see also...
Authorised public accountants
The Association of Authorised Public Accountants (AAPA) was formed in 1978 to represent individually authorised statutory auditors in the UK. It is not an examining body: all of its members have been admitted either because they have individual audit authorisation or because they have obtained a qualification from another body which is recognised for audit purposes in the UK. AAPA is a Recognised Supervisory Body under the Companies Act 1989.
AAPA also insists on the highest standard of ethical and professional conduct from all members and will investigate and deal with complaints about members. It is required to supply details of its regulatory processes to the Department of Trade and Industry (DTI) and the Department of Enterprise Trade and Employment (DETE).