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  1. Account
  2. Accountancy
  3. Accountant
  4. Accounting cycle
  5. Accounting equation
  6. Accounting methods
  7. Accounting reform
  8. Accounting software
  9. Accounts payable
  10. Accounts receivable
  11. Accrual
  12. Adjusted basis
  13. Adjusting entries
  14. Advertising
  15. Amortization
  16. Amortization schedule
  17. Annual report
  18. Appreciation
  19. Asset
  20. Assets turnover
  21. Audit
  22. Auditor's report
  23. Bad debt
  24. Balance
  25. Balance Sheet
  26. Banking
  27. Bank reconciliation
  28. Bankruptcy
  29. Big 4 accountancy firm
  30. Bond
  31. Bookkeeping
  32. Book value
  33. British qualified accountants
  34. Business
  35. Business process overhead
  36. Capital asset
  37. Capital goods
  38. Capital structure
  39. Cash
  40. Cash flow
  41. Cash flow statement
  42. Certified Management Accountant
  43. Certified Public Accountant
  44. Chartered Accountant
  45. Chartered Cost Accountant
  46. Chart of accounts
  47. Common stock
  48. Comprehensive income
  49. Consolidation
  50. Construction in Progress
  51. Corporation
  52. Cost
  53. Cost accounting
  54. Cost of goods sold
  55. Creative accounting
  56. Credit
  57. Creditor
  58. Creditworthiness
  59. Current assets
  60. Current liabilities
  61. Debentures
  62. Debits and Credits
  63. Debt
  64. Debtor
  65. Default
  66. Deferral
  67. Deferred tax
  68. Deficit
  69. Deloitte Touche Tohmatsu
  70. Depreciation
  71. Direct tax
  72. Dividend
  73. Double-entry bookkeeping system
  74. Earnings before interest and taxes
  75. Earnings Before Interest, Taxes and Depreciation
  76. Earnings before Interest, Taxes, Depreciation and Amortization
  77. Engagement Letter
  78. Equity
  79. Ernst a& Young
  80. Expense
  81. Fair market value
  82. FIFO and LIFO accounting
  83. Finance
  84. Financial accounting
  85. Financial audit
  86. Financial statements
  87. Financial transaction
  88. Fiscal year
  89. Fixed assets
  90. Fixed assets management
  91. Fixed Assets Register
  92. Forensic accounting
  93. Freight expense
  94. Fund Accounting
  95. Furniture
  96. General journal
  97. General ledger
  98. Generally Accepted Accounting Principles
  99. Going concern
  100. Goodwill
  101. Governmental accounting
  102. Gross income
  103. Gross margin
  104. Gross profit
  105. Gross sales
  106. Historical cost
  107. Hollywood accounting
  108. Imprest system
  109. Income
  110. Income tax
  111. Indirect tax
  112. Insurance
  113. Intangible asset
  114. Interest
  115. Internal Revenue Code
  116. International Accounting Standards
  117. Inventory
  118. Investment
  119. Invoice
  120. Itemized deduction
  121. KPMG
  122. Ledger
  123. Lender
  124. Leveraged buyout
  125. Liability
  126. Licence
  127. Lien
  128. Liquid asset
  129. Long-term assets
  130. Long-term liabilities
  131. Management accounting
  132. Matching principle
  133. Mortgage
  134. Net Income
  135. Net profit
  136. Notes to the Financial Statements
  137. Office equipment
  138. Operating cash flow
  139. Operating expense
  140. Operating expenses
  141. Ownership equity
  142. Patent
  143. Payroll
  144. Pay stub
  145. Petty cash
  146. Preferred stock
  147. PricewaterhouseCoopers
  148. Profit
  149. Profit and loss account
  150. Pro forma
  151. Purchase ledger
  152. Reserve
  153. Retained earnings
  154. Revaluation of fixed assets
  155. Revenue
  156. Revenue recognition
  157. Royalties
  158. Salary
  159. Sales ledger
  160. Sales tax
  161. Salvage value
  162. Shareholder
  163. Shareholder's equity
  164. Single-entry accounting system
  165. Spreadsheet
  166. Stakeholder
  167. Standard accounting practice
  168. Statement of retained earnings
  169. Stock
  170. Stockholders' deficit
  171. Stock option
  172. Stock split
  173. Sunk cost
  174. Suspense account
  175. Tax bracket
  176. Taxes
  177. Tax expense
  178. Throughput accounting
  179. Trade credit
  180. Treasury stock
  181. Trial balance
  182. UK generally accepted accounting principles
  183. United States
  184. Value added tax
  185. Value Based Accounting Standards and Principles
  186. Write-off

