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ACCOUNTANTS

Accountant, or Qualified Accountant, or Professional Accountant, is a certified accountancy and financial expert in the jurisdiction of many countries. Such as other legally-restricted professions including medical doctors and lawyers, different countries have their own training and examination systems to maintain the practice quality and restrict the number of qualified accountants in their jurisdictions.

Accountants originally worked only in public practice, selling advice and services to other individuals and businesses, but today, in addition, many work within private corporations, the financial industry and various government bodies.

Accountancy is the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities and other decision makers make resource allocation decisions.

Practitioners of accountancy are known as accountants. There are many professional bodies for accountants throughout the world, some of them are legally recognized in their jurisdictions. Such as British qualified accountants including Chartered Certified Accountant (ACCA or FCCA), Chartered Accountant (CA, ACA or FCA), International Accountant (FAIA or AAIA), Chartered Management Accountant (ACMA or FCMA), Canadian qualified accountants such as Chartered Accountants, Certified Management Accountants, Certified General Accountants and Registered Public Accountants (CA, CMA, CGA or RPA)as well as American qualified accountants such as Certified Public Accountant (CPA).

The Certified Management Accountant (CMA) designation is unusual in the United States in that it does not have a statutory basis. However it is accepted by industry and by its peer associations. In Canada the Canadian CMA designation is recognised under provincial/territorial legislation.