894:
1234:
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).
1195:(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.
1531:
1381:
36:
269:
1355:) 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.
1241:
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
1237:
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
1119:
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.
872:
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,
1598:
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
1456:
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
1233:
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
1123:
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
1465:
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.
1724:
graduation diplomas in business management, economics, mathematics or law who, after further studies, applied for an exam and received the certification to be a CC or ROC. That certification is only received after a one-year (CC) or three-year (ROC) internship. Any citizen having a
1488:
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.
1221:
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
1492:
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.
1346:
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
873:
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.
1135:
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.
1343:(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.
893:
1627:(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
1445:(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.
1154:
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).
143:
Certified Public Accountant (Accounts Officer), Chartered Certified Accountants, Chartered Accountant, Chartered Management Accountant, Cost and Management Accountants, Certified Management Accountants,
1358:
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.
945:) (CMA), Chartered Management Accountant (ACMA) and International Accountant (AAIA). Other qualifications in particular countries include Certified Public Accountant (CPA – Ireland and CPA – Hong Kong),
876:
An accountant may either be hired for a firm that requires accounting services on a continuous basis, or may belong to an accounting firm that provides accounting consulting services to other firms. The
1321:(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.
1261:) 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.
869:, 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.
1712:
1367:
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.
1211:
CPA: Five years of education (150 semester college credits) plus one–two years of work experience (length of work experience requirement depends on which state is granting the license)
1301:
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
1806:
Friedman, A. L., & Lyne, S. R. (2001). The beancounter stereotype: towards a general model of stereotype generation. Critical perspectives on accounting, 12(4), 423-451.
1628:
950:
2151:
2121:
2019:
1482:
2097:
1815:
Jeacle, I., Miley, F., & Read, A. (2012). Jokes in popular culture: the characterisation of the accountant. Accounting, Auditing & Accountability Journal.
1318:
1104:
993:
2043:
853:
or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as
1253:(IRS). Enrolled agent status is the highest credential awarded by the IRS, unlimited rights of representation. The EA credential is recognized across all 50
1046:
1595:(CAANZ) and the New Zealand Association of Certified Public Accountants (NZACPA) the operating name of New Zealand Association of Accountants Inc (NZAA).
1665:
1478:(ICAP) offers chartered accountant studies in Pakistan. ICAP was established under The Chartered Accountants Ordinance, 1961 as a self-regulatory body.
865:, or Registered Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's
1227:
1079:
1962:
1941:
1511:
1966:
1869:
1858:
1624:
1592:
1310:
1223:
1178:
1083:
1475:
1314:
1024:
1000:
930:
1035:
942:
1832:. 17th Annual International Technology, Education and Development Conference. Vol. 1. Valencia, Spain. March 2023. pp. 1082–1091.
1612:
1442:
533:
1448:
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
1242:
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.
1249:(EA) is a federally authorized tax practitioner empowered by the U.S. Department of the Treasury to represent taxpayers before the
1057:
1012:
a recognised equivalent body from another Commonwealth country (designatory letters being CA (name of country) e.g. CA (Australia))
518:
1988:
1639:
In Austria, the accountancy profession is regulated by the Bilanzbuchhaltungsgesetz 2006 (BibuG – Management Accountancy Law).
1517:
And The Institute of Cost and Management Accountants of Bangladesh (ICMAB) offers management accountant studies in Bangladesh.
1453:
1911:
1162:
523:
1690:
under professional accountants ordinance. In general, all British RQBs except for CIPFA were re-accredited. Please refer to
2068:
1505:
832:
683:
387:
284:
2159:
2129:
1485:(ICMAP) offers accountant studies in Pakistan. ICMAP was established under The Cost and Management Accountants Act, 1966.
