英国不仅是现代会计职业的发祥地,而且还以职业组织众多而著称。目前,仅皇家特许的会计职业组织就有六家之多,它们分别是ICAS、ICAEW、ICAI、CIMA、ACCA和CIPFA。六大组织虽然有职能和地域上的区分,但随着时间的推移,职业组织各自为政的弊端也日益彰显。因此,20世纪90年代以来 Britain is not only the birthplace of the modern accounting profession, but also known for its numerous professional organizations. Currently, there are only six Royal Chartered accounting professional organizations, which are ICAS, ICAEW, ICAI, CIMA, ACCA and CIPFA respectively. Although there are functional and geographical differences among the six major organizations, over the years, the disadvantages of the professional organizations running their own ways have become increasingly evident. Therefore, since the 90s of the 20th century