This article is from:

All text is available under the terms of the GNU Free Documentation License: 


From Wikipedia, the free encyclopedia


Accountant, or Qualified Accountant, or Professional Accountant, or Accountancy Practitioner, is an accountancy and financial experts legally certified in different jurisdictions to originally worked only in public practices, selling advice and services to other individuals and businesses, but today in addition many work within private corporations, financial industry and government bodies.

Accountancy (profession) or accounting (methodology) 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) or Chartered Accountant (CA, ACA or FCA), as well as American qualified accountants such as Certified Public Accountant (CPA).

However, there are several non-statutory accountancy qualifications which are established by the industries, such as Certified Management Accountant (CMA) and Chartered Cost Accountant (CCA) Designation from AAFM.

What's accountant works?

Since Accountants are independent business advisers, they are in a position to help the clients build and develop their businesses. Accountants can offer an extensive range of services. Some of the types of services they may offer are listed below.

A. Auditing a company

Accountants, who are legally registered auditors, may audit a company's accounts - such an audit may, in some circumstances, be required by law.

B. Assurance and Information Integrity

Accountants also can provide a variety of services that improve and assure the quality of information, or its context, for business decision-making. And also be ensuring that financial statements reflect fairly the financial performance of the company.

C. Forensic Accounting

Preventing, detecting, and investigating financial frauds such as embezzlement, securities fraud, tax evasion, and money-laundering schemes. Demand for this specialty has grown significantly as a result of recent corporate scandals.

D. Environmental Accounting

Addressing how companies can be both environmentally responsible and profitable. This includes focusing the variety of projects like environmental compliance audits and managing and preventing claims and disputes.

E. Expert witness work

Accountant who has his/her own country's registry of expert witnesses who meet stringent criteria - all hold practising certificates, have undertaken suitable litigation training, have had experience of acting as an expert witness, and have been able to provide references from legal practitioner who have engaged them.

F. Insolvency work

If the clients are facing the possibility of personal bankruptcy or corporate insolvency, an accountant with his/her own country's insolvency license can provide the clients with invaluable advice. If professional advice is sought as soon as the signs of trouble appear, then insolvency/bankruptcy may be avoided. If the clients are a trade creditor and are concerned about a debtor or have been told that a debtor is insolvent, a licensed insolvency practitioner can investigate and advise on the best course of action. To become an accountant with his/her own country's insolvency license, stringent criteria must be met and an ongoing experience requirement must be achieved if the licence is to be renewed each year.

G. Accounting and Bookkeeping

Advice can be provided on setting up business systems, from basic bookkeeping (cashbook) to comprehensive management reporting. Some accounting firms will undertake the bookkeeping function, which may also include VAT return preparation. Practitioners can also assist in the preparation of year-end accounts.kiara somner

H. Management accounting

Accountants may set up systems to ensure that the clients know how their businesses are performing. Additional services offered include budgeting and performance monitoring and helping to ensure that a business runs in a smooth and efficient manner.

I. International Services & Accounting

Provide services to support and facilitate commerce in the global market. Moreover, companies adopting International Financial Reporting Standards (IFRS) need accountants to help reconcile IFRS with U.S. GAAP. Professionals with knowledge of U.S. GAAP who work well in an international environment are increasingly in demand.

