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An accountant is a practitioner of
accounting Accounting or Accountancy is the measurement, processing, and communication of financial and non financial information about economic entity, economic entities such as businesses and corporations. Accounting, which has been called the "languag ...
or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as
Chartered Accountant Chartered accountants were the first accountant An accountant is a practitioner of accounting Accounting or Accountancy is the measurement, processing, and communication of financial and non financial information about economic entity, e ...
,
Chartered Certified Accountant Chartered Certified Accountant (designatory letters ACCA or FCCA) is a protected designation awarded by the Association of Chartered Certified Accountants Image:HK Shek Tong Tsui Des Voeux Road West Tram Body Ads ACCA Public Corporate Audit a.j ...
or
Certified Public Accountant#REDIRECT Certified Public Accountant {{Redirect category shell, 1= {{R from other capitalisation ...
. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's
financial statement Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to und ...
s, 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. The
Big Four auditors The Big Four is the nickname used to refer collectively to the four largest professional services networks in the world, consisting of the global accounting networks Deloitte Deloitte Touche Tohmatsu Limited , commonly referred to as Deloit ...
are the largest employers of accountants worldwide. However, most accountants are employed in commerce, industry, and the
public sector The public sector (also called the state sector) is the part of the economy composed of both public service A public service is a service Service may refer to: Activities :''(See the Religion section for religious activities)'' * Administr ...
.


Commonwealth of Nations

In the
Commonwealth of Nations The Commonwealth of Nations, generally known simply as the Commonwealth, is a political association of 54 member states, almost all of which are former territorial evolution of the British Empire, territories of the British Empire. The chief ins ...

Commonwealth of Nations
, which include the
United Kingdom The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom (UK) or Britain,Usage is mixed. The Guardian' and Telegraph' use Britain as a synonym for the United Kingdom. Some prefer to use Britain as shorth ...

United Kingdom
,
Canada Canada is a country in the northern part of . Its extend from the to the and northward into the , covering , making it the world's . Its southern and western , stretching , is the world's longest bi-national land border. Canada's capital ...

Canada
,
Australia Australia, officially the Commonwealth of Australia, is a Sovereign state, sovereign country comprising the mainland of the Australia (continent), Australian continent, the island of Tasmania, and numerous List of islands of Australia, sma ...

Australia
,
New Zealand New Zealand ( mi, Aotearoa ) is an island country in the southwestern Pacific Ocean. It consists of two main landmasses—the North Island () and the South Island ()—and more than 700 List of islands of New Zealand, smaller islands, coveri ...

New Zealand
,
Hong Kong Hong Kong (; , ), officially the Hong Kong Special Administrative Region of the People's Republic of China (HKSAR), is a and of China on the eastern in . With over 7.5 million residents of various nationalities in a territory, Hong ...

Hong Kong
pre-1997, and several other states, commonly recognised accounting qualifications are
Chartered Certified Accountant Chartered Certified Accountant (designatory letters ACCA or FCCA) is a protected designation awarded by the Association of Chartered Certified Accountants Image:HK Shek Tong Tsui Des Voeux Road West Tram Body Ads ACCA Public Corporate Audit a.j ...
( ACCA),
Chartered Accountant Chartered accountants were the first accountant An accountant is a practitioner of accounting Accounting or Accountancy is the measurement, processing, and communication of financial and non financial information about economic entity, e ...
(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 Chartered Professional Accountant (CPA; french: comptable professionnel agréé) is the professional designation which united the three Canadian accounting designations that previously existed: :* Chartered Accountant ( CA), :* Certified Gener ...
(CPA – Canada), Certified Management Accountant (CMA – Australia) ( CMA – Sri Lanka), Certified Practising Accountant (CPA – Australia) and members of the
Institute of Public Accountants The Institute of Public Accountants (IPA) is one of the three legally recognised professional bodies A professional association (also called a professional body, professional organization, or professional society) seeks to advocacy, further a ...
(Australia), and Certified Public Practising Accountant (CPPA – New Zealand). The Institute of Chartered Accountants of Scotland (ICAS) received its
Royal Charter A royal charter is a formal grant issued by a monarch under royal prerogative The royal prerogative is a body of customary authority, privilege, and immunity, recognized in common law and, sometimes, in civil law jurisdictions possessing ...

Royal Charter
in 1854 and is the world's first
professional body Regulatory colleges are legal entities in Canada charged with serving the public interest by regulating the practice of a profession. Most regulatory colleges are established by an Act of Parliament, acts of parliament instead of through articles o ...
of accountants.


