Chartered Accountant (CA) is the title used by members of certain professional accountancy associations in the British Commonwealth countries and Ireland. The term chartered comes from the Royal Charter granted to the world's first professional body of accountants upon their establishment in 1854.

Chartered Accountants work in all fields of business and finance. Some are engaged in public practice work, others work in the private sector and some are employed by government bodies.

United Kingdom

In the UK, there are no licence requirements for individuals to describe themselves or to practice as accountants, but to use the description "Chartered Accountant" they must be members of one of the following organisations:

• the Institute of Chartered Accountants in England & Wales (ICAEW) (designatory letters ACA or FCA);
• the Institute of Chartered Accountants of Scotland (ICAS) (designatory letters CA);
• the Institute of Chartered Accountants in Ireland (ICAI) (which is a UK body as it operates in Northern Ireland, designatory letters ACA or FCA);

There is another accountancy body called The Association of Chartered Certified Accountants (ACCA), which has similar entitlements and responsibilities. Its members are Chartered Certified Accountants; the former name Certified Accountants is sometimes still used for brevity.

Each of these bodies admits members only after passing examinations and undergoing a period of relevant work experience. The ICAEW requires that students complete 15 examinations as well as 3240 hours of relevant work experience. Once admitted, members are expected to comply with ethical guidelines and gain appropriate continuing professional experience.

Chartered Accountants and Chartered Certified Accountants who engage in public practice work (i.e. selling services to the public rather than acting as an employee) must gain a "practising certificate" by meeting further requirements such as purchasing adequate insurance and undergoing regular inspections.

Chartered Accountants and ACCAs holding practising certificates may also become "Registered Auditors", providing they can demonstrate the necessary professional ability in that area. A Registered Auditor is able to perform statutory financial audits in accordance with the Companies Act 1985.

Further restrictions apply to accountants who carry out insolvency work.

Republic of Ireland

In the Republic of Ireland, Chartered Accountants are generally members of the Institute of Chartered Accountants in Ireland and use the designatory letters ACA or FCA. Chartered Accountants may also be members of the Institute of Chartered Accountants in England and Wales or the Institute of Chartered Accountants of Scotland.

EU accountants

Under the Mutual Recognition Directive, EEA and Swiss nationals holding a professional qualification can become members of the equivalent bodies in another member state. They must, however, pass an aptitude test in understanding local conditions (which for accountants will include local tax and company law variations).