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<span class="vector-toc-numb">3.1</span> <span>Non-certified accountants</span> </div> </a> <ul id="toc-Non-certified_accountants-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Australia" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Australia"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Australia</span> </div> </a> <ul id="toc-Australia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Canada" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Canada"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Canada</span> </div> </a> <ul id="toc-Canada-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Japan" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Japan"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Japan</span> </div> </a> <ul id="toc-Japan-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-India" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#India"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>India</span> </div> </a> <ul id="toc-India-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Indonesia" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Indonesia"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Indonesia</span> </div> </a> <ul id="toc-Indonesia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Pakistan" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Pakistan"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>Pakistan</span> </div> </a> <ul id="toc-Pakistan-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Bangladesh" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Bangladesh"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>Bangladesh</span> </div> </a> <ul id="toc-Bangladesh-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-New_Zealand" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#New_Zealand"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</span> <span>New Zealand</span> </div> </a> <ul id="toc-New_Zealand-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Singapore" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Singapore"> <div class="vector-toc-text"> <span class="vector-toc-numb">12</span> <span>Singapore</span> </div> </a> <ul id="toc-Singapore-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Sri_Lanka" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Sri_Lanka"> <div class="vector-toc-text"> <span class="vector-toc-numb">13</span> <span>Sri Lanka</span> </div> </a> <ul id="toc-Sri_Lanka-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Austria" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Austria"> <div class="vector-toc-text"> <span class="vector-toc-numb">14</span> <span>Austria</span> </div> </a> <ul id="toc-Austria-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Hong_Kong" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Hong_Kong"> <div class="vector-toc-text"> <span class="vector-toc-numb">15</span> <span>Hong Kong</span> </div> </a> <ul id="toc-Hong_Kong-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Portugal" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Portugal"> <div class="vector-toc-text"> <span class="vector-toc-numb">16</span> <span>Portugal</span> </div> </a> <ul id="toc-Portugal-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">17</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">18</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Table of Contents" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Accountant</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 52 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-52" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">52 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D9%85%D8%AD%D8%A7%D8%B3%D8%A8" title="محاسب – Arabic" lang="ar" hreflang="ar" data-title="محاسب" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/M%C3%BChasib" title="Mühasib – Azerbaijani" lang="az" hreflang="az" data-title="Mühasib" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-zh-min-nan mw-list-item"><a href="https://zh-min-nan.wikipedia.org/wiki/H%C5%8De-k%C3%A8-su" title="Hōe-kè-su – Minnan" lang="nan" hreflang="nan" data-title="Hōe-kè-su" data-language-autonym="閩南語 / Bân-lâm-gú" data-language-local-name="Minnan" class="interlanguage-link-target"><span>閩南語 / Bân-lâm-gú</span></a></li><li class="interlanguage-link interwiki-be mw-list-item"><a href="https://be.wikipedia.org/wiki/%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B0%D1%80" title="Бухгалтар – Belarusian" lang="be" hreflang="be" data-title="Бухгалтар" data-language-autonym="Беларуская" data-language-local-name="Belarusian" class="interlanguage-link-target"><span>Беларуская</span></a></li><li class="interlanguage-link interwiki-be-x-old mw-list-item"><a href="https://be-tarask.wikipedia.org/wiki/%D0%A0%D0%B0%D1%85%D1%83%D0%BD%D0%BA%D0%B0%D0%B2%D0%BE%D0%B4" title="Рахункавод – Belarusian (Taraškievica orthography)" lang="be-tarask" hreflang="be-tarask" data-title="Рахункавод" data-language-autonym="Беларуская (тарашкевіца)" data-language-local-name="Belarusian (Taraškievica orthography)" class="interlanguage-link-target"><span>Беларуская (тарашкевіца)</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Bogholder" title="Bogholder – Danish" lang="da" hreflang="da" data-title="Bogholder" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Buchhalter" title="Buchhalter – German" lang="de" hreflang="de" data-title="Buchhalter" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Raamatupidaja" title="Raamatupidaja – Estonian" lang="et" hreflang="et" data-title="Raamatupidaja" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%9B%CE%BF%CE%B3%CE%B9%CF%83%CF%84%CE%AE%CF%82" title="Λογιστής – Greek" lang="el" hreflang="el" data-title="Λογιστής" data-language-autonym="Ελληνικά" data-language-local-name="Greek" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Contador_p%C3%BAblico" title="Contador público – Spanish" lang="es" hreflang="es" data-title="Contador público" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Kontulari_publiko" title="Kontulari publiko – Basque" lang="eu" hreflang="eu" data-title="Kontulari publiko" data-language-autonym="Euskara" data-language-local-name="Basque" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1" title="حسابدار – Persian" lang="fa" hreflang="fa" data-title="حسابدار" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr badge-Q70894304 mw-list-item" title=""><a href="https://fr.wikipedia.org/wiki/Comptable" title="Comptable – French" lang="fr" hreflang="fr" data-title="Comptable" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-fy mw-list-item"><a href="https://fy.wikipedia.org/wiki/Boekh%C3%A2lder" title="Boekhâlder – Western Frisian" lang="fy" hreflang="fy" data-title="Boekhâlder" data-language-autonym="Frysk" data-language-local-name="Western Frisian" class="interlanguage-link-target"><span>Frysk</span></a></li><li class="interlanguage-link interwiki-gd mw-list-item"><a href="https://gd.wikipedia.org/wiki/Cunntasair" title="Cunntasair – Scottish Gaelic" lang="gd" hreflang="gd" data-title="Cunntasair" data-language-autonym="Gàidhlig" data-language-local-name="Scottish Gaelic" class="interlanguage-link-target"><span>Gàidhlig</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%ED%9A%8C%EA%B3%84%EC%82%AC" title="회계사 – Korean" lang="ko" hreflang="ko" data-title="회계사" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D5%80%D5%A1%D5%B7%D5%BE%D5%A1%D5%BA%D5%A1%D5%B0" title="Հաշվապահ – Armenian" lang="hy" hreflang="hy" data-title="Հաշվապահ" data-language-autonym="Հայերեն" data-language-local-name="Armenian" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE%E0%A4%95%E0%A4%BE%E0%A4%B0" title="लेखाकार – Hindi" lang="hi" hreflang="hi" data-title="लेखाकार" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Akuntan" title="Akuntan – Indonesian" lang="id" hreflang="id" data-title="Akuntan" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-ia mw-list-item"><a href="https://ia.wikipedia.org/wiki/Contabile" title="Contabile – Interlingua" lang="ia" hreflang="ia" data-title="Contabile" data-language-autonym="Interlingua" data-language-local-name="Interlingua" class="interlanguage-link-target"><span>Interlingua</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Ragioniere_commercialista" title="Ragioniere commercialista – Italian" lang="it" hreflang="it" data-title="Ragioniere commercialista" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%A8%D7%95%D7%90%D7%94_%D7%97%D7%A9%D7%91%D7%95%D7%9F" title="רואה חשבון – Hebrew" lang="he" hreflang="he" data-title="רואה