881:
are the largest employers of accountants worldwide. However, most accountants are employed in commerce, industry, and the
2011:
538:
528:
294:
100:
1710:(ROC), more related to auditing practices. The CC certification is exclusively awarded by the professional organization
1351:
under a new Canadian Chartered Professional Accountant (CPA) designation. Chartered Professional Accountants of Canada (
2090:
1068:
590:
72:
1082:(designatory letters AICPA) or its equivalent in another country, and is usually designated as such after passing the
1894:
1578:
1428:
1331:
1265:
946:
718:
595:
119:
1560:
1410:
2041:
1147:
in accordance with the Companies Act, providing they are a member of one of the five Recognised Supervisory Bodies
543:
486:
79:
1339:
Up to 2013, there were three nationally recognized accounting designations in Canada: Chartered Accountant (CA),
1302:
1279:
1192:
1166:
1094:
954:
949:(CPA – Canada), Certified Management Accountant (Institute of Certified Management Accountants|CMA – Australia) (
938:
627:
1865:) As total membership is 33,146, the national firms employ about 13% of all Chartered Accountants in Ontario. (
1676:). The auditing industry for limited companies is regulated under the Companies Ordinance (Chapter 32, Laws of
1556:
1406:
1258:
1019:
926:
858:
580:
57:
1772:
Cahan, Steven F.; Sun, Jerry (2014-08-11). "The Effect of Audit Experience on Audit Fees and Audit Quality".
1275:
1006:
977:
86:
1340:
1615:(ISCA) is the sole local accountancy body, therefore the public accountant must be a member of the ISCA.
1552:
1402:
1184:
862:
53:
17:
1876:) Most of the members are employed in industry, with the majority in small and medium sized enterprises.
1716:(OCC), and the certification to become an auditor is awarded by another professional organization, the
1654:
1269:
1188:
68:
1866:
1855:
1272:
estimates that there are about one million persons employed as accountants and auditors in the U.S.
1648:
1541:
1391:
1291:
1250:
825:
632:
268:
2216:
1545:
1395:
1198:
The training time required for accountancy certification in the US requires specific guidelines:
902:
466:
342:
46:
1826:"Written Communication Apprehension Experienced by First-Year Undergraduate Accounting Students"
1336:
must be a member of the Chartered Professional Accountants of Canada (designatory letters CPA).
1726:
1496:
The institute was established to produce a second tier of accounting professionals in Pakistan
878:
758:
693:
417:
1932:
United Kingdom, Intellectual Property Office, Concept House, Cardiff Road, Newport, NP10 8QQ.
1680:), and other ordinances such as the securities and futures ordinance, the listing rules, etc.
2190:
743:
481:
347:
289:
1720:(OROC). In general, accountants or auditors accredited by OTOC or OROC are individuals with
2243:
1851:
1139:
The ICAEW, ICAS, ICAI, ACCA, AIA and CIPFA are six recognised qualifying bodies statutory (
985:
934:
854:
793:
332:
204:
1611:, a public accountant must be a member of any professional accountancy body in Singapore.
8:
2152:"Professional Requirements for Registration as Public Accountants : Chapters – ACRA"
866:
818:
783:
778:
753:
748:
688:
617:
575:
557:
510:
491:
422:
327:
252:
1933:
93:
1789:
1187:(CPAs), and in certain states, Public Accountants (PAs). Unlicensed accountants may be
622:
457:
412:
208:
925:
pre-1997, and several other states, commonly recognised accounting qualifications are
2040:
Enrolled Agent Information, Internal Revenue Service, U.S. Dep't of the Treasury, at
1980:
1956:
1890:
1825:
1793:
965:
803:
798:
377:
352:
190:
1907:
1833:
1781:
1599:
public practice certificate (with audit qualification) in their country of origin.
585:
471:
186:
2047:
1873:
1862:
1752:
673:
637:
427:
407:
392:
337:
322:
279:
2060:
1747:
1246:
906:
678:
646:
357:
957:(Australia), and Certified Public Practising Accountant (CPPA – New Zealand).
2237:
1837:
1785:
1306:
1161:
In addition to the bodies above, technical qualifications are offered by the
1127:
The ICAEW, ICAS, ICAI, ACCA and AAPA are five Recognised Supervisory Bodies (
961:
882:
788:
651:
570:
565:
402:
723:
462:
1226:
is required by all states. This examination is designed and graded by the
1742:
1730:
1254:
1158:
Further restrictions apply to accountants who carry out insolvency work.
918:
609:
240:
182:
1706:(CC), responsible for producing accounting and tax information, and the
953:), Certified Practising Accountant (CPA – Australia) and members of the
1721:
1352:
960:
The Institute of Chartered Accountants of Scotland (ICAS) received its
850:
397:
260:
154:
1850:
For example, in 2009 in Ontario, Canada, national firms employ 4,425
1733:
is also entitled to apply for the exam and certification at the OCC.