G. Corporate finance

Accountants may offer advice on how to finance a business and how to buy or sell a business, as well as other related considerations. Such as providing a variety of services to organizations and individuals that interpret and add value by utilizing a wide range of financial information. These include everything from tax planning and financial statement analysis to structuring investment portfolios and complex financial transactions, and evaluating financial information to assess liquidity, solvency and stability issues of a firm and provide meaningful information which serve as the basis for management to make informed decisions.

K. Investment advice

Advice may be sought on pensions, unit trusts, life insurance etc., from advisers authorised to give investment business advice.

L. Tax - statutory requirements and planning opportunities

Accountants are able to offer advice on tax including corporation tax, income tax, capital gains tax, PAYE and VAT. In addition, business advisers can also offer tax planning advice and minimise your tax liability now and in the future.

M. Management consulting

Accountants can provide independent advice to managers of businesses, such as provides advice and insight on the financial and non-financial performance of an organization's operational and strategic processes through broad business knowledge and judgment. Such help can be used in a variety of ways, including:

  • providing an external independent view
  • overseeing the stewardship of the chairman/chief executive and board members
  • encouraging and developing new ideas
  • assisting the company in difficult situations
  • bringing specialist knowledge
  • maintaining an ethical climate.

N. Advice on starting up a business

Accountants may offer advice on the legal form most appropriate to starting up a business. In addition they may advise on related legal and taxation issues, business plans for presentation to banks, and what you should expect when starting up a business.


Accountancy qualifications and regulation

The requirements for entry in the profession of accounting vary from country to country.

Accountants may be licensed by a variety of organisations, such as the Association of Chartered Certified Accountants (ACCA) and Institute of Chartered Accountants, and are recognized by titles such as Chartered Certified Accountant, Chartered Accountant, Certified Public Accountant, Certified Management Accountant, Certified General Accountant and Certified Practising Accountant. Many countries recognise two or more accounting bodies. There is, however, no legal requirement for an accountant to be a paid-up member of one of the many Institutes and other bodies which are effectively a form of professional trade union. Unlike the Law Society, which can legally stop a solicitor from practising, accountancy institutes do not have such authority. However, certain specialised areas of accountancy such as auditing and insolvency are generally regulated.


Commonwealth of Nations

In the United Kingdom, Canada, Australia and several other Commonwealth of Nations countries, the equivalents of Certified Public Accountant (CPA) include Chartered Certified Accountant (ACCA), Chartered Accountant (CA or ACA), Chartered Management Accountant, International Accountant, Certified Public Accountant (CPA - Ireland and CPA - Hong Kong), Certified General Accountant (CGA - Canada), and Certified Practising Accountant (CPA - Australia).


United Kingdom

In the UK, there are no licence requirements for an individual to be describe himself/herself or practice as an accountant (except in the areas of audit or insolvency) but to use certain titles requires membership of one of the many appropriate professional bodies.

  • A Chartered Certified Accountant must be a member of the Association of Chartered Certified Accountants (designatory letters ACCA or FCCA).
  • A Chartered Accountant must be a member of one of the following:
    • the Institute of Chartered Accountants in England & Wales (ICAEW) (designatory letters ACA or FCA)
    • the Institute of Chartered Accountants of Scotland (ICAS) (designatory letters CA)
    • the Institute of Chartered Accountants in Ireland (ICAI)
    • a recognised equivalent body from another Commonwealth country (designatory letters being CA(name of country) eg CA(Canada))
  • An International Accountant must be a member of the Association of International Accountants (designatory letters AIAA or FAIA).
  • A Chartered Management Accountant must be a member of the Chartered Institute of Management Accountants (designatory letters ACMA or FCMA).
  • A Chartered Public Finance Accountant must be a member of the Chartered Institute of Public Finance and Accountancy (designatory letters CPFA).

Each of these 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.

Chartered Certified, Chartered and International Accountants engaging in practice (ie 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.