חשבון" data-language-autonym="עברית" data-language-local-name="Hebrew" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%B2%E0%B3%86%E0%B2%95%E0%B3%8D%E0%B2%95%E0%B2%BF%E0%B2%97" title="ಲೆಕ್ಕಿಗ – Kannada" lang="kn" hreflang="kn" data-title="ಲೆಕ್ಕಿಗ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="Kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-ht mw-list-item"><a href="https://ht.wikipedia.org/wiki/Kontab" title="Kontab – Haitian Creole" lang="ht" hreflang="ht" data-title="Kontab" data-language-autonym="Kreyòl ayisyen" data-language-local-name="Haitian Creole" class="interlanguage-link-target"><span>Kreyòl ayisyen</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Buhalteris" title="Buhalteris – Lithuanian" lang="lt" hreflang="lt" data-title="Buhalteris" data-language-autonym="Lietuvių" data-language-local-name="Lithuanian" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-lmo mw-list-item"><a href="https://lmo.wikipedia.org/wiki/Ragionat" title="Ragionat – Lombard" lang="lmo" hreflang="lmo" data-title="Ragionat" data-language-autonym="Lombard" data-language-local-name="Lombard" class="interlanguage-link-target"><span>Lombard</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/K%C3%B6nyvel%C5%91_(foglalkoz%C3%A1s)" title="Könyvelő (foglalkozás) – Hungarian" lang="hu" hreflang="hu" data-title="Könyvelő (foglalkozás)" data-language-autonym="Magyar" data-language-local-name="Hungarian" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-ml mw-list-item"><a href="https://ml.wikipedia.org/wiki/%E0%B4%85%E0%B4%95%E0%B5%8D%E0%B4%95%E0%B5%97%E0%B4%A3%E0%B5%8D%E0%B4%9F%E0%B4%A8%E0%B5%8D%E0%B4%B1%E0%B5%8D" title="അക്കൗണ്ടന്റ് – Malayalam" lang="ml" hreflang="ml" data-title="അക്കൗണ്ടന്റ്" data-language-autonym="മലയാളം" data-language-local-name="Malayalam" class="interlanguage-link-target"><span>മലയാളം</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Akauntan" title="Akauntan – Malay" lang="ms" hreflang="ms" data-title="Akauntan" data-language-autonym="Bahasa Melayu" data-language-local-name="Malay" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-my mw-list-item"><a href="https://my.wikipedia.org/wiki/%E1%80%85%E1%80%AC%E1%80%9B%E1%80%84%E1%80%BA%E1%80%B8%E1%80%80%E1%80%AD%E1%80%AF%E1%80%84%E1%80%BA%E1%80%81%E1%80%BB%E1%80%AF%E1%80%95%E1%80%BA" title="စာရင်းကိုင်ချုပ် – Burmese" lang="my" hreflang="my" data-title="စာရင်းကိုင်ချုပ်" data-language-autonym="မြန်မာဘာသာ" data-language-local-name="Burmese" class="interlanguage-link-target"><span>မြန်မာဘာသာ</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Boekhouder" title="Boekhouder – Dutch" lang="nl" hreflang="nl" data-title="Boekhouder" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E4%BC%9A%E8%A8%88%E5%A3%AB" title="会計士 – Japanese" lang="ja" hreflang="ja" data-title="会計士" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Bokholder" title="Bokholder – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Bokholder" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-pap mw-list-item"><a href="https://pap.wikipedia.org/wiki/Akountent" title="Akountent – Papiamento" lang="pap" hreflang="pap" data-title="Akountent" data-language-autonym="Papiamentu" data-language-local-name="Papiamento" class="interlanguage-link-target"><span>Papiamentu</span></a></li><li class="interlanguage-link interwiki-ps mw-list-item"><a href="https://ps.wikipedia.org/wiki/%DA%AF%DA%BC%D9%88%D9%86%DA%A9%DB%8C" title="گڼونکی – Pashto" lang="ps" hreflang="ps" data-title="گڼونکی" data-language-autonym="پښتو" data-language-local-name="Pashto" class="interlanguage-link-target"><span>پښتو</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Ksi%C4%99gowy" title="Księgowy – Polish" lang="pl" hreflang="pl" data-title="Księgowy" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Contabilista" title="Contabilista – Portuguese" lang="pt" hreflang="pt" data-title="Contabilista" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80" title="Бухгалтер – Russian" lang="ru" hreflang="ru" data-title="Бухгалтер" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Kontabilisti" title="Kontabilisti – Albanian" lang="sq" hreflang="sq" data-title="Kontabilisti" data-language-autonym="Shqip" data-language-local-name="Albanian" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-sd mw-list-item"><a href="https://sd.wikipedia.org/wiki/%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1" title="حسابدار – Sindhi" lang="sd" hreflang="sd" data-title="حسابدار" data-language-autonym="سنڌي" data-language-local-name="Sindhi" class="interlanguage-link-target"><span>سنڌي</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Kirjanpit%C3%A4j%C3%A4" title="Kirjanpitäjä – Finnish" lang="fi" hreflang="fi" data-title="Kirjanpitäjä" data-language-autonym="Suomi" data-language-local-name="Finnish" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Bokh%C3%A5llare" title="Bokhållare – Swedish" lang="sv" hreflang="sv" data-title="Bokhållare" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-tl mw-list-item"><a href="https://tl.wikipedia.org/wiki/Tagapagtuos" title="Tagapagtuos – Tagalog" lang="tl" hreflang="tl" data-title="Tagapagtuos" data-language-autonym="Tagalog" data-language-local-name="Tagalog" class="interlanguage-link-target"><span>Tagalog</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%95%E0%AE%A3%E0%AE%95%E0%AF%8D%E0%AE%95%E0%AE%B0%E0%AF%8D_(%E0%AE%87%E0%AE%B2%E0%AE%95%E0%AF%8D%E0%AE%95%E0%AE%BF%E0%AE%AF%E0%AE%AE%E0%AF%8D)" title="கணக்கர் (இலக்கியம்) – Tamil" lang="ta" hreflang="ta" data-title="கணக்கர் (இலக்கியம்)" data-language-autonym="தமிழ்" data-language-local-name="Tamil" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-tt mw-list-item"><a href="https://tt.wikipedia.org/wiki/%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80" title="Бухгалтер – Tatar" lang="tt" hreflang="tt" data-title="Бухгалтер" data-language-autonym="Татарча / tatarça" data-language-local-name="Tatar" class="interlanguage-link-target"><span>Татарча / tatarça</span></a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%99%E0%B8%B1%E0%B8%81%E0%B8%9A%E0%B8%B1%E0%B8%8D%E0%B8%8A%E0%B8%B5" title="นักบัญชี – Thai" lang="th" hreflang="th" data-title="นักบัญชี" data-language-autonym="ไทย" data-language-local-name="Thai" class="interlanguage-link-target"><span>ไทย</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a 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data-mw-deduplicate="TemplateStyles:r1251242444">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output .ambox-protection{border-left:10px solid #a2a9b1}.mw-parser-output .ambox .mbox-text{border:none;padding:0.25em 0.5em;width:100%}.mw-parser-output .ambox .mbox-image{border:none;padding:2px 0 2px 0.5em;text-align:center}.mw-parser-output .ambox .mbox-imageright{border:none;padding:2px 0.5em 2px 0;text-align:center}.mw-parser-output .ambox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ambox .mbox-image-div{width:52px}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}@media print{body.ns-0 .mw-parser-output .ambox{display:none!important}}</style><table class="box-More_citations_needed plainlinks metadata ambox ambox-content ambox-Refimprove" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">This article <b>needs additional citations for <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">verification</a></b>.<span class="hide-when-compact"> Please help <a href="/wiki/Special:EditPage/Accountant" title="Special:EditPage/Accountant">improve this article</a> by <a href="/wiki/Help:Referencing_for_beginners" title="Help:Referencing for beginners">adding citations to reliable sources</a>. Unsourced material may be challenged and removed.<br /><small><span class="plainlinks"><i>Find sources:</i> <a rel="nofollow" class="external text" href="https://www.google.com/search?as_eq=wikipedia&q=%22Accountant%22">"Accountant"</a> – <a rel="nofollow" class="external text" href="https://www.google.com/search?tbm=nws&q=%22Accountant%22+-wikipedia&tbs=ar:1">news</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?