會計團體

accountancy bodies：

These represent formal organizations of accountans whose members are normally entitled to use the term chartered, certified, certified public, or management accountant. Membership is normally through examination, and the members should comply with the regulations of their body. There are many accountancy bodies throughout the world, but usually recognition by the national government is needed to conduct certain types of work, particularly public audit.

會計團體：

會員資格的獲取通常需要通過考試，而且會員必須遵守會計團體的規章。全世界有許多會計團體，但會計團體若要開展特定類型的工作，特別是公共審計，通常必須獲得所在國政府的認可。

解釋出自2005年8月版《國際會計準則》版本號：IFRSD