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Accountant - Wikipedia. An accountant is a practitioner of accounting or accountancy, which is the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities and others make decisions about allocating resource(s). In many jurisdictions, professional accounting bodies maintain standards of practice and evaluations for professionals. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant.
Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, and may be held liable for professional misconduct. Non- qualified accountants may be employed by a qualified accountant, or may work independently without statutory privileges and obligations. The Big Four auditors are the largest employers of accountants worldwide.
However, most accountants are employed in commerce, industry and the public sector. Other qualifications in particular countries include Certified Public Accountant (CPA . Once admitted, members are expected to comply with ethical guidelines and gain appropriate professional experience.
Chartered, Chartered Certified, Chartered Public Finance, and International Accountants engaging in practice (i. A member of one them may also become a Statutory Auditor in accordance with the Companies Act, providing they can demonstrate the necessary professional ability in that area and submit to regular inspection. It is illegal for any individual or firm that is not a Statutory Auditor to perform a company audit. A member of one them may also become a Statutory Auditor in accordance with the Companies Act, providing they are a member of one of the five Recognised Supervisory Bodies RSB mentioned above.
All six RQBs are listed under EU mutual recognition directives to practise in 2. EU member states and individually entered into agreement with the Hong Kong Institute of Certified Public Accountants (HKICPA). Further restrictions apply to accountants who carry out insolvency work. In addition to the bodies above, technical qualifications are offered by the Association of Accounting Technicians, ACCA and AIA, which are respectively called AAT Technician, CAT (Certified Accounting Technician) and IAT (International Accounting Technician). Australia. Other international bodies such as ACCA (The Association of Chartered Certified Accountants) and Institute of Chartered Accountants in England and Wales (ICAEW) enjoy recognition for the purposes of supporting their members in their careers. For instance, ACCA has achieved recognition by the Tax Practitioner Board, as Tax and BAS agents, in 2.
Accountant: Salary Details. According to the BLS, the median annual salary for an accountant was $65,940 in 2014. The best-paid 10 percent earned roughly $115,950. Bekijk het nieuwsoverzicht van Accountant.nl. Nieuws 14 oktober 2016 Accountants Baker Tilly Berk leggen eed af. See how well you match this job profile and over 400 others. Try Career Planner Chartered accountants offer financial advice, audit accounts and provide trustworthy. What is an 'Accountant' An accountant is a professional person who performs accounting functions such as audits or financial statement analysis.
Looking for a local accountant, CPA or bookkeeper? Browse our huge directory to find the best accountants in your area. Helpful ratings and reviews!
Bangladesh. The national CA and CGA bodies were created by Acts of Parliament in 1. The national CMA organization was established under the Canada Corporations Act in. In January 2. 01. Canadian Institute of Chartered Accountants (CICA), the Society of Management Accountants of Canada (CMA Canada) and Certified General Accountants of Canada (CGA- Canada) issued A Framework for Uniting the Canadian Accounting Profession under a new Canadian Chartered Professional Accountant (CPA) designation. Chartered Professional Accountants of Canada (CPA Canada) was established by CICA and CMA Canada on January 1, 2. Canada Not- for- profit Corporations Act, to support Canadian provincial accounting bodies that were unifying under the CPA banner. CGA- Canada integrated with CPA Canada on October 1, 2.
Canada. The Canadian CPA designation is held by more than 2. Canada and around the world.
Chartered accountancy is offered in India by the Institute of Chartered Accountants of India (ICAI), the second largest accounting body in the world. This Institute was established in 1. Chartered Accountants Act, 1. Chartered Accountants in India. The ICAI set up the Accountancy Museum of India in 2.
It is currently located at ICAI's office in Noida. Pakistan. ICAP was established under The Chartered Accountants Ordinance, 1. The Institute of Cost and Management Accountants of Pakistan (ICMAP) offers accountant studies in Pakistan. ICMAP was established under The Cost and Management Accountants Act, 1. Pakistan Institute of Public Finance Accountants (PIPFA) is an autonomous body recognized mainly in the government sector and established under license from the Securities and Exchange Commission of Pakistan by the authority given under section 4.