&q=%22Accountant%22&tbs=bkt:s&tbm=bks">newspapers</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?tbs=bks:1&q=%22Accountant%22+-wikipedia">books</a> <b>·</b> <a rel="nofollow" class="external text" href="https://scholar.google.com/scholar?q=%22Accountant%22">scholar</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.jstor.org/action/doBasicSearch?Query=%22Accountant%22&acc=on&wc=on">JSTOR</a></span></small></span> <span class="date-container"><i>(<span class="date">September 2015</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <style data-mw-deduplicate="TemplateStyles:r1257001546">.mw-parser-output .infobox-subbox{padding:0;border:none;margin:-3px;width:auto;min-width:100%;font-size:100%;clear:none;float:none;background-color:transparent}.mw-parser-output .infobox-3cols-child{margin:auto}.mw-parser-output .infobox .navbar{font-size:100%}@media screen{html.skin-theme-clientpref-night .mw-parser-output .infobox-full-data:not(.notheme)>div:not(.notheme)[style]{background:#1f1f23!important;color:#f8f9fa}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .infobox-full-data:not(.notheme) div:not(.notheme){background:#1f1f23!important;color:#f8f9fa}}@media(min-width:640px){body.skin--responsive .mw-parser-output .infobox-table{display:table!important}body.skin--responsive .mw-parser-output .infobox-table>caption{display:table-caption!important}body.skin--responsive .mw-parser-output .infobox-table>tbody{display:table-row-group}body.skin--responsive .mw-parser-output .infobox-table tr{display:table-row!important}body.skin--responsive .mw-parser-output .infobox-table th,body.skin--responsive .mw-parser-output .infobox-table td{padding-left:inherit;padding-right:inherit}}</style><table class="infobox"><tbody><tr><th colspan="2" class="infobox-header">Occupation</th></tr><tr><th scope="row" class="infobox-label">Names</th><td class="infobox-data">Certified Public Accountant (Accounts Officer), Chartered Certified Accountants, Chartered Accountant, Chartered Management Accountant, Cost and Management Accountants, Certified Management Accountants, etc.</td></tr><tr><th scope="row" class="infobox-label"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Occupation type</div></th><td class="infobox-data"><a href="/wiki/Profession" title="Profession">Profession</a></td></tr><tr><th scope="row" class="infobox-label"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Activity sectors</div></th><td class="infobox-data"><a href="/wiki/Business" title="Business">Business</a></td></tr><tr><th colspan="2" class="infobox-header">Description</th></tr><tr><th scope="row" class="infobox-label">Competencies</th><td class="infobox-data">Corporate law, taxation, audit, finance, insolvency, management, <a href="/wiki/Mathematics" title="Mathematics">mathematics</a>, <a href="/wiki/Analytical_skill" title="Analytical skill">analytical skills</a> and <a href="/wiki/Critical_thinking" title="Critical thinking">critical thinking</a> skills</td></tr><tr><th scope="row" class="infobox-label"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Education required</div></th><td class="infobox-data">In some countries <a href="/wiki/Bachelor%27s_degree" title="Bachelor's degree">bachelor's degree</a> or <a href="/wiki/Master%27s_degree" title="Master's degree">master's degree</a> is needed, see <a href="#Accountancy_qualifications_and_regulation">professional requirements</a></td></tr><tr><th scope="row" class="infobox-label"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Fields of<br />employment</div></th><td class="infobox-data">Private corporations, <br />financial industry, <br />government</td></tr><tr><th scope="row" class="infobox-label"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Related jobs</div></th><td class="infobox-data"><a href="/wiki/Bookkeeping" title="Bookkeeping">Bookkeeper</a></td></tr></tbody></table> <style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist 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a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><style data-mw-deduplicate="TemplateStyles:r1099073579">.mw-parser-output .accounting .sidebar-list-title{border-top:1px solid #aaa;text-align:center}.mw-parser-output .accounting .noborder .sidebar-list-title{border-top:none}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><table class="sidebar sidebar-collapse nomobile nowraplinks accounting"><tbody><tr><td class="sidebar-pretitle">Part of <a href="/wiki/Category:Accounting" title="Category:Accounting">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Accounting" title="Accounting">Accounting</a></th></tr><tr><td class="sidebar-image"><span class="notpageimage" typeof="mw:File"><a href="/wiki/File:Ledger.png" class="mw-file-description" title="Early 19th-century German ledger"><img alt="Early 19th-century German ledger" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/200px-Ledger.png" decoding="async" width="200" height="105" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/300px-Ledger.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/400px-Ledger.png 2x" data-file-width="1706" data-file-height="896" /></a></span></td></tr><tr><td class="sidebar-above"> <div class="hlist"><ul><li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a href="/wiki/Management_accounting" title="Management accounting">Management</a></li><li><a href="/wiki/Tax_accounting_in_the_United_States" title="Tax accounting in the United States">Tax</a></li></ul></div></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed noborder"><div class="sidebar-list-title" style="color: var(--color-base)">Major types</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Audit" title="Audit">Audit</a></li><li><a href="/wiki/Budget" title="Budget">Budget</a></li><li><a href="/wiki/Cost_accounting" title="Cost accounting">Cost</a></li><li><a href="/wiki/Forensic_accounting" title="Forensic accounting">Forensic</a></li><li><a href="/wiki/Financial_accounting" title="Financial accounting">Financial</a></li><li><a href="/wiki/Fund_accounting" title="Fund accounting">Fund</a></li><li><a href="/wiki/Governmental_accounting" title="Governmental accounting">Governmental</a></li><li><a href="/wiki/Management_accounting" title="Management accounting">Management</a></li><li><a href="/wiki/Social_accounting" title="Social accounting">Social</a></li><li><a href="/wiki/Tax_accounting" class="mw-redirect" title="Tax accounting">Tax</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Key concepts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Accounting_period" title="Accounting period">Accounting period</a></li><li><a href="/wiki/Accrual" title="Accrual">Accrual</a></li><li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li><li><a href="/wiki/Economic_entity" title="Economic entity">Economic entity</a></li><li><a href="/wiki/Fair_value" title="Fair value">Fair value</a></li><li><a href="/wiki/Going_concern" title="Going concern">Going concern</a></li><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a href="/wiki/Matching_principle" title="Matching principle">Matching principle</a></li><li><a href="/wiki/Materiality_(auditing)" title="Materiality (auditing)">Materiality</a></li><li><a href="/wiki/Revenue_recognition" title="Revenue recognition">Revenue recognition</a></li><li><a href="/wiki/Unit_of_account" title="Unit of account">Unit of account</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Selected accounts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Asset" title="Asset">Assets</a></li><li><a href="/wiki/Cash" title="Cash">Cash</a></li><li><a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">Cost of goods sold</a></li><li><a href="/wiki/Depreciation" title="Depreciation">Depreciation</a> / <a href="/wiki/Amortization_(business)" class="mw-redirect" title="Amortization (business)">Amortization (business)</a></li><li><a href="/wiki/Equity_(finance)" title="Equity (finance)">Equity</a></li><li><a href="/wiki/Expense" title="Expense">Expenses</a></li><li><a href="/wiki/Goodwill_(accounting)" title="Goodwill (accounting)">Goodwill</a></li><li><a href="/wiki/Liability_(financial_accounting)" title="Liability (financial accounting)">Liabilities</a></li><li><a href="/wiki/Profit_(accounting)" title="Profit (accounting)">Profit</a></li><li><a href="/wiki/Revenue" title="Revenue">Revenue</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Accounting_standard" title="Accounting standard">Accounting standards</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Generally_accepted_accounting_principles" class="mw-redirect" title="Generally accepted accounting principles">Generally-accepted principles</a></li><li><a href="/wiki/Generally_accepted_auditing_standards" class="mw-redirect" title="Generally accepted auditing standards">Generally-accepted auditing standards</a></li><li><a href="/wiki/Convergence_of_accounting_standards" title="Convergence of accounting standards">Convergence</a></li><li><a href="/wiki/International_Financial_Reporting_Standards" title="International Financial Reporting Standards">International Financial Reporting Standards</a></li><li><a href="/wiki/International_Standards_on_Auditing" title="International Standards on Auditing">International Standards on Auditing</a></li><li><a