1677:
1673:
1661:
1608:
922:
914:
1672:) under the Professional Accountants Ordinance (Chapter 50, Laws of
1530:
1380:
35:
1452:.A Cost and Management Accountant is registered as a member under
1165:, ACCA and AIA, which are respectively called AAT Technician, CAT (
166:
496:
476:
382:
181:
Corporate law, taxation, audit, finance, insolvency, management,
1691:
1683:
1669:
910:
642:
317:
212:
1623:
In Sri Lanka, a chartered accountant must be a member of the
1449:
665:
447:
312:
1854:, which is less than 50% of the members in public practice.(
2122:"Registering as a Public Accountant : Chapters – ACRA"
1702:
In Portugal, there are two accountancy qualifications: the
1686:
terminated all recognition of overshare bodies in 2005 for
1591:
In New Zealand, there are two local accountancy bodies the
452:
1856:
Chartered Accountants in National Firms in Ontario, Canada
1349:
A Framework for Uniting the Canadian Accounting Profession
1317:(The Association of Chartered Certified Accountants) and
1483:
Institute of Cost and Management Accountants of Pakistan
1510:
Chartered accountancy is governed in Bangladesh by the
1319:
Institute of Chartered Accountants in England and Wales
1143:) in the UK. A member of one of them may also become a
1131:) in the UK. A member of one of them may also become a
994:
Institute of Chartered Accountants in England and Wales
2182:
2212:
1257:. Candidates must pass a three-part exam (called the
1047:
Chartered Institute of Public Finance and Accountancy
1666:
Hong Kong Institute of Certified Public Accountants
60:. Unsourced material may be challenged and removed.
1228:American Institute of Certified Public Accountants
1080:American Institute of Certified Public Accountants
1454:the Institute of Cost Accountants of India(ICMAI)
1441:Chartered accountancy is offered in India by the
1169:) and IAT (International Accounting Technician).
2235:
1629:Institute of Management Accountants of Sri Lanka
1512:Institute of Chartered Accountants of Bangladesh
1625:Institute of Chartered Accountants of Sri Lanka
1593:Chartered Accountants Australia and New Zealand
1311:Chartered Accountants Australia and New Zealand
1224:Uniform Certified Public Accountant Examination
1183:In the United States, licensed accountants are
1179:Legal liability of certified public accountants
1084:Uniform Certified Public Accountant Examination
1476:Institute of Chartered Accountants of Pakistan
1025:Association of Chartered Certified Accountants
1001:Institute of Chartered Accountants of Scotland
1774:Journal of Accounting, Auditing & Finance
1036:Chartered Institute of Management Accountants
971:
943:Institute of Certified Management Accountants
826:
1961:: CS1 maint: multiple names: authors list (
1613:Institute of Singapore Chartered Accountants
1313:(CAANZ). Other international bodies such as
1285:
1664:, the accountancy industry is regulated by
1559:. Unsourced material may be challenged and
1443:Institute of Chartered Accountants of India
1409:. Unsourced material may be challenged and
534:International Financial Reporting Standards
1965:) CS1 maint: numeric names: authors list (
1931:
1867:Ontario Chartered Accountants demographics
989:must be a member of one of the following:
888:
833:
819:
1579:Learn how and when to remove this message
1429:Learn how and when to remove this message
1097:(designatory letters AIPA, MIPA or FIPA).
120:Learn how and when to remove this message
27:Practitioner of accounting or accountancy
2183:"Ordem dos Revisores Oficiais de Contas"
1771:
1058:Association of International Accountants
996:(ICAEW) (designatory letters ACA or FCA)
892:
14:
2236:
2193:from the original on 17 September 2009
1991:from the original on 26 September 2014
1718:Ordem dos Revisores Oficiais de Contas
1115:for Fellow Members), based in Slovenia
1071:(designatory letters IFA, AFA or FFA).
2180:
1653:For the functional constituency, see
1202:Certificate: Several months to a year
1163:Association of Accounting Technicians
524:Generally-accepted auditing standards
1713:Ordem dos Contabilistas Certificados
1631:(designatory letters ACMA or FCMA).
1557:adding citations to reliable sources
1524:
1506:Accountancy profession in Bangladesh
1407:adding citations to reliable sources
1374:
1238:employer rather than to the public.
58:adding citations to reliable sources
29:
1208:Bachelor's degree: Three–four years
1060:(designatory letters AAIA or FAIA).
1043:Chartered Public Finance Accountant
1038:(designatory letters ACMA or FCMA).