Companies Ordinance, 1. The body is co- sponsored by the Institute of Chartered Accountants of Pakistan, the Institute of Cost and Management Accountants of Pakistan and the Auditor General of Pakistan. PIPFA has more than 5,0. ICAP and ICMAP. The institute was established to produce a second tier of accounting professionals in Pakistan.
New Zealand. Chartered Certified Accountant (Association of Chartered Certified Accountants or FCCA) qualification has also been gazetted under. An ACCA member can practice as long as they hold an ACCA public practice certificate (with audit qualification) in their country of origin.
Sri Lanka. It is the sole local accountancy body, therefore to audit public companies an individual must be a member of the ICASL. Certified management account also must be a member of the .
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The auditing industry for limited companies is regulated under the Companies Ordinance (Chapter 3. Laws of Hong Kong), and other ordinances such as the securities and futures ordinance, the listing rules, etc. HKICPA terminated all recognition of oversea bodies in 2. In general, all British RQBs except for CIPFA were re- accredited. Please refer to HKICPA for latest recognition.
Portugal. The TOC certification is exclusively awarded by the professional organization Ordem dos T. That certification is only received after a 1- year (TOC) or 3- years (ROC) internship.
Any citizen having a polytechnic degree as a bookkeeper is also entitled to apply for the exam and certification at the OTOC. Unlicensed accountants may be Certified Internal Auditors (CIAs) and Certified Management Accountants (CMAs). The difference between these certifications is primarily the legal status and the types of services provided, although individuals may earn more than one certification. Additionally, much accounting work is performed by uncertified individuals, who may be working under the supervision of a certified accountant. As noted above the majority of accountants work in the private sector or may offer their services without the need for certification.
The training time required for accountancy certification in the US requires specific guidelines: Certificate: Several months to a year. Associate degree: 1. Many CPA firms also offer accounting, tax, litigation support, and other financial advisory services. The requirements for receiving the CPA license vary from state to state, although the passage of the Uniform Certified Public Accountant Examination is required by all states. This examination is designed and graded by the American Institute of Certified Public Accountants.
A PA (sometimes referred to as LPA. A PA's ability to practice out of state is very limited due to most states having phased out the PA designation. While most states no longer accept new PA license applicants, four states still accept PA applicants for practice privileges within the state.
As with the CPA, the requirements for receiving the PA license vary from state to state. Most states require a passage of either 2 or 3 (out of 4) sections of the CPA exam or passage of the Comprehensive Examination for Accreditation in Accounting which is administered and graded by the Accreditation Council for Accountancy and Taxation (ACAT). A certified internal auditor (CIA) is granted a certificate from the Institute of Internal Auditors (IIA), provided that the candidate has passed a four- part examination. One of the four parts is waived if the candidate has already passed the CPA Exam. A CIA typically provides services directly to an employer rather than to the public. A person holding the Certificate in Management Accounting (CMA) is granted the certificate by the Institute of Management Accountants (IMA), provided that the candidate has passed an examination of two parts and has met the practical experience requirement of the IMA.
A CMA provides services directly to employers rather than to the public. A CMA can also provide services to the public, but to an extent much lesser than that of a CPA.
An Enrolled Agent (EA) is a federally authorized tax practitioner empowered by the U. S. Department of the Treasury to represent taxpayers before the Internal Revenue Service (IRS). Candidates must pass a three- part exam (called the Special Enrollment Examination) covering the subjects of individual tax, business tax, and client representation, or must have worked at the IRS for five consecutive years in a position which regularly engaged in these areas. The United States Department of Labor's Bureau of Labor Statistics estimates that there are about one million persons. It is the sole professional accountancy organization in Japan. The JICPA started as a voluntary organization in 1. CPA Act in 1. 96.
See also. Chapman & Hall (London); ISBN 0- 4.