An accountant is a practitioner of accounting. Most are employed in commerce, industry, and the public sector.
An accountant is a practitioner of accountancy (UK) or accounting (US), which is the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities and others make decisions about allocating resources. The Big Four auditors are the largest employers of accountants worldwide. However, most accountants are employed in commerce, industry and the public sector. In the Commonwealth of Nations, which includes the United Kingdom, Canada, Australia, New Zealand, Hong Kong pre 1997 and several dozen other states, commonly recognised accounting qualifications are Chartered Accountant (CA or ACA), Chartered Certified Accountant (ACCA), Chartered Management Accountant (ACMA) and International Accountant (AAIA).
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