An accountant is a practitioner of accounting or accountancy, which is the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities and others make decisions about allocating resource(s).In many jurisdictions, professional accounting bodies maintain standards of practice and evaluations for professionals. Accountants who have demonstrated competency through their professional associations’ certification exams are certified to use titles such as Chartered Accountant_, Chartered Certified Accountant_ or Certified Public Accountant_. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization’s financial statements, and may be held liable for professional misconduct. Non-qualified accountants may be employed by a qualified accountant_, or may work independently without statutory privileges and obligations.
Cahan & Sun 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.The Big Four auditors are the largest employers of accountants worldwide. However, most accountants are employed in commerce, industry and the public sector.In the Commonwealth of Nations, which includes the United Kingdom, Canada, Australia, New Zealand, Hong Kong pre 1997 and several dozen other states, commonly recognised accounting qualifications are Chartered Certified Accountant_ (ACCA), Chartered Accountant_ (CA or ACA), Chartered Management Accountant_ (ACMA) and International Accountant_ (AAIA). Other qualifications in particular countries include Certified Public Accountant_ (CPA – Ireland and CPA – Hong Kong), Chartered Professional Accountant_ (CPA – Canada), Certified Management Accountant_ (CMA – Australia) (CMA – Sri Lanka), Certified Practising Accountant_ (CPA – Australia) and members of the Institute of Public Accountants (Australia), and Certified Public Practising Accountant_.The Institute of Chartered Accountants of Scotland (ICAS) received its Royal Charter in 1854 and is the world’s first professional body of accountants.
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