accountant
Sign in to saveAn accountant is a practitioner of accounting or accountancy. 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, or Registered 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 indepe
AI overview
An accountant is a professional who practices accounting—the management and recording of financial information. Certified accountants, who have passed rigorous exams through their professional associations, are legally authorized to verify an organization's financial statements and can face penalties if they fail to meet professional standards, while non-certified accountants typically work under their supervision or independently on less regulated tasks.
AI-generated from the Wikipedia summary — may contain errors.
Key facts
- Occupation.official_names
- Certified Public Accountant (Accounts Officer), Chartered Certified Accountants, Chartered Accountant, Chartered Management Accountant, Cost and Management Accountants, Certified Management Accountants, etc.
- Occupation.type
- Profession
- Occupation.activity_sector
- Business
- Occupation.competencies
- Corporate law, taxation, audit, finance, insolvency, management, mathematics, analytical skills and critical thinking skills
- Occupation.formation
- In some countries bachelor's degree or master's degree is needed, see professional requirements
- Occupation.employment_field
- Private corporations, financial industry, government
- Occupation.related_occupation
- Bookkeeper
via Wikipedia infobox
Article
19 sectionsContents
- Commonwealth of Nations
- United Kingdom and Ireland
- United States
- Non-certified accountants
- Australia
- Canada
- Japan
- India
- Indonesia
- Pakistan
- Bangladesh
- New Zealand
- Singapore
- Sri Lanka
- Austria
- Hong Kong
- Portugal
- See also
- References
An accountant is a practitioner of accounting or accountancy. 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, or Registered 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 (2015) 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. 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.