United Kingdom and Ireland

* A
Chartered Accountant Chartered accountants were the first accountant An accountant is a practitioner of accounting Accounting or Accountancy is the measurement, processing, and communication of financial and non financial information about economic entity, e ...
must be a member of one of the following: ** the
Institute of Chartered Accountants in England and Wales The Institute of Chartered Accountants in England and Wales (ICAEW) is a professional membership organisation that promotes, develops and supports chartered accountants and students across the world. In 2019, it has over 181,000 members and studen ...
(ICAEW) (designatory letters ACA or FCA) ** the
Institute of Chartered Accountants of Scotland {{Infobox accounting body , name_in_local_language= , image =ICAS-Logo.png , image_border = , alt = , image_caption = , abbreviation = ICAS , motto = , predecesso ...
(ICAS) (designatory letters CA) **
Chartered Accountants Ireland Chartered Accountants Ireland was established by Royal Charter on 14 May 1888, and is Ireland's largest accountancy body. It represents more than 29,596 members globally. Chartered Accountants Ireland is part of the Consultative Committee of ...
(CAI) ** a recognised equivalent body from another Commonwealth country (designatory letters being CA (name of country) e.g. CA (Australia)) * A
Chartered Certified Accountant Chartered Certified Accountant (designatory letters ACCA or FCCA) is a protected designation awarded by the Association of Chartered Certified Accountants Image:HK Shek Tong Tsui Des Voeux Road West Tram Body Ads ACCA Public Corporate Audit a.j ...
must be a member of the
Association of Chartered Certified Accountants Image:HK Shek Tong Tsui Des Voeux Road West Tram Body Ads ACCA Public Corporate Audit a.jpg, ACCA advertisement on a Hong Kong tram Founded in 1904, the Association of Chartered Certified Accountants (ACCA) is the global professional accounting ...
(designatory letters ACCA or FCCA). * A Chartered Management Accountant must be a member of the
Chartered Institute of Management Accountants The Chartered Institute of Management Accountants (CIMA) is a UK based professional body offering training and qualification in management accountancy and related subjects. It is focused on accountants working in industry, and provides ongoing s ...
(designatory letters ACMA or FCMA). * A Chartered Public Finance Accountant must be a member of the
Chartered Institute of Public Finance and Accountancy The Chartered Institute of Public Finance and Accountancy (CIPFA) is a professional institute for accountant An accountant is a practitioner of accounting Accounting or Accountancy is the measurement, processing, and communication of financ ...
(designatory letters CPFA). * An International Accountant is a member of the
Association of International Accountants The Association of International Accountants (AIA) is a professional accountancy Accounting or Accountancy is the measurement ' Measurement is the number, numerical quantification (science), quantification of the variable and attribute (researc ...

Association of International Accountants
(designatory letters AAIA or FAIA). * An Incorporated Financial Accountant is a member of the
Institute of Financial Accountants The Institute of Financial Accountants (IFA) is a professional bodyRegulatory colleges are legal entities charged with serving the public interest by regulating the practice of a profession. Most regulatory colleges are legislated as requirements ...
(designatory letters AFA or FFA). * A Certified Public Accountant may be a member of the
American Institute of Certified Public Accountants The American Institute of Certified Public Accountants (AICPA) is the national professional organization of Certified Public Accountants (CPAs) in the United States, with more than 418,000 members in 143 countries in business and industry, public ...
(designatory letters AICPA) or its equivalent in another country, and is usually designated as such after passing the
Uniform Certified Public Accountant Examination The Uniform Certified Public Accountant Examination (CPA Exam) is the examination administered to people who wish to become U.S. Certified Public Accountants#REDIRECT Certified Public Accountant#REDIRECT Certified Public Accountant {{Redirect ca ...
. * A Public Accountant may be a member of the
Institute of Public Accountants The Institute of Public Accountants (IPA) is one of the three legally recognised professional bodies A professional association (also called a professional body, professional organization, or professional society) seeks to advocacy, further a ...
(designatory letters AIPA, MIPA or FIPA). *Registered Qualified Accountant may be a member of Accountants Institute (designatory letters RQA, and FQA for Fellow Members), based in Slovenia Excepting the Association of Certified Public Accountants, each of the above 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, Chartered Certified, Chartered Public Finance, and International Accountants engaging in practice (i.e. 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. The ICAEW, ICAS, ICAI, ACCA and AAPA are five Recognised Supervisory Bodies (RSB) in the UK. A member of one of them may also become a ''Statutory Auditor'' 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 Statutory Auditor to perform a company audit. The ICAEW, ICAS, ICAI, ACCA, AIA and CIPFA are six recognised qualifying bodies statutory (RQB) in the UK. A member of one of them may also become a ''Statutory Auditor'' in accordance with the Companies Act, providing they are a member of one of the five Recognised Supervisory Bodies RSB mentioned above. All six RQBs are listed under EU mutual recognition directives to practise in 27 EU member states and individually entered into agreement with the Hong Kong Institute of Certified Public Accountants (HKICPA). Further restrictions apply to accountants who carry out insolvency work. In addition to the bodies above, technical qualifications are offered by the
Association of Accounting Technicians The Association of Accounting Technicians (AAT) is the world’s leading professional body for Accounting Technicians, with over 150,000 members worldwide. There are 4,250 licensed AAT accountants providing accountancy, tax and business advisory ...
, ACCA and AIA, which are respectively called AAT Technician, CAT (
Certified Accounting Technician The Certified Accounting Technician (CAT) qualification is offered in the United Kingdom by the Association of Chartered Certified Accountants ACCA advertisement on a Hong Kong tram Founded in 1904, the Association of Chartered Certified Acco ...
) and IAT (International Accounting Technician).