1027:(designatory letters ACCA or FCCA).
539:International Standards on Auditing
24:
2022:from the original on 3 August 2017
1981:"Recognised Supervisory Body List"
1069:Institute of Financial Accountants
25:
2255:
2071:from the original on 14 July 2017
1332:Chartered Professional Accountant
1266:United States Department of Labor
1217:Doctoral degree: Three–five years
1065:Incorporated Financial Accountant
964:in 1854 and is the world's first
947:Chartered Professional Accountant
596:Notes to the financial statements
2009:
1529:
1379:
1193:Certified Management Accountants
1172:
544:Management Accounting Principles
267:
34:
2219:from the original on 2023-06-01
2205:
2174:
2144:
2114:
2103:from the original on 2012-04-25
2083:
2053:
2034:
2003:
1944:from the original on 2023-07-01
1914:from the original on 2021-02-24
1889:. Chapman & Hall (London);
1303:Institute of Public Accountants
1205:Associate degree: One–two years
1167:Certified Accounting Technician
1101:Registered Qualified Accountant
1095:Institute of Public Accountants
1032:Chartered Management Accountant
1003:(ICAS) (designatory letters CA)
955:Institute of Public Accountants
939:Certified Management Accountant
45:needs additional citations for
1973:
1934:"Intellectual Property Office"
1925:
1900:
1879:
1844:
1818:
1809:
1800:
1765:
1520:
1259:Special Enrollment Examination
1214:Master's degree: One–two years
1020:Chartered Certified Accountant
927:Chartered Certified Accountant
859:Chartered Certified Accountant
13:
1:
1758:
1499:
1278:grant CPAs and EAs a form of
1007:Chartered Accountants Ireland
978:British qualified accountants
519:Generally-accepted principles
1642:
1618:
1602:
1460:
1341:Certified General Accountant
1296:
1185:Certified Public Accountants
7:
1736:
1697:
1469:
1280:accountant–client privilege
1189:Certified Internal Auditors
1086:. (designatory letters CPA)
1076:Certified Public Accountant
1049:(designatory letters CPFA).
863:Certified Public Accountant
10:
2260:
2091:"ICWAI Act on MCA website"
2061:"Accountants and Auditors"
1704:Contabilistas Certificados
1655:Accountancy (constituency)
1652:
1646:
1634:
1503:
1457:Accountants (FCMA, ACMA).
1289:
1270:Bureau of Labor Statistics
1176:
975:
972:United Kingdom and Ireland
1708:Revisor Oficial de Contas
1324:
1286:Non-certified accountants
388:Constant purchasing power
285:Constant purchasing power
234:
218:
213:professional requirements
197:
177:
172:
160:
148:
139:
134:
1985:www.AuditRegister.org.uk
1838:10.21125/inted.2023.0322
1786:10.1177/0148558x14544503
1694:for latest recognition.
1649:Accountancy in Hong Kong
1370:
1362:
1292:List of accounting roles
1251:Internal Revenue Service
1124:undergoing inspections.
1054:International Accountant
1045:must be a member of the
1034:must be a member of the
1023:must be a member of the
719:Accounting organizations
707:People and organizations
1908:"Accountants Institute"
1093:may be a member of the
1078:may be a member of the
903:Commonwealth of Nations
889:Commonwealth of Nations
467:Amortization (business)
1887:Accounting and Society
898:
226:private corporations,
1872:July 6, 2011, at the
1861:July 6, 2011, at the
1852:Chartered Accountants
1830:INTED2023 Proceedings
1177:Further information:
1107:(designatory letters
1105:Accountants Institute
896:
849:is a practitioner of
591:Management discussion
1553:improve this section
1403:improve this section
986:Chartered Accountant
935:Chartered Accountant
905:, which include the
867:financial statements
855:Chartered Accountant
558:Financial statements
511:Accounting standards
228:financial industry,
54:improve this article
2213:"OCC official site"
1885:Perks, R.W.(1993):
1103:may be a member of
1067:is a member of the
1056:is a member of the
784:Earnings management
754:Positive accounting
628:Double-entry system
618:Bank reconciliation
423:Revenue recognition
2046:2022-09-26 at the
899:
897:Accountant at work
759:Sarbanes–Oxley Act
694:Sarbanes–Oxley Act
623:Debits and credits
458:Cost of goods sold
413:Matching principle
203:In some countries
199:Education required
1589:
1588:
1581:
1439:
1438:
1431:
1151:mentioned above.
