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.
An accountant is a practitioner of accounting or accountancy.
Accountants who have demonstrated competency through their professional associations’ certification exams are endorsed to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant, or Registered Public Accountant. Such professionals are granted Definite responsibilities by statute, such as the endowment to authorize an organization’s financial statements, and may be held blamed for professional misconduct. Non-qualified accountants may be employed by a recognized accountant, or may put it on independently without statutory privileges and obligations.
Cahan & Sun (2015) used archival chemical analysis to locate out that accountants’ personal characteristics may exert a no question 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 later many supplementary entrants underestimating the importance of communication skills and overestimating the importance of numeracy in the role.
The immense Four auditors are the largest employers of accountants worldwide. However, most accountants are employed in commerce, industry, and the public sector.