olemus
eelkõige briti kutsenimetus:
raamatupidaja, kes kuulub ühte selle ala kuuest UK kutseliidust

Investopedia:
an international accounting designation granted to accounting professionals in many countries around the world, aside from the United States. In the United States, the equivalent to the CA designation is a certified public accountant (CPA)

ülevaateid
https://www.unbiased.co.uk/life/small-business/what-s-the-difference-between-an-accountant-and-a-chartered-accountant

https://marketbusinessnews.com/financial-glossary/chartered-accountant-definition/

https://en.wikipedia.org/wiki/Chartered_accountant