什么是RQB?
　　RBQ英文全称是Recognized Qualifying Body，中文名称是资格认证机构。
　　RQB详细解释?
　　RQB(Recognized Qualifying Body)：
　　There are five statutorily Recognized Qalifying Bodies (RQBs) for company auditors under the Companies Act 1989 in the United Kingdom: the Association of International Accountants (AIA), the Institute of Chartered Accountants in England and Wales (ICAEW), the Institute of Chartered Accountants of Scotland (ICAS) , the Institute of Chartered Accountants in Ireland (ICAI), and the Association of Chartered Certified Accountants (ACCA), Statutory audit rules are laid out in the Companies Acts 1985 and 1989 and reflect the EU 8th Company law Directive. The Department of Trade and Industry (DTI) in the United Kingdom designates professional bodies as RQBs.
　　在英国，根据1989年的《公司法》，对公司进行审计的审计人员的五个法定资格认证机构是：国际会计师公会（Association of International Accountants，简称:AIA）、英格兰和威尔士特许会计师协会（Institute of Chartered Accountants in England and Wales）、苏格兰特许会计师协会（Institute of Chartered Accountants of Scotland）、爱尔兰特许会计师协会（Institute of Chartered Accountants in Ireland）、特许会计师转会（Association of Chartered Certified Accountants）。1985年和1989的《公司法》中制定了法定审计规则，而且法定审计规则也体现在《欧盟第8号公司法指令》（EU 8th Company Law Directive）中。英国贸易工业部（Department of Trade and Industry, DTI）指定这五个职业机构为资格认证机构。
　　解释出自2005年8月版《国际会计准则》版本号：IFRSD