United States

In the United States, licensed accountants are
Certified Public Accountant#REDIRECT Certified Public Accountant {{Redirect category shell, 1= {{R from other capitalisation ...
s (CPAs), and in certain states, Public Accountants (PAs). Unlicensed accountants may be Certified Internal Auditors (CIAs) and
Certified Management Accountant Certified Management Accountant (CMA) is a professional certification credential in the management accounting and financial management fields. The certification signifies that the person possesses knowledge in the areas of financial planning, analy ...
s (CMAs). 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. As noted above, the majority of accountants work in the private sector or may offer their services without the need for certification. The training time required for accountancy certification in the US requires specific guidelines: * Certificate: Several months to a year * Associate degree: 1–2 years * Bachelor's degree: 3–4 years * CPA: 5 years of education (150 semester college credits) plus 1–2 years of work experience (length of work experience requirement depends on which state is granting the license) * Master's degree: 1–2 years * Doctoral degree: 3–5 years A CPA is licensed by a state to provide auditing services to the public. Many CPA firms also offer accounting, tax, litigation support, and other financial advisory services. The requirements for receiving the CPA license vary from state to state, although the passage of the
Uniform Certified Public Accountant Examination The Uniform Certified Public Accountant Examination (CPA Exam) is the examination administered to people who wish to become U.S. Certified Public Accountants#REDIRECT Certified Public Accountant#REDIRECT Certified Public Accountant {{Redirect ca ...
is required by all states. This examination is designed and graded by the
American Institute of Certified Public Accountants The American Institute of Certified Public Accountants (AICPA) is the national professional organization of Certified Public Accountants (CPAs) in the United States, with more than 418,000 members in 143 countries in business and industry, public ...
(AICPA). A PA (sometimes referred to as LPA—Licensed Public Accountant) is licensed by the state to practice accountancy to the same extent as are CPAs, although in some states PAs are not permitted to perform audits or reviews (notably Iowa, Minnesota, Oregon, & South Carolina). A PA's ability to practice out of state is very limited due to most states having phased out the PA designation. While most states no longer accept new PA license applicants, four states still accept PA applicants for practice privileges within the state. As with the CPA, the requirements for receiving the PA license vary from state to state. Most states require a passage of either two or three (out of four) sections of the CPA exam or passage of the Comprehensive Examination for Accreditation in Accounting which is administered and graded by the Accreditation Council for Accountancy and Taxation (ACAT). A certified internal auditor (CIA) is granted a certificate from the Institute of Internal Auditors (IIA), provided that the candidate has passed a four-part examination. One of the four parts is waived if the candidate has already passed the CPA Exam. A CIA typically provides services directly to an employer rather than to the public. A person holding the Certificate in Management Accounting (CMA) is granted the certificate by the Institute of Management Accountants (IMA), provided that the candidate has passed an examination of two parts and has met the practical experience requirement of the IMA. A CMA provides services directly to employers rather than to the public. A CMA can also provide services to the public, but to an extent much lesser than that of a CPA. An Enrolled Agent (EA) is a federally authorized tax practitioner empowered by the U.S. Department of the Treasury to represent taxpayers before the
Internal Revenue Service The Internal Revenue Service (IRS) is the revenue service for the Federal government of the United States, United States federal government, which is responsible for Revenue service, collecting taxes and administering the Internal Revenue Cod ...
(IRS). Enrolled agent status is the highest credential awarded by the IRS, unlimited rights of representation. The EA credential is recognized across all 50
U.S. states In the United States, a state is a Federated state, constituent political entity, of which there are currently 50. Bound together in a political union, each state holds governmental jurisdiction over a separate and defined geographic territor ...
. Candidates must pass a three-part exam (called the
Special Enrollment ExaminationThe Special Enrollment Examination (or SEE) is a test that individuals can take to become an Enrolled Agent in the United States. The Enrolled Agent credential is conferred and regulated by the Internal Revenue Service (IRS). The exam consists of thr ...
) covering the subjects of individual tax, business tax, and client representation, or must have worked at the IRS for five consecutive years in a position which regularly engaged in these areas. The
United States Department of Labor The United States Department of Labor (DOL) is a cabinet-level department of the U.S. federal government responsible for occupational safety and health, wage and hour standards, unemployment benefits, reemployment services, and some economic ...
's
Bureau of Labor Statistics The Bureau of Labor Statistics (BLS) is a unit of the United States Department of Labor The United States Department of Labor (DOL) is a cabinet-level department of the U.S. federal government responsible for occupational safety and health, ...
estimates that there are about one million persons employed as accountants and auditors in the U.S. U.S. tax laws grant CPAs and EAs a form of
accountant–client privilegeAccountant–client privilege is a confidentiality Privilege (evidence), privilege, or more precisely, a group of privileges, available in American federal and state law. Accountant–client privileges may be classified in two categories: evidentiary ...
.


