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Chapter 53 4

Practice names and descriptions

2.1 Names

Members may use the letters ACCA or FCCA but they may not be used in the
registered name of a company.

2.2 Practice descriptions

An accountancy firm may describe itself as a ‘firm of Chartered Certified
Accountants’ or a ‘firm of Certified Accountants’ or an ‘ACCA practice’ provided that:

 at least half of the partners (or directors) are ACCA members, and

 these partners (or directors) control at least 51% of the voting rights under the
firm’s partnership agreement (or constitution).

2.3 Use of the ACCA logo

A firm that has at least one ACCA member as a partner or director may use the
ACCA logo on its professional stationery and on its website.

2.4 Names of practising firms

 A practice name should be consistent with the dignity of the profession.

 A practice name should not be misleading (e.g. a firm could not trade as ‘PQ
International Accountants’ if all its offices were in one country).

 A practice name should not run the risk of being confused with the name of
another firm.

 A sole practitioner should not add ‘and partners’ to the name under which he
practices.

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