The European Federation of Accountants and Auditors for small and medium-sized enterprises (EFAA) is an umbrella organisation for national accountants and auditors' organisations whose individual members provide professional services primarily to SMEs within the European Union and Europe as a whole. It was founded in 1994.
EFAA has 17 members throughout Europe representing over 320,000 accountants, auditors and tax advisors.
EFAA is a member of the European Union of Crafts Small and Medium-sized Enterprises (UEAPME) and a founding member of the European Financial Reporting Advisory Group (EFRAG).
Small and medium-sized accounting practices (SMPs) are European SMEs' most important business advisors. They help entrepreneurs gain access to finance, and they provide valued business advice allowing them grow their businesses sustainably.
SMEs have a number of specificities. An important characteristic is that most of their business relations are based on very close personalised cooperation and mutual trust. Hence, their accountants and auditors need to provide targeted services to accommodate the individual needs of SMEs and of the users of their financial statements.
Most of the accounting and auditing rules and standards are set up at EU or international level, and are often inspired by large companies and oriented towards their needs. This is why EFAA, the big voice for small business, strives to redress this imbalance and better represent SMEs' and SMPs' interests by providing the regulators with an in-depth knowledge and perspective of small businesses.

Open University Business School (OUBS)

The Open University was the world's first successful distance teaching university, founded on the belief that communications technology could bring high quality degree-level learning to people who had not had the opportunity to attend traditional campus universities.
The Open University Business School is triple accredited (AACSB, AMBA and EQUIS).
For more than 25 years ambitious executives like you have been realizing their potential through our innovative, practice-based courses. Their quality is underpinned by the latest leading-edge research and enriched by a global network of partnerships.
Our internationally-recognized teaching and learning methods take education right to the heart of leadership and management practice. Tutors are experienced business professionals, and because our distance learning approach allows managers to continue at work while studying, you can apply new knowledge and skills right from the start.
50,000 people from more than 107 countries have already chosen us, as Europe's largest management school, to progress their careers. We invite you join them or to sponsor your staff to join them.

Key facts about OUBS
The Open University Business School (OUBS) is an acknowledged world leader in distance learning. OUBS is the largest business school in the world to be triple-accredited (AACSB, AMBA and EQUIS).
- The Business School is truly international, with students in 107 countries round the world.
- We have a global network of more than 50,000 alumni and 800 tutors.
- One in five of all UK MBA students study with The Business School.
- The Business School courses are practice-based – what you learn one day, you implement the next.
- You can study when and where you like – at home, at work, on the move – to fit in with your lifestyle.
- You’ll ‘earn while you learn’ – no big debts on graduation.
- Everything is included in the fees – no hidden extras to budget for.
- The Business School tutors are normally practising professionals in their fields.
- Our courses are developed by subject specialists and grounded in the latest research.
- The Business School is driven by our deep commitment to educational opportunity and social justice.

International Institute of Management -LINK

International Institute of Management LINK (former International Distance Learning Centre "LINK") is a private higher education institution founded in April 1992 in the town of Zhukovsky, Moscow region. Among the founders of "LINK" there are the prof. Zhukovsky N.E. Central Aerohydrodynamics Institute (TsAGI), Sociological Faculty of Moscow State University, Inter-Russian Aviation &Space Association "Soyuz" and others.
IIM LINK is a Russian partner of the Open University Business School, it is authorized on the exclusive base to conduct teaching over NIS using the Open University distance learning technology and materials. Cooperation between the Open University and LINK is based on Memorandum on mutual understanding signed by State Committee of Higher Education of RF and the OU in 1996.
Students' fee forms the financial base of LINK. LINK is one of the largest Russian business schools; its annual enrolment is about 6,000 students. LINK operates through a network of regional study centers (over 80) in Russia and NIS. LINK provides a unique opportunity to acquire complete valuable education corresponding to Western standards.
LINK has got a license to teach the specialty of Management (Resolution №16-270, September 11, 1995) and the Certificate of Educational Institution (№ 1/3, February 11,1997) awarded by the Committee of Higher Education of Russian Federation.
Certificate IIM LINK is accredited by the Ministry of General and Professional Education of RF as a higher education institution (certificate 25-0006, 7 February 1997) that entitles it to award state diplomas of higher education.
IIM LINK is a member of Russian Association of Business Education (RABO), Association of Non-state Education Organizations (ANVUZ), European Distance Education Network (EDEN), Union of Manufacturers and Entrepreneurs (SPP), Association of Economy and Management Consultants (AKAEU), Russian Marketing Association (RAM) and other organizations.