Non-certified accountants


Australia

In Australia, there are three legally recognised local professional accounting bodies which all enjoy the same recognition and can be considered as "qualified accountant": the
Institute of Public Accountants The Institute of Public Accountants (IPA) is one of the three legally recognised professional bodies A professional association (also called a professional body, professional organization, or professional society) seeks to advocacy, further a ...
(IPA),
CPA Australia CPA Australia ("Certified Practising Accountant") is a professional accounting Accounting or Accountancy is the measurement, processing, and communication of financial and non financial information about economic entity, economic entities such ...
(CPA) and the
Chartered Accountants Australia and New Zealand Chartered Accountants Australia and New Zealand (CA ANZ) represents 128,683 members in Australia, New Zealand and overseas. CA ANZ focuses on the education and lifelong learning of members, and engage in advocacy and thought leadership in areas o ...
(CAANZ). Other international bodies such as ACCA (The Association of Chartered Certified Accountants) and
Institute of Chartered Accountants in England and Wales The Institute of Chartered Accountants in England and Wales (ICAEW) is a professional membership organisation that promotes, develops and supports chartered accountants and students across the world. In 2019, it has over 181,000 members and studen ...
(ICAEW) enjoy recognition for the purposes of supporting their members in their careers. For instance, ACCA has achieved recognition by the Tax Practitioner Board, as Tax and BAS agents, in 2010.


Canada

In Canada, a
Chartered Professional Accountant Chartered Professional Accountant (CPA; french: comptable professionnel agréé) is the professional designation which united the three Canadian accounting designations that previously existed: :* Chartered Accountant ( CA), :* Certified Gener ...
(CPA) must be a member of the Chartered Professional Accountants of Canada (designatory letters CPA). Up to 2013, there were three nationally recognized accounting designations in Canada: Chartered Accountant (CA), Certified General Accountant (CGA), and Certified Management Accountants (CMA). The national CA and CGA bodies were created by Acts of Parliament in 1902 and 1913 respectively, The national CMA organization was established under the Canada Corporations Act in 1920. In January 2012, following eight months of member and stakeholder consultation, the Canadian Institute of Chartered Accountants (CICA), the Society of Management Accountants of Canada (CMA Canada) and Certified General Accountants of Canada (CGA-Canada) issued ''A Framework for Uniting the Canadian Accounting Profession'' under a new Canadian Chartered Professional Accountant (CPA) designation. Chartered Professional Accountants of Canada (
CPA Canada Chartered Professional Accountants of Canada (CPA Canada) (french: Comptables professionnels agréés du Canada) is the national organization representing the Canadian accounting profession through the unification of the three largest accounting or ...
) was established by CICA and CMA Canada on January 1, 2013, under the Canada Not-for-profit Corporations Act, to support Canadian provincial accounting bodies that were unifying under the CPA banner. CGA-Canada integrated with CPA Canada on October 1, 2014, completing the unification of Canada's accounting profession at the national level. All recognized national and provincial accounting bodies in Canada have now unified under the CPA banner. The Canadian CPA designation is held by more than 200,000 members in Canada and around the world.


