Editing Chartered accountant (section)

=== European Union ===
Under the [[European professional qualification directives|Mutual Recognition Directive]], [[European Economic Area]] (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).

The local title is, however, not available for use if the professional does not choose to join the local professional body. For example, a holder of the French ''{{ill|expert-comptable|fr|Ordre des experts-comptables|vertical-align=sup}}''&nbsp;{{in lang|fr}} qualification could practise as an accountant in England without taking a local test but could only describe themself as "expert-comptable (France)" not "Chartered Accountant".  Within the EEA, only the UK and Ireland have bodies that issue the Chartered Accountant title.