1145:Statutory Auditor
1133:Statutory Auditor
1091:Public Accountant
966:professional body
879:Big Four auditors
843:
842:
804:Two sets of books
799:Off-balance-sheet
441:Selected accounts
378:Accounting period
246:
245:
205:Bachelor's degree
191:critical thinking
187:analytical skills
130:
129:
122:
104:
16:(Redirected from
2251:
2228:
2227:
2225:
2224:
2209:
2203:
2202:
2200:
2198:
2178:
2172:
2171:
2169:
2167:
2162:on 3 August 2017
2158:. Archived from
2148:
2142:
2141:
2139:
2137:
2132:on 3 August 2017
2128:. Archived from
2118:
2112:
2111:
2109:
2108:
2102:
2095:
2087:
2081:
2080:
2078:
2076:
2057:
2051:
2038:
2032:
2031:
2029:
2027:
2007:
2001:
2000:
1998:
1996:
1977:
1971:
1970:
1960:
1952:
1950:
1949:
1929:
1923:
1922:
1920:
1919:
1904:
1898:
1883:
1877:
1848:
1842:
1841:
1822:
1816:
1813:
1807:
1804:
1798:
1797:
1769:
1584:
1577:
1573:
1570:
1564:
1533:
1525:
1434:
1427:
1423:
1420:
1414:
1383:
1375:
968:of accountants.
835:
828:
821:
271:
248:
247:
162:Activity sectors
132:
131:
125:
118:
114:
111:
105:
103:
62:
38:
30:
21:
2259:
2258:
2254:
2253:
2252:
2250:
2249:
2248:
2234:
2233:
2232:
2231:
2222:
2220:
2211:
2210:
2206:
2196:
2194:
2179:
2175:
2165:
2163:
2156:www.ACRA.gov.sg
2150:
2149:
2145:
2135:
2133:
2126:www.ACRA.gov.sg
2120:
2119:
2115:
2106:
2104:
2100:
2093:
2089:
2088:
2084:
2074:
2072:
2059:
2058:
2054:
2048:Wayback Machine
2039:
2035:
2025:
2023:
2010:team, FRC web.
2008:
2004:
1994:
1992:
1979:
1978:
1974:
1954:
1953:
1947:
1945:
1930:
1926:
1917:
1915:
1906:
1905:
1901:
1884:
1880:
1874:Wayback Machine
1863:Wayback Machine
1849:
1845:
1824:
1823:
1819:
1814:
1810:
1805:
1801:
1770:
1766:
1761:
1753:Journal entries
1739:
1700:
1658:
1651:
1645:
1637:
1621:
1605:
1585:
1574:
1568:
1565:
1550:
1534:
1523:
1508:
1502:
1472:
1463:
1435:
1424:
1418:
1415:
1400:
1384:
1373:
1365:
1327:
1299:
1294:
1288:
1181:
1175:
980:
974:
951:CMA – Sri Lanka
891:
839:
810:
809:
808:
773:
765:
764:
763:
738:
730:
729:
728:
708:
700:
699:
698:
668:
658:
657:
656:
612:
602:
601:
600:
560:
550:
549:
548:
513:
503:
502:
501:
442:
434:
433:
432:
428:Unit of account
408:Historical cost
393:Economic entity
372:
364:
363:
362:
307:
299:
280:Historical cost
237:
229:
227:
223:
221:
211:is needed, see
209:Master's degree
200:
163:
151:
150:Occupation type
126:
115:
109:
106:
63:
61:
51:
39:
28:
23:
22:
15:
12:
11:
5:
2257:
2247:
2246:
2230:
2229:
2204:
2173:
2143:
2113:
2082:
2052:
2033:
2016:www.FRC.org.uk
2002:
1972:
1938:www.ipo.gov.uk
1924:
1899:
1878:
1843:
1817:
1808:
1799:
1763:
1762:
1760:
1757:
1756:
1755:
1750:
1748:Credit manager
1745:
1738:
1735:
1699:
1696:
1647:Main article:
1644:
1641:
1636:
1633:
1620:
1617:
1604:
1601:
1587:
1586:
1537:
1535:
1528:
1522:
1519:
1504:Main article:
1501:
1498:
1471:
1468:
1462:
1459:
1437:
1436:
1387:
1385:
1378:
1372:
1369:
1364:
1361:
1326:
1323:
1309:(CPA) and the