Japan

In Japan, a certified public accountant must be a member of the Japanese Institute of Certified Public Accountants (JICPA). It is the sole professional accountancy organization in Japan.


India

Chartered accountancy is offered in India by the
Institute of Chartered Accountants of India The Institute of Chartered Accountants of India (ICAI) is the national professional accounting body of India India (Hindi: ), officially the Republic of India (Hindi: ), is a country in South Asia. It is the List of countries and depend ...
(ICAI), the second largest accounting body in the world. This Institute was established in 1949 under the Chartered Accountants Act, 1949 for the regulation of the profession of chartered accountants in India. The ICAI set up the Accountancy Museum of India in 2009, the third museum of accounting in the world. It is located at ICAI's office in
Noida Noida, short for New Okhla Industrial Development Authority, is a planned city 250px, Abuja, in Nigeria, which was built mainly in the 1980s, was the fastest growing city in the world between 2000 and 2010, with an increase of 139.7%, and ...
.A Cost and Management Accountant is registered as a member under the Institute of Cost Accountants of India(ICMAI) previously known as (ICWAI) which is a statutory body constituted under the Cost and Works Accountants Act 1959 enacted by the Parliament of India, it is also the second largest Management Accountancy body in the world. The members of the Institute are widely recognized as Cost and Management Accountants (FCMA, ACMA).


Indonesia

Under Public Accountants Law ( UU 5/2011), the Institute of Certified Public Accountants of Indonesia (IAPI) is the professional organization having the authority to issue CPA designation which is the statutory requirements for obtaining public accountant license from the government.


Pakistan

The
Institute of Chartered Accountants of Pakistan The Institute of Chartered Accountants of Pakistan ( ur, , ICAP) is a professional accountancy body in Pakistan. , it has 9989 members working in and outside Pakistan. The institute was established on July 1, 1961 to regulate the profession of ac ...
(ICAP) offers chartered accountant studies in Pakistan. ICAP was established under The Chartered Accountants Ordinance, 1961 as a self-regulatory body. The
Institute of Cost and Management Accountants of Pakistan The Institute of Cost & Management Accountants of Pakistan (ICMAP) ( ur, ) is a professional body offering qualification and training in management accountancy and providing ongoing support for the members. The Institute of Cost & Management Accou ...
(ICMAP) offers accountant studies in Pakistan. ICMAP was established under The Cost and Management Accountants Act, 1966. Pakistan Institute of Public Finance Accountants (PIPFA) is an autonomous body recognized mainly in the government sector and established under license from the Securities and Exchange Commission of Pakistan by the authority given under section 42 of the Companies Ordinance, 1984. The body is co-sponsored by the Institute of Chartered Accountants of Pakistan, the Institute of Cost and Management Accountants of Pakistan and the Auditor General of Pakistan.PIPFA has more than 5,000 members and a number of them are members of ICAP and ICMAP. The institute was established to produce a second tier of accounting professionals in Pakistan


Bangladesh

Chartered accountancy is governed in Bangladesh by the Institute of Chartered Accountants of Bangladesh (ICAB). And The Institute of Cost and Management Accountants of Bangladesh (ICMAB) offers management accountant studies in Bangladesh.


New Zealand

In New Zealand, there are two local accountancy bodies the
Chartered Accountants Australia and New Zealand Chartered Accountants Australia and New Zealand (CA ANZ) represents 128,683 members in Australia, New Zealand and overseas. CA ANZ focuses on the education and lifelong learning of members, and engage in advocacy and thought leadership in areas o ...
(CAANZ) and the New Zealand Association of Certified Public Accountants (NZACPA) the operating name of New Zealand Association of Accountants Inc (NZAA). To audit public companies an individual must be a member of either the CAANZ or an otherwise gazetted body. Chartered Certified Accountant (Association of Chartered Certified Accountants or FCCA) qualification has also been gazetted under. An ACCA member can practice as long as they hold an ACCA public practice certificate (with audit qualification) in their country of origin.