href="/wiki/Management_Accounting_Principles" class="mw-redirect" title="Management Accounting Principles">Management Accounting Principles</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Financial_statement" title="Financial statement">Financial statements</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Annual_report" title="Annual report">Annual report</a></li><li><a href="/wiki/Balance_sheet" title="Balance sheet">Balance sheet</a></li><li><a href="/wiki/Cash_flow_statement" title="Cash flow statement">Cash-flow</a></li><li><a href="/wiki/Statement_of_changes_in_equity" title="Statement of changes in equity">Equity</a></li><li><a href="/wiki/Income_statement" title="Income statement">Income</a></li><li><a href="/wiki/Management_discussion_and_analysis" class="mw-redirect" title="Management discussion and analysis">Management discussion</a></li><li><a href="/wiki/Financial_statement_analysis" title="Financial statement analysis">Financial statement analysis</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Bookkeeping" title="Bookkeeping">Bookkeeping</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Bank_reconciliation" title="Bank reconciliation">Bank reconciliation</a></li><li><a href="/wiki/Debits_and_credits" title="Debits and credits">Debits and credits</a></li><li><a href="/wiki/Double-entry_bookkeeping_system" class="mw-redirect" title="Double-entry bookkeeping system">Double-entry system</a></li><li><a href="/wiki/FIFO_and_LIFO_accounting" title="FIFO and LIFO accounting">FIFO and LIFO</a></li><li><a href="/wiki/General_journal" title="General journal">Journal</a></li><li><a href="/wiki/Ledger" title="Ledger">Ledger</a> / <a href="/wiki/General_ledger" title="General ledger">General ledger</a></li><li><a href="/wiki/Trial_balance" title="Trial balance">Trial balance</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Audit" title="Audit">Auditing</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Financial_audit" title="Financial audit">Financial</a></li><li><a href="/wiki/Internal_audit" title="Internal audit">Internal</a></li><li><a href="/wiki/Accounting_networks_and_associations" class="mw-redirect" title="Accounting networks and associations">Firms</a></li><li><a href="/wiki/Auditor%27s_report" title="Auditor's report">Report</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">People and organizations</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a class="mw-selflink selflink">Accountants</a></li><li><a href="/wiki/Category:Accounting_organizations" title="Category:Accounting organizations">Accounting organizations</a></li><li><a href="/wiki/Luca_Pacioli" title="Luca Pacioli">Luca Pacioli</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Development</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/History_of_accounting" title="History of accounting">History</a></li><li><a href="/wiki/Accounting_research" title="Accounting research">Research</a></li><li><a href="/wiki/Positive_accounting" title="Positive accounting">Positive accounting</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Misconduct</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Creative_accounting" title="Creative accounting">Creative</a></li><li><a href="/wiki/Earnings_management" title="Earnings management">Earnings management</a></li><li><a href="/wiki/Error_account" title="Error account">Error account</a></li><li><a href="/wiki/Hollywood_accounting" title="Hollywood accounting">Hollywood</a></li><li><a href="/wiki/Off-balance-sheet" title="Off-balance-sheet">Off-balance-sheet</a></li><li><a href="/wiki/Two_sets_of_books" title="Two sets of books">Two sets of books</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Accounting" title="Template:Accounting"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Accounting" title="Template talk:Accounting"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Accounting" title="Special:EditPage/Template:Accounting"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>An <b>accountant</b> is a practitioner of <a href="/wiki/Accounting" title="Accounting">accounting</a> or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as <a href="/wiki/Chartered_Accountant" class="mw-redirect" title="Chartered Accountant">Chartered Accountant</a>, <a href="/wiki/Chartered_Certified_Accountant" class="mw-redirect" title="Chartered Certified Accountant">Chartered Certified Accountant</a> or <a href="/wiki/Certified_Public_Accountant" title="Certified Public Accountant">Certified Public Accountant</a>, or Registered Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's <a href="/wiki/Financial_statement" title="Financial statement">financial statements</a>, 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. </p><p>Cahan & Sun (2015)<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> used archival study to find out that accountants' personal characteristics may exert a very significant impact during the audit process and further influence audit fees and audit quality. Practitioners have been portrayed in popular culture by the stereotype of the humorless, introspective bean-counter.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> It has been suggested that the stereotype has an influence on those attracted to the profession with many new entrants underestimating the importance of communication skills and overestimating the importance of numeracy in the role.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>An accountant may either be hired for a firm that requires accounting services on a continuous basis, or may belong to an accounting firm that provides accounting consulting services to other firms. The <a href="/wiki/Big_Four_(audit_firms)" class="mw-redirect" title="Big Four (audit firms)">Big Four auditors</a> are the largest employers of accountants worldwide. However, most accountants are employed in commerce, industry, and the <a href="/wiki/Public_sector" title="Public sector">public sector</a>.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Commonwealth_of_Nations">Commonwealth of Nations</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accountant&action=edit&section=1" title="Edit section: Commonwealth of Nations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:%D7%A4%D7%A0%D7%99_%D7%9B%D7%94%D7%9F_%D7%9E%D7%A0%D7%94%D7%9C%D7%AA_%D7%97%D7%A9%D7%91%D7%95%D7%A0%D7%95%D7%AA_%D7%AA%D7%99%D7%9B%D7%95%D7%9F_%D7%A8%D7%95%D7%98%D7%91%D7%A8%D7%92.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/3/30/%D7%A4%D7%A0%D7%99_%D7%9B%D7%94%D7%9F_%D7%9E%D7%A0%D7%94%D7%9C%D7%AA_%D7%97%D7%A9%D7%91%D7%95%D7%A0%D7%95%D7%AA_%D7%AA%D7%99%D7%9B%D7%95%D7%9F_%D7%A8%D7%95%D7%98%D7%91%D7%A8%D7%92.jpg/250px-%D7%A4%D7%A0%D7%99_%D7%9B%D7%94%D7%9F_%D7%9E%D7%A0%D7%94%D7%9C%D7%AA_%D7%97%D7%A9%D7%91%D7%95%D7%A0%D7%95%D7%AA_%D7%AA%D7%99%D7%9B%D7%95%D7%9F_%D7%A8%D7%95%D7%98%D7%91%D7%A8%D7%92.jpg" decoding="async" width="220" height="154" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/30/%D7%A4%D7%A0%D7%99_%D7%9B%D7%94%D7%9F_%D7%9E%D7%A0%D7%94%D7%9C%D7%AA_%D7%97%D7%A9%D7%91%D7%95%D7%A0%D7%95%D7%AA_%D7%AA%D7%99%D7%9B%D7%95%D7%9F_%D7%A8%D7%95%D7%98%D7%91%D7%A8%D7%92.jpg/330px-%D7%A4%D7%A0%D7%99_%D7%9B%D7%94%D7%9F_%D7%9E%D7%A0%D7%94%D7%9C%D7%AA_%D7%97%D7%A9%D7%91%D7%95%D7%A0%D7%95%D7%AA_%D7%AA%D7%99%D7%9B%D7%95%D7%9F_%D7%A8%D7%95%D7%98%D7%91%D7%A8%D7%92.