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By Philip whiteman
An accountant is a practitioner of accountancy or accounting, 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
Australia, there are three legally recognised local professional accounting
bodies: the Institute
of Public Accountants (IPA), CPA Australia (CPA)
and the Institute
of Chartered Accountants of Australia (ICAA). Other international bodies such
as ACCA (The Association of Chartered Certified
Accountants) and ICAEW (Institute of Chartered Accountants of
England and Wales) 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.