Accountants holding "practising certificates" may also become Registered Auditors 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 Registered Auditor to perform a company audit.

Further restrictions apply to accountants who carry out insolvency work.

In addition to the bodies above, the Association of Accounting Technicians offers its members training and support in accountancy skills.

For more details regarding British qualified accountancy professionals, please refer to the page of British qualified accountants.



In Canada, there are three recognized accounting bodies: the Canadian Institute of Chartered Accountants (CA) and the provincial and territorial CA Institutes, the Certified General Accountants Association of Canada (CGA), and the Society of Management Accountants of Canada, also known as the Certified Management Accountants (CMA). CA and CGA were created by Acts of Parliament in 1902 and 1913 respectively and CMA was established in 1920.

The CA program focuses on public accounting and candidates must obtain auditing experience from public accounting firms; the CGA program takes a general approach allowing candidates to focus in their own financial career choices; the CMA program focuses in management accounting. The CA and CMA programs require a candidate to obtain a degree as a program entry requirement. The CGA program requires a degree as an exit requirement prior to certification.

Auditing and Public Accounting are regulated by the provinces. Historically, only CAs can perform audits in Ontario. In 2004, the provincial government of Ontario passed a new Public Accounting Act that would allow qualified CGAs and CMAs to perform audits, conditional on their organizations being able to demonstrate that their qualification and regulatory programs are equivalent in rigour to that of the CA program. As of March 2006, this process of evaluation had not yet begun. In Quebec as well, CAs still have exclusive public company audit rights by statute. In British Columbia and Prince Edward Island, CAs and CGAs have equal status regarding public accounting and auditing; In the rest of Canada, CAs, CGAs, and CMAs are considered equivalents pursuant to provincial and territorial legislation.

As of year 2006, the Chartered Certified Accountant (ACCA or FCCA) is also recognized by Canadian government as an eligible qualification to audit federal government institutions in Canada. Furthermore, The Canadian branch of ACCA is pursuing recognition for statutory audit purposes in the province of Ontario under the province's Public Accounting Act of 2004



In Australia there are four main local professional accountancy bodies.

  • Certified Practising Accountants (CPA) are members of CPA Australia.
  • Professional National Accountants (PNA) and Member of National Institute of Accountants (MNIA) are members of National Institute of Accountants Australia.
  • Chartered Accountants are members of the Institute of Chartered Accountants in Australia.
  • Certified Management Accountants (CMA) are members of the Institute of Certified Management Accountants in Australia.

However, the Chartered Certified Accountant (ACCA or FCCA) qualification is also recognised as a prescribed body for insolvency purposes under the Corporation Act 2001, section 1282 and for audit purposes by ASIC under Practice Statement 180 Auditor recognition in Australia.

New Zealand

In New Zealand, there is only one local accountancy body, the New Zealand Institute of Chartered Accountants (NZICA).

To audit public companies an individual must be a member of either the NZICA or an otherwise gazetted body. Chartered Certified Accountant (ACCA or FCCA) qualification has also been gazetted under the relevant act (Under Section 199 of the Companies Act 1993: Qualifications of Auditors). An ACCA member can practice as long as they hold an ACCA public practice certificate (with audit qualification) in their country of origin.


United States of America

In the United States, legally practicing accountants are Certified Public Accountants (CPAs), and other non-statutory accountants are Certified Internal Auditors (CIAs), Certified Management Accountants (CMAs) and Accredited Business Accountants (ABAs). 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.

A CPA is licensed by the state of his/her residence to provide auditing services to the public, although most CPA firms also offer accounting, tax, litigation support, and other financial advisory services. The requirements for receiving the CPA license varies from state to state, although the passage of the Uniform Certified Public Accountant examination is required by all states. This examination is designed and graded by the American Institute of Certified Public Accountants.

A CIA is granted a certificate from the Institute of Internal Auditors (IIA), provided that the candidate passed a rigorous examination of four parts. A CIA mostly provides his/her services directly to his/her employer rather than the public.