1298:
1295:
1290:Main article:
1287:
1284:
1247:Enrolled Agent
1219:
1218:
1215:
1212:
1209:
1206:
1203:
1174:
1171:
1117:
1116:
1098:
1087:
1072:
1061:
1050:
1039:
1028:
1015:
1014:
1013:
1010:
1004:
997:
976:Main article:
973:
970:
907:United Kingdom
890:
887:
841:
840:
838:
837:
830:
823:
815:
812:
811:
807:
806:
801:
796:
791:
786:
781:
775:
774:
771:
770:
767:
766:
762:
761:
756:
751:
746:
740:
739:
736:
735:
732:
731:
727:
726:
721:
716:
710:
709:
706:
705:
702:
701:
697:
696:
691:
686:
681:
676:
670:
669:
664:
663:
660:
659:
655:
654:
649:
647:General ledger
640:
635:
630:
625:
620:
614:
613:
608:
607:
604:
603:
599:
598:
593:
588:
583:
578:
573:
568:
562:
561:
556:
555:
552:
551:
547:
546:
541:
536:
531:
526:
521:
515:
514:
509:
508:
505:
504:
500:
499:
494:
489:
484:
479:
474:
469:
460:
455:
450:
444:
443:
440:
439:
436:
435:
431:
430:
425:
420:
415:
410:
405:
400:
395:
390:
385:
380:
374:
373:
370:
369:
366:
365:
361:
360:
355:
350:
345:
340:
335:
330:
325:
320:
315:
309:
308:
305:
304:
301:
300:
298:
297:
292:
287:
282:
276:
273:
272:
264:
263:
257:
256:
244:
243:
238:
235:
232:
231:
224:
219:
216:
215:
201:
198:
195:
194:
179:
175:
174:
170:
169:
164:
161:
158:
157:
152:
149:
146:
145:
141:
137:
136:
128:
127:
110:September 2015
42:
40:
33:
26:
9:
6:
4:
3:
2:
2256:
2245:
2242:
2241:
2239:
2218:
2214:
2208:
2192:
2188:
2184:
2177:
2161:
2157:
2153:
2147:
2131:
2127:
2123:
2117:
2099:
2092:
2086:
2070:
2066:
2062:
2056:
2049:
2045:
2042:
2037:
2021:
2017:
2013:
2006:
1990:
1986:
1982:
1976:
1968:
1964:
1958:
1943:
1939:
1935:
1928:
1913:
1909:
1903:
1896:
1895:0-412-47330-5
1892:
1888:
1882:
1875:
1871:
1868:
1864:
1860:
1857:
1853:
1847:
1839:
1835:
1831:
1827:
1821:
1812:
1803:
1795:
1791:
1787:
1783:
1780:(1): 78–100.
1779:
1775:
1768:
1764:
1754:
1751:
1749:
1746:
1744:
1741:
1740:
1734:
1732:
1728:
1723:
1719:
1715:
1714:
1709:
1705:
1695:
1693:
1689:
1688:accreditation
1685:
1681:
1679:
1675:
1671:
1667:
1663:
1656:
1650:
1640:
1632:
1630:
1626:
1616:
1614:
1610:
1600:
1596:
1594:
1583:
1580:
1572:
1562:
1558:
1554:
1548:
1547:
1543:
1538:This section
1536:
1532:
1527:
1526:
1518:
1515:
1513:
1507:
1497:
1494:
1490:
1486:
1484:
1479:
1477:
1467:
1458:
1455:
1451:
1446:
1444:
1433:
1430:
1422:
1412:
1408:
1404:
1398:
1397:
1393:
1388:This section
1386:
1382:
1377:
1376:
1368:
1360:
1356:
1354:
1350:
1344:
1342:
1337:
1335:
1333:
1329:In Canada, a
1322:
1320:
1316:
1312:
1308:
1307:CPA Australia
1304:
1293:
1283:
1281:
1277:
1276:U.S. tax laws
1273:
1271:
1267:
1262:
1260:
1256:
1252:
1248:
1243:
1239:
1235:
1231:
1229:
1225:
1216:
1213:
1210:
1207:
1204:
1201:
1200:
1199:
1196:
1194:
1190:
1186:
1180:
1173:United States
1170:
1168:
1164:
1159:
1156:
1152:
1150:
1146:
1142:
1137:
1134:
1130:
1125:
1121:
1114:
1110:
1106:
1102:
1099:
1096:
1092:
1088:
1085:
1081:
1077:
1073:
1070:
1066:
1062:
1059:
1055:
1051:
1048:
1044:
1040:
1037:
1033:
1029:
1026:
1022:
1021:
1016:
1011:
1008:
1005:
1002:
998:
995:
991:
990:
988:
987:
982:
981:
979:
969:
967:
963:
962:Royal Charter
958:
956:
952:
948:
944:
940:
937:(CA or ACA),
936:
932:
928:
924:
920:
916:
912:
908:
904:
895:
886:
884:
883:public sector
880:
874:
870:
868:
864:
860:
856:
852:
848:
836:
831:
829:
824:
822:
817:
816:
814:
813:
805:
802:
800:
797:
795:
792:
790:
789:Error account
787:
785:
782:
780:
777:
776:
769:
768:
760:
757:
755:
752:
750:
747:
745:
742:
741:
734:
733:
725:
722:
720:
717:
715:
712:
711:
704:
703:
695:
692:
690:
687:
685:
682:
680:
677:
675:
672:
671:
667:
662:
661:
653:
652:Trial balance
650:
648:
644:
641:
639:
636:
634:
633:FIFO and LIFO
631:
629:
626:
624:
621:
619:
616:
615:
611:
606:
605:
597:
594:
592:
589:
587:
584:
582:
579:
577:
574:
572:
571:Balance sheet
569:
567:
566:Annual report
564:
563:
559:
554:
553:
545:
542:
540:
537:
535:
532:
530:
527:
525:
522:
520:
517:
516:
512:
507:
506:
498:
495:
493:
490:
488:
485:
483:
480:
478:
475:
473:
470:
468:
464:
461:
459:
456:
454:
451:
449:
446:
445:
438:
437:
429:
426:
424:
421:
419:
416:
414:
411:
409:
406:
404:
403:Going concern
401:
399:
396:
394:
391:
389:
386:
384:
381:
379:
376:
375:
368:
367:
359:
356:
354:
351:
349:
346:
344:
341:
339:
336:
334:
331:
329:
326:
324:
321:
319:
316:
314:
311:
310:
303:
302:
296:
293:
291:
288:
286:
283:
281:
278:
277:
275:
274:
270:
266:
265:
262:
259:
258:
254:
250:
249:
242:
239:
233:
225:
217:
214:
210:
206:
202:
196:
192:
188:
184:
180:
176:
171:
168:
165:
159:
156:
153:
147:
142:
138:
133:
124:
121:
113:
102:
99:
95:
92:
88:
85:
81:
78:
74:
71: –
70:
66:
65:Find sources:
59:
55:
49:
48:
43:This article
41:
37:
32:
31:
19:
2221:. Retrieved
2207:
2195:. Retrieved
2186:
2176:
2164:. Retrieved
2160:the original
2155:
2146:
2134:. Retrieved
2130:the original
2125:
2116:
2105:. Retrieved
2085:
2073:. Retrieved
2064:
2055:
2036:
2024:. Retrieved
2015:
2005:
1993:. Retrieved
1984:
1975:
1946:. Retrieved
1937:
1927:
1916:. Retrieved
1902:
1886:
1881:
1846:
1829:
1820:
1811:
1802:
1777:
1773:
1767:
1729:degree as a
1717:
1711:
1707:
1703:
1701:
1687:
1682:
1659:
1638:
1622:
1606:
1597:
1590:
1575:
1566:
1551:Please help
1539:
1516:
1509:
1495:
1491:
1487:
1480:
1473:
1464:
1447:
1440:
1425:
1416:
1401:Please help
1389:
1366:
1357:
1348:
1345:
1338:
1330:
1328:
1300:
1274:
1263:
1244:
1240:
1236:
1232:
1220:
1197:
1182:
1160:
1157:
1153:
1148:
1144:
1140:
1138:
1132:
1128:
1126:
1122:
1118:
1112:
1108:
1100:
1090:
1075:
1064:
1053:
1042:
1031:
1018:
984:
959:
900:
875:
871:
846:
844:
724:Luca Pacioli
713:
645: /
465: /
463:Depreciation
371:Key concepts
343:Governmental
236:Related jobs
178:Competencies
116:
107:
97:
90:
83:
76:
69:"Accountant"
64:
52:Please help
47:verification
44:
2244:Accountants
2187:www.OROC.pt
2181:Seara.com.