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/30/%D7%A4%D7%A0%D7%99_%D7%9B%D7%94%D7%9F_%D7%9E%D7%A0%D7%94%D7%9C%D7%AA_%D7%97%D7%A9%D7%91%D7%95%D7%A0%D7%95%D7%AA_%D7%AA%D7%99%D7%9B%D7%95%D7%9F_%D7%A8%D7%95%D7%98%D7%91%D7%A8%D7%92.jpg/500px-%D7%A4%D7%A0%D7%99_%D7%9B%D7%94%D7%9F_%D7%9E%D7%A0%D7%94%D7%9C%D7%AA_%D7%97%D7%A9%D7%91%D7%95%D7%A0%D7%95%D7%AA_%D7%AA%D7%99%D7%9B%D7%95%D7%9F_%D7%A8%D7%95%D7%98%D7%91%D7%A8%D7%92.jpg 2x" data-file-width="4480" data-file-height="3136" /></a><figcaption>Accountant at work</figcaption></figure> <p>In the <a href="/wiki/Commonwealth_of_Nations" title="Commonwealth of Nations">Commonwealth of Nations</a>, which include the <a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a>, <a href="/wiki/Canada" title="Canada">Canada</a>, <a href="/wiki/Australia" title="Australia">Australia</a>, <a href="/wiki/New_Zealand" title="New Zealand">New Zealand</a>, <a href="/wiki/Hong_Kong" title="Hong Kong">Hong Kong</a> pre-1997, and several other states, commonly recognised accounting qualifications are <a href="/wiki/Chartered_Certified_Accountant" class="mw-redirect" title="Chartered Certified Accountant">Chartered Certified Accountant</a> (<a href="/wiki/Association_of_Chartered_Certified_Accountants" title="Association of Chartered Certified Accountants">ACCA</a>), <a href="/wiki/Chartered_Accountant" class="mw-redirect" title="Chartered Accountant">Chartered Accountant</a> (CA or ACA), <a href="/wiki/Certified_Management_Accountant" title="Certified Management Accountant">Certified Management Accountant</a> (<a href="/wiki/Institute_of_Certified_Management_Accountants" title="Institute of Certified Management Accountants">Institute of Certified Management Accountants</a>) (CMA), Chartered Management Accountant (ACMA) and International Accountant (AAIA). Other qualifications in particular countries include Certified Public Accountant (CPA – Ireland and CPA – Hong Kong), <a href="/wiki/Chartered_Professional_Accountant" title="Chartered Professional Accountant">Chartered Professional Accountant</a> (CPA – Canada), Certified Management Accountant (Institute of Certified Management Accountants|CMA – Australia) (<a href="/wiki/Institute_of_Certified_Management_Accountants_of_Sri_Lanka" title="Institute of Certified Management Accountants of Sri Lanka">CMA – Sri Lanka</a>), Certified Practising Accountant (CPA – Australia) and members of the <a href="/wiki/Institute_of_Public_Accountants" title="Institute of Public Accountants">Institute of Public Accountants</a> (Australia), and Certified Public Practising Accountant (CPPA – New Zealand). </p><p>The <a href="/wiki/Institute_of_Chartered_Accountants_of_Scotland" title="Institute of Chartered Accountants of Scotland">Institute of Chartered Accountants of Scotland</a> (ICAS) received its <a href="/wiki/Royal_Charter" class="mw-redirect" title="Royal Charter">Royal Charter</a> in 1854 and is the world's first <a href="/wiki/Professional_body" class="mw-redirect" title="Professional body">professional body</a> of accountants.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="United_Kingdom_and_Ireland">United Kingdom and Ireland</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accountant&action=edit&section=2" title="Edit section: United Kingdom and Ireland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/British_qualified_accountants" title="British qualified accountants">British qualified accountants</a></div> <ul><li>A <b><a href="/wiki/Chartered_Accountant" class="mw-redirect" title="Chartered Accountant">Chartered Accountant</a></b> must be a member of one of the following: <ul><li>the <a href="/wiki/Institute_of_Chartered_Accountants_in_England_and_Wales" title="Institute of Chartered Accountants in England and Wales">Institute of Chartered Accountants in England and Wales</a> (ICAEW) (designatory letters ACA or FCA)</li> <li>the <a href="/wiki/Institute_of_Chartered_Accountants_of_Scotland" title="Institute of Chartered Accountants of Scotland">Institute of Chartered Accountants of Scotland</a> (ICAS) (designatory letters CA)</li> <li><a href="/wiki/Chartered_Accountants_Ireland" title="Chartered Accountants Ireland">Chartered Accountants Ireland</a> (CAI)</li> <li>a recognised equivalent body from another Commonwealth country (designatory letters being CA (name of country) e.g. CA (Australia))</li></ul></li> <li>A <b><a href="/wiki/Chartered_Certified_Accountant" class="mw-redirect" title="Chartered Certified Accountant">Chartered Certified Accountant</a></b> must be a member of the <a href="/wiki/Association_of_Chartered_Certified_Accountants" title="Association of Chartered Certified Accountants">Association of Chartered Certified Accountants</a> (designatory letters ACCA or FCCA).</li> <li>A <b>Chartered Management Accountant</b> must be a member of the <a href="/wiki/Chartered_Institute_of_Management_Accountants" title="Chartered Institute of Management Accountants">Chartered Institute of Management Accountants</a> (designatory letters ACMA or FCMA).</li> <li>A <b>Chartered Public Finance Accountant</b> must be a member of the <a href="/wiki/Chartered_Institute_of_Public_Finance_and_Accountancy" title="Chartered Institute of Public Finance and Accountancy">Chartered Institute of Public Finance and Accountancy</a> (designatory letters CPFA).</li> <li>An <b>International Accountant</b> is a member of the <a href="/wiki/Association_of_International_Accountants" title="Association of International Accountants">Association of International Accountants</a> (designatory letters AAIA or FAIA).</li> <li>An <b>Incorporated Financial Accountant</b> is a member of the <a href="/wiki/Institute_of_Financial_Accountants" title="Institute of Financial Accountants">Institute of Financial Accountants</a> (designatory letters IFA, AFA or FFA).</li> <li>A <b>Certified Public Accountant</b> may be a member of the <a href="/wiki/American_Institute_of_Certified_Public_Accountants" title="American Institute of Certified Public Accountants">American Institute of Certified Public Accountants</a> (designatory letters AICPA) or its equivalent in another country, and is usually designated as such after passing the <a href="/wiki/Uniform_Certified_Public_Accountant_Examination" title="Uniform Certified Public Accountant Examination">Uniform Certified Public Accountant Examination</a>. (designatory letters CPA)</li> <li>A <b>Public Accountant</b> may be a member of the <a href="/wiki/Institute_of_Public_Accountants" title="Institute of Public Accountants">Institute of Public Accountants</a> (designatory letters AIPA, MIPA or FIPA).</li> <li><b>Registered Qualified Accountant</b> may be a member of <a href="/w/index.php?title=Accountants_Institute&action=edit&redlink=1" class="new" title="Accountants Institute (page does not exist)">Accountants Institute</a> (designatory letters <b>RQA</b>, and <b>FQA</b> for Fellow Members),<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup><sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:What_Wikipedia_is_not#Encyclopedic_content" title="Wikipedia:What Wikipedia is not"><span title="The material preceding this tag may lack sufficient importance. (April 2016)">importance?</span></a></i>]</sup> based in Slovenia</li></ul> <p>Excepting the Association of Certified Public Accountants, each of the above bodies admits members only after passing examinations and undergoing a period of relevant work experience. Once admitted, members are expected to comply with ethical guidelines and gain appropriate professional experience. </p><p>Chartered, Chartered Certified, Chartered Public Finance, and International Accountants engaging in practice (i.e. selling services to the public rather than acting as an employee) must gain a "practising certificate" by meeting further requirements such as purchasing adequate insurance and undergoing inspections. </p><p>The ICAEW, ICAS, ICAI, ACCA and AAPA are five Recognised Supervisory Bodies (<b>RSB</b>) in the UK. A member of one of them may also become a <i>Statutory Auditor</i> 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.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p><p>The ICAEW, ICAS, ICAI, ACCA, AIA and CIPFA are six recognised qualifying bodies statutory (<b>RQB</b>) in the UK. A member of one of them may also become a <i>Statutory Auditor</i> in accordance with the Companies Act, providing they are a member of one of the five Recognised Supervisory Bodies <b>RSB</b> mentioned above. </p><p>All six RQBs are listed under EU mutual recognition directives to practise in 27 EU member states and individually entered into agreement with the Hong Kong Institute of Certified Public Accountants (HKICPA). </p><p>Further restrictions apply to accountants who carry out insolvency work. </p><p>In addition to the bodies above, technical qualifications are offered by the <a href="/wiki/Association_of_Accounting_Technicians" title="Association of Accounting Technicians">Association of Accounting Technicians</a>, ACCA and AIA, which are respectively called AAT Technician, CAT (<a href="/wiki/Certified_Accounting_Technician" title="Certified Accounting Technician">Certified Accounting Technician</a>) and IAT (International Accounting Technician). </p> <div class="mw-heading mw-heading2"><h2 id="United_States">United States</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accountant&action=edit&section=3" title="Edit section: United States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">Further information: <a href="/wiki/Legal_liability_of_certified_public_accountants" title="Legal liability of certified public accountants">Legal liability of certified public accountants</a></div> <p>In the United States, licensed accountants are <a href="/wiki/Certified_Public_Accountant" title="Certified Public Accountant">Certified Public Accountants</a> (CPAs), and in certain states, Public Accountants (PAs). Unlicensed accountants may be <a href="/wiki/Certified_Internal_Auditor" class="mw-redirect" title="Certified Internal Auditor">Certified Internal Auditors</a> (CIAs) and <a href="/wiki/Certified_Management_Accountant" title="Certified Management Accountant">Certified Management Accountants</a> (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. </p><p>The training time required for accountancy certification in the US requires specific guidelines: </p> <ul><li>Certificate: Several months to a year</li> <li>Associate degree: One–two years</li> <li>Bachelor's degree: Three–four years</li> <li>CPA: Five years of education (150 semester college credits) plus one–two years of work experience (length of work experience requirement depends on which state is granting the license)</li> <li>Master's degree: One–two years</li> <li>Doctoral degree: Three–five years</li></ul> <p>A CPA is licensed by a state to provide auditing services to the public. 