A CMA is granted a certificate from the Institute of Management Accountants (IMA), provided that the candidate passed a rigorous examination of four parts and meet the practical experience requirement from the IMA. A CMA mostly provides his/her services directly to his/her employers rather than the public. A CMA can also provide his services to the public, but to an extent much lesser than that of a CPA.

An ABA is granted accreditation from the Accreditation Council for Accountancy and Taxation (ACAT), provided that the candidate passed the eight-hour Comprehensive Examination for Accreditation in Accounting which tests proficiency in financial accounting, reporting, statement preparation, taxation, business consulting services, business law, and ethics. An ABA specializes in the needs of small-to-mid-size businesses and in financial services to individuals and families. In states where use of the word "accountant” is not permitted, the practitioner may use Accredited Business Advisor.

The United States Department of Labor's Bureau of Labor Statistics estimates that there are about one million persons [1] employed as accountants and auditors in the U.S.

U.S. tax law grants accountants a limited form of accountant-client privilege.


Hong Kong SAR, People's Republic of China


In Hong Kong, the accountancy industry is regulated by the HKICPA under the Professional Accountants Ordinance (Chapter 50, Laws of Hong Kong). The auditing industry for limited companies is regulated under the Companies Ordinance (Chapter 32, Laws of Hong Kong), and other Ordinances such as the Securities and Futures Ordinance, the Listing Rules, etc.

Accounting standards

The regulating of accountancy, auditing, membership, professional, licensing all falls under the HKICPA. However, in many cases, the HKICPA themselves are helpless in concluding what constitutes properly prepared financial statements. There were some attempts in obtaining external professional legal opinions on behalf of its members (e.g. what constitutes "true and fair") but they are non-binding in court. The ultimate True and Fair / True and Correct of a set of published financial statement falls under the Court system in Hong Kong, which relies on the generally accepted practice in Hong Kong. This is consistent with other common law practices.

In 2005, the HKICPA adopted almost all the most current accounting and auditing standards from the IFAC and its associated standard setting bodies with the additions of a few local written interpretations of these principal based accounting and auditing standards. Local written interpretations try to cater to the unique situations in Hong Kong such as the problem of the remaining land lease.

Prior to the formation of HKICPA in 1972 (or formerly know as HKSA before 2004 September), the auditing industry was loosely regulated. Organizations including The Society of Chinese Accountants and Auditors ("SCAACPA") has helped in standardising recognised auditors for financial statements.

There were also few serious accounting and auditing standards prior to 1986. Before 1972, auditing standards were often upheld by the individual integrity of these professional auditors. Accounting standards were based on the few international firms in the then colony including Lowe, Bingham and Matthews, KPMG, Sanford Yung, etc.

1972 was seen as a turning point for the accountancy profession in Hong Kong. Most international accounting firms (the forebearers of the Big Four accounting firms today) established their presence in Hong Kong within a few years before or after the establishment of HKICPA.

In 1974, the british based accountancy body with a global presence - Association of Chartered Certified Accountants (ACCA) assisted with setting up the Hong Kong Institute of Certified Public Accountants (formerly named "Hong Kong Society of Accountants") as the local statutory accountancy body in Hong Kong.

HKSA looked upon the exams from 2 accountancy bodies - the aforementioned ACCA from UK and the ASCPA from Australia. At that time university education in the Colony was less common than nowadays. Both accountancy bodies did not require university degree and so HKSA deemed these as suitable for the Hong Kong admission standards.

Around 1985, the HKICPA adopted most of their auditing and accounting standards from ICAEW.

Around 1994, the HKICPA slowly adopted their auditing and accounting standards from the IFAC and its associated standard setting bodies. Full integration was achieved by the HKICPA within 10 years, i.e. in 2005. Senior accountants in Hong Kong may consider this a period of re-learning, adoption of frameworks and principle based standards and a more stringent in governance and regulation of the accounting profession.