International Association of Bookkeepers-IAB was established in 1973 is the leading professional organization representing and defending the rights the representatives of accountant profession of many countries. The association has been specialized in high quality financial and business qualifications for financial experts and small business entrepreneurs. The Diplomas and Certificates of IAB are well-known as authoritative document in 90 countries of the world. It remains as a leading international organization for professional accountants, its thousands of students and members were spread to the whole world. The quality and immunity of İAB qualifications has the "Recognition” status approved by the QCA (Qualifications and Curriculum Authority) and OFQUAL (Office of Qualifications and Examinations Regulation of London) and has the accreditation of executive authorities of England QCA, Wales and Northern Ireland. IAB qualifications are considered relevant to state financing in Great Britain.
Several of these qualifications have been granted exemptions by the UK chartered accountancy bodies - ICAEW, ACCA, CIMA and CIPFA. IAB provides wide and valuable services to its members, presents curriculums meeting the requirements of professionals and experts.
The diploma of IAB is presented to the students sent from Great Britain according to the results of examinations that have been passed successfully.


The Institute of Financial Accountants (IFA) is an internationally recognized professional accountancy membership body, whose members work for small and medium-sized enterprises (SMEs), or who run or work in small and medium-sized accounting practices (SMPs) that advise SMEs.
IFA supports over 10,000 members and students in more than 80 countries with a program of professional qualifications and education, as well as resources, events, training and seminars. IFA have a highly experienced senior management team, many of whom have held high-profile leadership roles for the accountancy profession's leading chartered bodies. IFA have a lively and engaged branch network and an active worldwide membership.
IFA members uphold high standards of conduct, confidentiality and ethics; they undertake annual continuing professional development (CPD) activities.
The IFA is a full member of the International Federation of Accountants (IFAC), the global accounting standard-setter and regulator. IFA have also been formally recognized as an awarding organization by Ofqual, the UK public body responsible for maintaining and monitoring standards for general and vocational qualifications and examinations, underlining the quality of our work and the integrity of our qualifications.
IFA is also recognized by HM Treasury to regulate our members for the purposes of the Money Laundering Regulations 2007.


Institute of Certified Financial Managers (ICFM), established by the largest accounting organization of the world, the ICB Global (Institute of Certified Bookkeepers) and Institute of Commerce. The representative of the British Royal Family – Excellency Prince Michael Kent – has been announced the patron of the ICFM. ICFM qualifications are almost presented in all developed countries (95 countries); the Head office is in London.
The programs that have been prepared by the specialists of the Institute meet not only the high standards and requirements of business today but also the next day.
ICFM is officially recognized by the Treasury of Great Britain, it has official permit to use the emblem of Heraldic Royal House. The chairmen of the ICFM are the Councilor of Parliament Group for small and medium business.
ICFM programs have been included in the official state examinations list in many countries of Europe, Australia, New Zealand and Philippine.
The number of specialists that were awarded diplomas reaches to 3000 persons every year.
The ICFM qualifications continue to be recognized by national state authorities.


ICM- Institute of Commercial Management, is the leading professional body for Commercial and Business Development Managers. It is a fully accredited QCA/Ofqual awarding and examining body for business and management students. A registered educational charity based in Ringwood, England, ICM was founded in 1979. It now has global operations in more than 130 countries and in excess of 100,000 students study for ICM examinations every year.
ICM – has the right to award official document on education as the professional organization of Great Britain.
The Institute of Commercial Management benefits from full recognition by the regulators of external qualifications in England – the Office of the Qualifications and Examinations Regulator (Ofqual).
A full listing of accredited ICM qualifications and their respective levels can be found on the National Database of Accredited Qualifications (NDAQ).


ACCA has been incorporated in 1904. Currently, ACCA covers 360 thousand students and 131 thousand members in 170 countries.
The professional qualifications of ACCA are well-known in the whole world; it creates large possibilities for development of career in the field of finance and accounting. Also the holders of ACCA diplomas achieve increase of incomes. The graduates of ACCA have a great chance for being appointed to the leading positions in great companies.

The Association of Professional Accountants and Auditors of the Republic of Moldova is a non-profit autonomous nongovernmental organization of public interest with self-management, aimed at managing the profession of accounting in the Republic of Moldova.
ACAP is a full member of IFAC (International Federation of Accountants), SEEPAD (South-Eastern European Partnership on Accountancy Development) and ECCAA (Eurasian Council of Certified Accountants and Auditors), and associate member of FIDEF (Fédération Internationale des Experts-Comptables Francophones).