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 <a href="/wiki/Uniform_Certified_Public_Accountant_Examination" title="Uniform Certified Public Accountant Examination">Uniform Certified Public Accountant Examination</a> is required by all states. This examination is designed and graded by the <a href="/wiki/American_Institute_of_Certified_Public_Accountants" title="American Institute of Certified Public Accountants">American Institute of Certified Public Accountants</a> (AICPA). </p><p>A PA (sometimes referred to as LPA—Licensed Public Accountant) is licensed by the state to practice accountancy to the same extent as are CPAs, although in some states PAs are not permitted to perform audits or reviews (notably Iowa, Minnesota, Oregon, & South Carolina). 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 two or three (out of four) 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). </p><p>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. </p><p>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. </p><p>An <a href="/wiki/Enrolled_agent" title="Enrolled agent">Enrolled Agent</a> (EA) is a federally authorized tax practitioner empowered by the U.S. Department of the Treasury to represent taxpayers before the <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a> (IRS). Enrolled agent status is the highest credential awarded by the IRS, unlimited rights of representation.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> The EA credential is recognized across all 50 <a href="/wiki/U.S._states" class="mw-redirect" title="U.S. states">U.S. states</a>. Candidates must pass a three-part exam (called the <a href="/wiki/Special_Enrollment_Examination" title="Special Enrollment Examination">Special Enrollment Examination</a>) 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. </p><p>The <a href="/wiki/United_States_Department_of_Labor" title="United States Department of Labor">United States Department of Labor</a>'s <a href="/wiki/Bureau_of_Labor_Statistics" title="Bureau of Labor Statistics">Bureau of Labor Statistics</a> estimates that there are about one million persons<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> employed as accountants and auditors in the U.S. </p><p><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">U.S. tax laws</a> grant CPAs and EAs a form of <a href="/wiki/Accountant%E2%80%93client_privilege" title="Accountant–client privilege">accountant–client privilege</a>. </p> <div class="mw-heading mw-heading3"><h3 id="Non-certified_accountants">Non-certified accountants</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accountant&action=edit&section=4" title="Edit section: Non-certified accountants"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/List_of_accounting_roles" title="List of accounting roles">List of accounting roles</a></div> <div class="mw-heading mw-heading2"><h2 id="Australia">Australia</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accountant&action=edit&section=5" title="Edit section: Australia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In Australia, there are three legally recognised local professional accounting bodies which all enjoy the same recognition and can be considered as "qualified accountant": the <a href="/wiki/Institute_of_Public_Accountants" title="Institute of Public Accountants">Institute of Public Accountants</a> (IPA), <a href="/wiki/CPA_Australia" title="CPA Australia">CPA Australia</a> (CPA) and the <a href="/wiki/Chartered_Accountants_Australia_and_New_Zealand" title="Chartered Accountants Australia and New Zealand">Chartered Accountants Australia and New Zealand</a> (CAANZ). Other international bodies such as <a href="/wiki/Association_of_Chartered_Certified_Accountants" title="Association of Chartered Certified Accountants">ACCA</a> (The Association of Chartered Certified Accountants) and <a href="/wiki/Institute_of_Chartered_Accountants_in_England_and_Wales" title="Institute of Chartered Accountants in England and Wales">Institute of Chartered Accountants in England and Wales</a> (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 2010. </p> <div class="mw-heading mw-heading2"><h2 id="Canada">Canada</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accountant&action=edit&section=6" title="Edit section: Canada"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In Canada, a <b><a href="/wiki/Chartered_Professional_Accountant" title="Chartered Professional Accountant">Chartered Professional Accountant</a> (CPA)</b> must be a member of the Chartered Professional Accountants of Canada (designatory letters CPA). </p><p>Up to 2013, there were three nationally recognized accounting designations in Canada: Chartered Accountant (CA), <a href="/wiki/Certified_General_Accountant" title="Certified General Accountant">Certified General Accountant</a> (CGA), and Certified Management Accountants (CMA). The national CA and CGA bodies were created by Acts of Parliament in 1902 and 1913 respectively, The national CMA organization was established under the Canada Corporations Act in 1920. </p><p>In January 2012, following eight months of member and stakeholder consultation, the Canadian Institute of Chartered Accountants (CICA), the Society of Management Accountants of Canada (CMA Canada) and Certified General Accountants of Canada (CGA-Canada) issued <i>A Framework for Uniting the Canadian Accounting Profession</i> under a new Canadian Chartered Professional Accountant (CPA) designation. Chartered Professional Accountants of Canada (<a href="/wiki/CPA_Canada" title="CPA Canada">CPA Canada</a>) was established by CICA and CMA Canada on January 1, 2013, under the 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, 2014, completing the unification of Canada's accounting profession at the national level. </p><p>All recognized national and provincial accounting bodies in Canada have now unified under the CPA banner. The Canadian CPA designation is held by more than 200,000 members in Canada and around the world. </p> <div class="mw-heading mw-heading2"><h2 id="Japan">Japan</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accountant&action=edit&section=7" title="Edit section: Japan"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In Japan, a certified public accountant must be a member of the Japanese Institute of Certified Public Accountants (JICPA). It is the sole professional accountancy organization in Japan. </p> <div class="mw-heading mw-heading2"><h2 id="India">India</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accountant&action=edit&section=8" title="Edit section: India"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444" /><table class="box-Unreferenced_section plainlinks metadata ambox ambox-content ambox-Unreferenced" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">This section <b>does not <a href="/wiki/Wikipedia:Citing_sources" title="Wikipedia:Citing sources">cite</a> any <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">sources</a></b>.<span class="hide-when-compact"> Please help <a href="/wiki/Special:EditPage/Accountant" title="Special:EditPage/Accountant">improve this section</a> by <a href="/wiki/Help:Referencing_for_beginners" title="Help:Referencing for beginners">adding citations to reliable sources</a>. Unsourced material may be challenged and <a href="/wiki/Wikipedia:Verifiability#Burden_of_evidence" title="Wikipedia:Verifiability">removed</a>.