 All six of these bodies founded the Consultative Committee of Accountancy Bodies in 1974; CIMA left after 2011, but its members may still be intended when this phrase is used.The British Government's Department for Business, Innovation and Skills, implementing the Companies Acts 1989 and 2006, allows members of six bodies to act as auditor to a limited company.These are the five member bodies of CCAB, and the AIA.