The
Federation of Mediterranean Certified Accountants / Fédération des Experts Comptables Méditerranéens – FCM (www.fcmweb.org), represents the accountancy profession in the Mediterranean area. Its membership consists of
16 professional institutes of accountants from 12 Mediterranean countries (Albania, Bulgaria, Cyprus, , France, Greece, Italy, Kosovo, Morocco, Portugal, Spain, Tunisia & Turkey), plus one global professional accountancy body,
ACCA GLOBAL.