</span> <span class="date-container"><i>(<span class="date">August 2017</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table><p>Chartered accountancy is offered in India by the <a href="/wiki/Institute_of_Chartered_Accountants_of_India" class="mw-redirect" title="Institute of Chartered Accountants of India">Institute of Chartered Accountants of India</a> (ICAI), the second largest accounting body in the world. This Institute was established in 1949 under the Chartered Accountants Act, 1949 for the regulation of the profession of chartered accountants in India. </p><p>The ICAI set up the Accountancy Museum of India in 2009, the third museum of accounting in the world. It is located at ICAI's office in <a href="/wiki/Noida" title="Noida">Noida</a>.A Cost and Management Accountant is registered as a member under <a href="/wiki/Institute_of_Cost_Accountants_of_India" title="Institute of Cost Accountants of India">the Institute of Cost Accountants of India(ICMAI)</a> previously known as (ICWAI) which is a statutory body constituted under the Cost and Works Accountants Act 1959 enacted by the Parliament of India, it is also the second largest Management Accountancy body in the world. The members of the Institute are widely recognized as Cost and Management Accountants (FCMA, ACMA).<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Indonesia">Indonesia</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accountant&action=edit&section=9" title="Edit section: Indonesia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Under Public Accountants Law ( UU 5/2011), the Institute of Certified Public Accountants of Indonesia (IAPI) is the professional organization having the authority to issue CPA designation which is the statutory requirements for obtaining public accountant license from the government. </p> <div class="mw-heading mw-heading2"><h2 id="Pakistan">Pakistan</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accountant&action=edit&section=10" title="Edit section: Pakistan"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <a href="/wiki/Institute_of_Chartered_Accountants_of_Pakistan" title="Institute of Chartered Accountants of Pakistan">Institute of Chartered Accountants of Pakistan</a> (ICAP) offers chartered accountant studies in Pakistan. ICAP was established under The Chartered Accountants Ordinance, 1961 as a self-regulatory body. </p><p>The <a href="/wiki/Institute_of_Cost_and_Management_Accountants_of_Pakistan" title="Institute of Cost and Management Accountants of Pakistan">Institute of Cost and Management Accountants of Pakistan</a> (ICMAP) offers accountant studies in Pakistan. ICMAP was established under The Cost and Management Accountants Act, 1966. </p><p>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 42 of the Companies Ordinance, 1984. </p><p>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 5,000 members and a number of them are members of ICAP and ICMAP. </p><p>The institute was established to produce a second tier of accounting professionals in Pakistan </p> <div class="mw-heading mw-heading2"><h2 id="Bangladesh">Bangladesh</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accountant&action=edit&section=11" title="Edit section: Bangladesh"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Accountancy_profession_in_Bangladesh" class="mw-redirect" title="Accountancy profession in Bangladesh">Accountancy profession in Bangladesh</a></div> <p>Chartered accountancy is governed in Bangladesh by the <a href="/wiki/Institute_of_Chartered_Accountants_of_Bangladesh" class="mw-redirect" title="Institute of Chartered Accountants of Bangladesh">Institute of Chartered Accountants of Bangladesh</a> (ICAB). </p> <div class="mw-heading mw-heading2"><h2 id="New_Zealand">New Zealand</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accountant&action=edit&section=12" title="Edit section: New Zealand"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444" /><table class="box-Unreferenced_section plainlinks metadata ambox ambox-content ambox-Unreferenced" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">This section <b>does not <a href="/wiki/Wikipedia:Citing_sources" title="Wikipedia:Citing sources">cite</a> any <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">sources</a></b>.<span class="hide-when-compact"> Please help <a href="/wiki/Special:EditPage/Accountant" title="Special:EditPage/Accountant">improve this section</a> by <a href="/wiki/Help:Referencing_for_beginners" title="Help:Referencing for beginners">adding citations to reliable sources</a>. Unsourced material may be challenged and <a href="/wiki/Wikipedia:Verifiability#Burden_of_evidence" title="Wikipedia:Verifiability">removed</a>.</span> <span class="date-container"><i>(<span class="date">August 2017</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table><p>In New Zealand, there are two local accountancy bodies the <a href="/wiki/Chartered_Accountants_Australia_and_New_Zealand" title="Chartered Accountants Australia and New Zealand">Chartered Accountants Australia and New Zealand</a> (CAANZ) and the New Zealand Association of Certified Public Accountants (NZACPA) the operating name of New Zealand Association of Accountants Inc (NZAA). </p><p>To audit public companies an individual must be a member of either the CAANZ or an otherwise gazetted body. 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. </p> <div class="mw-heading mw-heading2"><h2 id="Singapore">Singapore</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accountant&action=edit&section=13" title="Edit section: Singapore"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Singapore" title="Singapore">Singapore</a>, a public accountant must be a member of any professional accountancy body in Singapore.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Institute_of_Singapore_Chartered_Accountants" title="Institute of Singapore Chartered Accountants">Institute of Singapore Chartered Accountants</a> (ISCA) is the sole local accountancy body, therefore the public accountant must be a member of the ISCA.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Sri_Lanka">Sri Lanka</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accountant&action=edit&section=14" title="Edit section: Sri Lanka"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In Sri Lanka, a chartered accountant must be a member of the <a href="/wiki/Institute_of_Chartered_Accountants_of_Sri_Lanka" title="Institute of Chartered Accountants of Sri Lanka">Institute of Chartered Accountants of Sri Lanka</a> (designatory letters ACA or FCA). It is the sole local accountancy body, therefore to audit public companies an individual must be a member of the ICASL. A Certified management account also must be a member of the <a href="/wiki/Institute_of_Certified_Management_Accountants_of_Sri_Lanka" title="Institute of Certified Management Accountants of Sri Lanka">Institute of Management Accountants of Sri Lanka</a> (designatory letters ACMA or FCMA). </p> <div class="mw-heading mw-heading2"><h2 id="Austria">Austria</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accountant&action=edit&section=15" title="Edit section: Austria"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In Austria, the accountancy profession is regulated by the Bilanzbuchhaltungsgesetz 2006 (BibuG – Management Accountancy Law).<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2019)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading2"><h2 id="Hong_Kong">Hong Kong</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accountant&action=edit&section=16" title="Edit section: Hong Kong"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Accountancy_in_Hong_Kong" title="Accountancy in Hong Kong">Accountancy in Hong Kong</a></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">For the functional constituency, see <a href="/wiki/Accountancy_(constituency)" title="Accountancy (constituency)">Accountancy (constituency)</a>.