Accountancy practitioners

There are no restrictions to call himself an "accountant" in Hong Kong as long as it does not imply that he is actually a qualified accountant or "Professional Accountant". However, non-qualified individuals (including those who were qualified overseas but not registered with HKICPA as an International Associate) who call themselves Professional Accountants, CPA or CPA(practising) in Hong Kong probably will face actions from HKICPA.

After 2004, all Professional Accountants are designated into Certified Public Accountant (CPA) or Fellow Certified Public Accountant (FCPA).

Individual CPAs who are licensed by the PAO to sign-off audited reports for financial statements of Limited Companies under Companies Ordinance would be known as Certified Public Accountant (Practising) (CPA(Practising)). To make it more confusing, there are no restriction for CPA(Practising) to call themselves simply as CPA. This "Practising" title appears to be similar in meaning as an "Registered Auditor" (R.A.) in some countries and is seen to be a form of (and the only) professional speciality.

From 1972 to 2004, all Professional Accountants in Hong Kong would call themselves either "AHKSA" (Associate member of HKSA) or "FHKSA" (Fellow member of HKSA). The individuals who were then licensed to sign-off audit reports were known as Certified Public Accountant or Public Accountants ("CPA or PA") prior to September 2004. These peculiar terms appears to be unique in Hong Kong, and has created confusion for the rest of the professions around the world, and even some accountants themselves, as to what AHKSA is. There were accounts for lay persons who cannot differentiate the differences between AHKSA and ACCA.

All the CPA and CPA(Practising) need to pass a set of examinations designated by the HKICPA. CPAs(Practising), in particular, have to go through more rigorous examinations and have to demonstrate that he is competent in local taxation and audits.

Memberships and other Affiliations

Accountancy is a well established and sought after profession in Hong Kong. A functional constituency in the house of legislature in Hong Kong is elected solely by the professional accountants themselves. Function constituency is unique in Kong Kong.

CPAs in Hong Kong has this peculiar phenominon, enjoying cross-membership with other local and overseas professional bodies. (Please feel free to add links to these bodies). Unscientific survey has been collected so far in identifying members with the following bodies.

Local bodies relevant to accountancy:

The Taxation Institution of Hong Kong (TIHK)The Society of Chinese Accountants and Auditors (SCAACPA)The Institute of Financial Planners of Hong Kong (IFPHK)ITAccountants Associations (ITAA)

Overseas bodies:

Association of Chartered Certified Accountants (ACCA) American Institute of Certified Public Accountants (AICPA) Association of International Accountants (AIA) Canadian Institute of Chartered Accountants (CICA) The Chinese Institute of Certified Public Accountants (CICPA) Chartered Institute of Management Accountants (CIMA) Chartered Institute of Public Finance and Accountancy (CIPFA) CPA Australia (CPAA)  Institute of Chartered Accountants in Australia (ICAA) Institute of Chartered Accountants in England and Wales (ICAEW) Institute of Chartered Accountants of Ireland (ICAI) New Zealand Institute of Chartered Accountants (NZICA)  Institute of Chartered Accountants of Scotland (ICAS) Institute of Chartered Accountants of Zimbabwe (ICAZ) South African Institute of Chartered Accountants (SAICA)

See also

  • Accountancy
  • British qualified accountants
  • Certified Public Accountant
  • Chartered Certified Accountant
  • Chartered Accountant

External links

  • IFACnet - A KnowledgeNet for Accountants in Business
  • A free CPA resource wiki
  • A free accounting course
  • Institute of Chartered Accountants - Australia
  • IFRS or formerly IAS information
  • Association Of Chartered Certified Accountants (ACCA)
  • Hong Kong Institute of Certified Public Accountants (formerly Hong Kong Society of Accountants)
  • Institute of Chartered Accountants in England and Wales (ICAEW)
  • Institute of Chartered Accountants of Scotland (ICAS)
  • Malaysian Institute of Accountants(MIA)
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