2065:www.BLS.gov
1727:polytechnic
1569:August 2017
1521:New Zealand
1419:August 2017
1255:U.S. states
1191:(CIAs) and
919:New Zealand
737:Development
714:Accountants
610:Bookkeeping
529:Convergence
487:Liabilities
418:Materiality
306:Major types
183:mathematics
173:Description
18:Accountants
2223:2021-08-31
2107:2012-07-30
1948:2016-04-11
1918:2019-03-30
1759:References
1743:Bookkeeper
1731:bookkeeper
1722:university
1500:Bangladesh
1353:CPA Canada
851:accounting
847:accountant
772:Misconduct
398:Fair value
348:Management
290:Management
261:Accounting
241:bookkeeper
230:government
222:employment
155:Profession
135:Occupation
80:newspapers
1794:154369246
1678:Hong Kong
1674:Hong Kong
1662:Hong Kong
1643:Hong Kong
1619:Sri Lanka
1609:Singapore
1603:Singapore
1540:does not
1461:Indonesia
1390:does not
1297:Australia
1230:(AICPA).
923:Hong Kong
915:Australia
794:Hollywood
674:Financial
576:Cash-flow
333:Financial
220:Fields of
2238:Category
2217:Archived
2197:2 August
2191:Archived
2166:2 August
2136:2 August
2098:Archived
2075:2 August
2069:Archived
2044:Archived
2026:2 August
2020:Archived
1995:2 August
1989:Archived
1957:cite web
1942:Archived
1912:Archived
1870:Archived
1859:Archived
1737:See also
1698:Portugal
1514:(ICAB).
1470:Pakistan
779:Creative
749:Research
679:Internal
666:Auditing
482:Goodwill
477:Expenses
328:Forensic
253:a series
251:Part of
167:Business
1635:Austria
1561:removed
1546:sources
1411:removed
1396:sources
1305:(IPA),
901:In the
744:History
638:Journal
497:Revenue
383:Accrual
94:scholar
1897:. p.16
1893:
1792:
1692:HKICPA
1684:HKICPA
1670:HKICPA
1325:Canada
1111:, and
911:Canada
689:Report
643:Ledger
586:Income
581:Equity
492:Profit
472:Equity
448:Assets
353:Social
318:Budget
193:skills
96:
89:
82:
75:
67:
2101:(PDF)
2094:(PDF)
2012:"FRC"
1790:S2CID
1450:Noida
1371:India
1363:Japan
1334:(CPA)
1009:(CAI)
684:Firms
313:Audit
140:Names
101:JSTOR
87:books
2199:2017
2168:2017
2138:2017
2077:2017
2028:2017
1997:2017
1967:link
1963:link
1891:ISBN
1544:any
1542:cite
1481:The
1474:The
1394:any
1392:cite
1315:ACCA
1264:The
999:the
992:the
931:ACCA
453:Cash
338:Fund
323:Cost
189:and
144:etc.
73:news
1834:doi
1782:doi
1660:In
1607:In
1555:by
1405:by
1268:'s
1245:An
1149:RSB
1141:RQB
1129:RSB
1113:FQA
1109:RQA
1063:An
1052:An
933:),
861:or
845:An
358:Tax
295:Tax
207:or
56:by
2240::
2215:.
2189:.
2185:.
2154:.
2124:.
2096:.
2067:.
2063:.
2018:.
2014:.
1987:.
1983:.
1959:}}
1955:{{
1940:.
1936:.
1910:.
1828:.
1788:.
1778:30
1776:.
1282:.
1089:A
1074:A
1041:A
1030:A
1017:A
983:A
921:,
917:,
913:,
909:,
885:.
857:,
255:on
185:,
2226:.
2201:.
2170:.
2140:.
2110:.
2079:.
2050:.
2030:.
1999:.
1969:)
1951:.
1921:.
1840:.
1836::
1796:.
1784::
1668:(
1657:.
1582:)
1576:(
1571:)
1567:(
1563:.
1549:.
1432:)
1426:(
1421:)
1417:(
1413:.
1399:.
941:(
929:(
834:e
827:t
820:v
123:)
117:(
112:)
108:(
98:·
91:·
84:·
77:·
50:.
20:)
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