</div> <p>In <a href="/wiki/Hong_Kong" title="Hong Kong">Hong Kong</a>, the accountancy industry is regulated by <a href="/wiki/Hong_Kong_Institute_of_Certified_Public_Accountants" title="Hong Kong Institute of Certified Public Accountants">Hong Kong Institute of Certified Public Accountants</a>(<a href="/wiki/HKICPA" class="mw-redirect" title="HKICPA">HKICPA</a>) under the Professional Accountants Ordinance (Chapter 50, Laws of <a href="/wiki/Hong_Kong" title="Hong Kong">Hong Kong</a>). The auditing industry for limited companies is regulated under the Companies Ordinance (Chapter 32, Laws of <a href="/wiki/Hong_Kong" title="Hong Kong">Hong Kong</a>), and other ordinances such as the securities and futures ordinance, the listing rules, etc. </p><p><a href="/wiki/HKICPA" class="mw-redirect" title="HKICPA">HKICPA</a> terminated all recognition of overshare bodies in 2005 for <i>accreditation</i> under professional accountants ordinance. In general, all British RQBs except for CIPFA were re-accredited. Please refer to <a href="/wiki/HKICPA" class="mw-redirect" title="HKICPA">HKICPA</a> for latest recognition. </p> <div class="mw-heading mw-heading2"><h2 id="Portugal">Portugal</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accountant&action=edit&section=17" title="Edit section: Portugal"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In Portugal, there are two accountancy qualifications: the <i>Contabilistas Certificados</i> (CC), responsible for producing accounting and tax information, and the <i>Revisor Oficial de Contas</i> (ROC), more related to auditing practices. The CC certification is exclusively awarded by the professional organization <i><a href="/w/index.php?title=Ordem_dos_Contabilistas_Certificados&action=edit&redlink=1" class="new" title="Ordem dos Contabilistas Certificados (page does not exist)">Ordem dos Contabilistas Certificados</a></i> (OCC), and the certification to become an auditor is awarded by another professional organization, the <i>Ordem dos Revisores Oficiais de Contas</i> (OROC).<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> In general, accountants or auditors accredited by OTOC or OROC are individuals with <a href="/wiki/University" title="University">university</a> graduation diplomas in business management, economics, mathematics or law who, after further studies, applied for an exam and received the certification to be a CC or ROC. That certification is only received after a one-year (CC) or three-year (ROC) internship. Any citizen having a <a href="/wiki/Polytechnic_(Portugal)" title="Polytechnic (Portugal)">polytechnic</a> degree as a <a href="/wiki/Bookkeeping" title="Bookkeeping">bookkeeper</a> is also entitled to apply for the exam and certification at the OCC.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accountant&action=edit&section=18" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1235681985">.mw-parser-output .side-box{margin:4px 0;box-sizing:border-box;border:1px solid #aaa;font-size:88%;line-height:1.25em;background-color:var(--background-color-interactive-subtle,#f8f9fa);display:flow-root}.mw-parser-output .side-box-abovebelow,.mw-parser-output .side-box-text{padding:0.25em 0.9em}.mw-parser-output .side-box-image{padding:2px 0 2px 0.9em;text-align:center}.mw-parser-output .side-box-imageright{padding:2px 0.9em 2px 0;text-align:center}@media(min-width:500px){.mw-parser-output .side-box-flex{display:flex;align-items:center}.mw-parser-output .side-box-text{flex:1;min-width:0}}@media(min-width:720px){.mw-parser-output .side-box{width:238px}.mw-parser-output .side-box-right{clear:right;float:right;margin-left:1em}.mw-parser-output .side-box-left{margin-right:1em}}</style><style data-mw-deduplicate="TemplateStyles:r1237033735">@media print{body.ns-0 .mw-parser-output .sistersitebox{display:none!important}}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sistersitebox img[src*="Wiktionary-logo-en-v2.svg"]{background-color:white}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sistersitebox img[src*="Wiktionary-logo-en-v2.svg"]{background-color:white}}</style><div class="side-box side-box-right plainlinks sistersitebox"><style data-mw-deduplicate="TemplateStyles:r1126788409">.mw-parser-output .plainlist ol,.mw-parser-output .plainlist ul{line-height:inherit;list-style:none;margin:0;padding:0}.mw-parser-output .plainlist ol li,.mw-parser-output .plainlist ul li{margin-bottom:0}</style> <div class="side-box-flex"> <div class="side-box-image"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Wiktionary-logo-en-v2.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Wiktionary-logo-en-v2.svg/40px-Wiktionary-logo-en-v2.svg.png" decoding="async" width="40" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Wiktionary-logo-en-v2.svg/60px-Wiktionary-logo-en-v2.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/99/Wiktionary-logo-en-v2.svg/80px-Wiktionary-logo-en-v2.svg.png 2x" data-file-width="512" data-file-height="512" /></a></span></div> <div class="side-box-text plainlist">Look up <i><b><a href="https://en.wiktionary.org/wiki/accountant" class="extiw" title="wiktionary:accountant">accountant</a></b></i> in Wiktionary, the free dictionary.</div></div> </div> <ul><li><a href="/wiki/Bookkeeping" title="Bookkeeping">Bookkeeper</a></li> <li><a href="/wiki/Credit_manager" class="mw-redirect" title="Credit manager">Credit manager</a></li> <li><a href="/wiki/Journal_entries" class="mw-redirect" title="Journal entries">Journal entries</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Accountant&action=edit&section=19" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFCahanSun2014" class="citation journal cs1">Cahan, Steven F.; Sun, Jerry (2014-08-11). "The Effect of Audit Experience on Audit Fees and Audit Quality". <i>Journal of Accounting, Auditing & Finance</i>. <b>30</b> (1): <span class="nowrap">78–</span>100. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1177%2F0148558x14544503">10.1177/0148558x14544503</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:154369246">154369246</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Journal+of+Accounting%2C+Auditing+%26+Finance&rft.atitle=The+Effect+of+Audit+Experience+on+Audit+Fees+and+Audit+Quality&rft.volume=30&rft.issue=1&rft.pages=%3Cspan+class%3D%22nowrap%22%3E78-%3C%2Fspan%3E100&rft.date=2014-08-11&rft_id=info%3Adoi%2F10.1177%2F0148558x14544503&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A154369246%23id-name%3DS2CID&rft.aulast=Cahan&rft.aufirst=Steven+F.&rft.au=Sun%2C+Jerry&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAccountant" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text">Friedman, A. L., & Lyne, S. R. (2001). The beancounter stereotype: towards a general model of stereotype generation. Critical perspectives on accounting, 12(4), 423-451.</span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text">Jeacle, I., Miley, F., & Read, A. (2012). Jokes in popular culture: the characterisation of the accountant. Accounting, Auditing & Accountability Journal.</span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation conference cs1"><a rel="nofollow" class="external text" href="https://www.researchgate.net/publication/368987356">"Written Communication Apprehension Experienced by First-Year Undergraduate Accounting Students"</a>. <i>INTED2023 Proceedings</i>. 17th Annual International Technology, Education and Development Conference. Vol. 1. Valencia, Spain. March 2023. pp. <span class="nowrap">1082–</span>1091. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.21125%2Finted.2023.0322">10.21125/inted.2023.0322</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=conference&rft.atitle=Written+Communication+Apprehension+Experienced+by+First-Year+Undergraduate+Accounting+Students&rft.btitle=INTED2023+Proceedings&rft.place=Valencia%2C+Spain&rft.pages=%3Cspan+class%3D%22nowrap%22%3E1082-%3C%2Fspan%3E1091&rft.date=2023-03&rft_id=info%3Adoi%2F10.21125%2Finted.2023.0322&rft_id=https%3A%2F%2Fwww.researchgate.net%2Fpublication%2F368987356&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAccountant" class="Z3988"></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text">For example, in 2009 in Ontario, Canada, national firms employ 4,425 <a href="/wiki/Chartered_Accountant" class="mw-redirect" title="Chartered Accountant">Chartered Accountants</a>, which is less than 50% of the members in public practice.(<a rel="nofollow" class="external text" href="http://www.icao.on.ca/Institute/MemberDemographics/1009page4088.pdf">Chartered Accountants in National Firms in Ontario, Canada</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110706192237/http://www.icao.on.ca/Institute/MemberDemographics/1009page4088.pdf">Archived</a> July 6, 2011, at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>) As total membership is 33,146, the national firms employ about 13% of all Chartered Accountants in Ontario. (<a rel="nofollow" class="external text" href="http://www.icao.on.ca/Institute/MemberDemographics/1009page4077.pdf">Ontario Chartered Accountants demographics</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110706192246/http://www.icao.on.ca/Institute/MemberDemographics/1009page4077.pdf">Archived</a> July 6, 2011, at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>) Most of the members are employed in industry, with the majority in small and medium sized enterprises.</span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text">Perks, R.W.(1993): <i>Accounting and Society</i>. 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