Singapore

In
Singapore Singapore (), officially the Republic of Singapore, is a island in . It lies about one degree of latitude () north of the , off the southern tip of the , bordering the to the west, the () to the south, and the to the east. The country' ...

Singapore
, a public accountant must be a member of any professional accountancy body in Singapore.
Institute of Singapore Chartered Accountants The Institute of Singapore Chartered Accountants (ISCA), formerly the Institute of Certified Public Accountants of Singapore, is the national professional bodyRegulatory colleges are legal entities charged with serving the public interest by regula ...
(ISCA) is the sole local accountancy body, therefore the public accountant must be a member of the ISCA.


Sri Lanka

In Sri Lanka, a chartered accountant must be a member of the
Institute of Chartered Accountants of Sri Lanka The Institute of Chartered Accountants of Sri Lanka (''CA Sri Lanka'') is a professional accountancy body in Sri Lanka. The Institute was established by Act of Parliament, No. 23 of 1959 as the sole organisation in Sri Lanka with the right to awa ...
(designatory letters ACA or FCA). It is the sole local accountancy body, therefore to audit public companies an individual must be a member of the ICASL. A Certified management account also must be a member of the Institute of Management Accountants of Sri Lanka (designatory letters ACMA or FCMA).


Austria

In Austria, the accountancy profession is regulated by the Bilanzbuchhaltungsgesetz 2006 (BibuG – Management Accountancy Law).


Hong Kong

In
Hong Kong Hong Kong (; , ), officially the Hong Kong Special Administrative Region of the People's Republic of China (HKSAR), is a and of China on the eastern in . With over 7.5 million residents of various nationalities in a territory, Hong ...

Hong Kong
, the accountancy industry is regulated by
Hong Kong Institute of Certified Public Accountants The Hong Kong Institute of Certified Public Accountants (HKICPA, ) is the professional accounting body of Hong Kong. Its main responsibilities are: *Registering accountants and issuing practising certificates. *Regulating the professional conduc ...
HKICPA under the Professional Accountants Ordinance (Chapter 50, Laws of
Hong Kong Hong Kong (; , ), officially the Hong Kong Special Administrative Region of the People's Republic of China (HKSAR), is a and of China on the eastern in . With over 7.5 million residents of various nationalities in a territory, Hong ...

Hong Kong
). The auditing industry for limited companies is regulated under the Companies Ordinance (Chapter 32, Laws of
Hong Kong Hong Kong (; , ), officially the Hong Kong Special Administrative Region of the People's Republic of China (HKSAR), is a and of China on the eastern in . With over 7.5 million residents of various nationalities in a territory, Hong ...

Hong Kong
), and other ordinances such as the securities and futures ordinance, the listing rules, etc. HKICPA terminated all recognition of overshare bodies in 2005 for ''accreditation'' under professional accountants ordinance. In general, all British RQBs except for CIPFA were re-accredited. Please refer to HKICPA for latest recognition.


Portugal

In Portugal, there are two accountancy qualifications: the ''Técnicos Oficiais de Contas'' (TOC), responsible for producing accounting and tax information, and the ''Revisor Oficial de Contas'' (ROC), more related to auditing practices. The TOC certification is exclusively awarded by the professional organization '' Ordem dos Técnicos Oficiais de Contas'' (OTOC), and the certification to become an auditor is awarded by another professional organization, the ''Ordem dos Revisores Oficiais de Contas'' (OROC). In general, accountants or auditors accredited by OTOC or OROC are individuals with
university A university () is an educational institution, institution of higher education, higher (or Tertiary education, tertiary) education and research which awards academic degrees in several Discipline (academia), academic disciplines. Universities typ ...

university
graduation diplomas in business management, economics, mathematics or law who, after further studies, applied for an exam and received the certification to be a TOC or ROC. That certification is only received after a one-year (TOC) or three-year (ROC) internship. Any citizen having a polytechnic degree as a bookkeeper is also entitled to apply for the exam and certification at the OTOC.OTOC official site
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See also

* Bookkeeper * Credit manager *
Munshi Munshi ( ur, ; Hindi Hindi ( Devanagari: हिन्दी, IAST/ ISO 15919: ''Hindī''), or more precisely Modern Standard Hindi ( Devanagari: मानक हिन्दी, IAST/ ISO 15919: ''Mānak Hindī''), is an Indo-Aryan ...

Munshi


References

{{Authority control *