爱丁堡会计师协会是世界上第一个会计师协会,1854年在苏格兰成立。这个协会的成立是会计发展史上的一个重大事件。1494年意大利数学家、会计学家卢卡斯·巴其阿勒的数学专著《算术、几何、比及比例概要》一书问世,被认为是会计发展史上的第一个里程碑,爱丁堡会计师协会的成立,则为世界会计史学家公认是会计发展史上的第二个里程碑。自此会计开始执行一种为社会服务的公证业务,引起了会计的一些重大变化,对于会计这一 The Edinburgh Institute of Chartered Accountants is the world’s first accountant association and was established in Scotland in 1854. The establishment of this association is a major event in the history of accounting. The advent of the mathematical monograph “Summarization of Arithmetic, Geometry, Ratio and Proportions,” by Italian mathematician and accountant Lukas Bachellar in 1494, was considered the first milestone in the history of accounting, and the Edinburgh Institute of Certified Accountants Established, accounting for the world accounting historian is recognized as the second milestone in the history of accounting. Since then, accounting began to implement a notary service for the community, causing some significant changes in accounting, accounting for this