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Public Accounting
An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant, or Registered Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, 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. Practitioners have been portrayed in popular culture by the stereotype of the humorless, introspective bean-counter. It has been ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Profession
A profession is a field of Work (human activity), work that has been successfully professionalized. It can be defined as a disciplined group of individuals, professionals, who adhere to ethical standards and who hold themselves out as, and are accepted by the public as possessing special knowledge and skills in a widely recognised body of learning derived from research, education and training at a high level, and who are prepared to apply this knowledge and exercise these skills in the interest of others. Professional occupations are founded upon specialized educational training, the purpose of which is to supply disinterested objective counsel and service to others, for a direct and definite compensation, wholly apart from expectation of other business gain. Medieval and early modern tradition recognized only three professions: Divinity (academic discipline), divinity, medicine, and law,Perks, R.W. (1993): ''Accounting and Society''. London: Chapman & Hall; . p.2. which were c ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Commonwealth Of Nations
The Commonwealth of Nations, often referred to as the British Commonwealth or simply the Commonwealth, is an International organization, international association of member states of the Commonwealth of Nations, 56 member states, the vast majority of which are former territorial evolution of the British Empire, territories of the British Empire from which it developed. They are connected through their English in the Commonwealth of Nations, use of the English language and cultural and historical ties. The chief institutions of the organisation are the Commonwealth Secretariat, which focuses on intergovernmental relations, and the Commonwealth Foundation, which focuses on non-governmental relations between member nations. Numerous List of Commonwealth organisations, organisations are associated with and operate within the Commonwealth. The Commonwealth dates back to the first half of the 20th century with the decolonisation of the British Empire through increased self-governance ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Royal Charter
A royal charter is a formal grant issued by a monarch under royal prerogative as letters patent. Historically, they have been used to promulgate public laws, the most famous example being the English Magna Carta (great charter) of 1215, but since the 14th century have only been used in place of private acts to grant a right or power to an individual or a body corporate. They were, and are still, used to establish significant organisations such as boroughs (with municipal charters), university, universities, and learned society, learned societies. Charters should be distinguished from royal warrant of appointment, royal warrants of appointment, grant of arms, grants of arms, and other forms of letters patent, such as those granting an organisation the right to use the word "royal" in their name or granting city status in the United Kingdom, city status, which do not have legislative effect. The British monarchy list of organisations in the United Kingdom with a royal charter, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Institute Of Chartered Accountants Of Scotland
The Institute of Chartered Accountants of Scotland (ICAS) is the world's first professional body of Chartered Accountants (CAs).{{Citation needed, date=November 2023 ICAS act as a voice of the professional business community. Although other British accounting bodies use the title Chartered Accountant, the CA designation is unique to ICAS in the UK.{{Citation needed, date=November 2023 ICAS has more than 21,000 members and students worldwide. ICAS members are business advisors, business owners and entrepreneurs. They play roles in 80% of the FTSE 100 companies. Half of ICAS members are based in Scotland; the other half work in England and around the globe.{{cite web, title=About ICAS, url=http://www.scottish.parliament.uk/s4/committees/eet/inquiries/ScotlandBill/documents/ICAS.pdf, work=Submission from ICAS on Corporation Tax Reform, publisher=Scottish Parliament, access-date=19 September 2011, page=16, date=8 September 2011{{dead link, date=December 2017 , bot=InternetArchiveBot ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Institute Of Public Accountants
The Institute of Public Accountants (IPA) is one of the three legally recognised professional association, professional bodies for accountants in Australia. The IPA represents more than 25,000 voting members working in industry, commerce, government, academia and professional practice. The organisation rebranded from its previous title, the National Institute of Accountants (NIA), on 2 May 2011. In 2012, the IPA was ranked 19th in the BRW (magazine), BRW Most Innovative Companies list. The IPA launched a digital hub in early 2013. History The Institute of Public Accountants (IPA) is one of Australia's oldest representative professional bodies, formed in 1923. * 1923 - Institute of Factory and Cost Accountants, formed in Melbourne, Victoria. * 1950 - Institute of Taxation and Cost Accountants, name change. * 1957 - National Institute of Accountants, name change. * 1967 - Institute of Commercial Studies, name change. * 1970 - Institute of Affiliate Accountants, name change ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Institute Of Certified Management Accountants Of Sri Lanka
The Institute of Certified Management Accountants of Sri Lanka, (CMA Sri Lanka) is a professional body offering qualification in management accountancy in Sri Lanka. It mainly focuses of development and promoting the study of Management Accountancy, establishing management accountancy standards, and promote the profession of management accountancy in Sri Lanka. History The institute was initially established as "Society of Certified Management Accountants of Sri Lanka", on 3 June 2000 in Colombo Sri Lanka with the help technical assistance and the guidelines of Certified of Management Accountants of Canada (CMA Canada), now CPA Canada and the Institute of Management Accountants (IMA) of USA and International Federation of Accountants (IFAC) which is the global organization for the accountancy profession. Initially, the Canadian International Development Agency (CIDA) was funded the formulating of the new educational syllabus, preparation of study material, and other relat ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Chartered Professional Accountant
Chartered Professional Accountant (CPA; ) is the professional certification, professional designation which united the three Canadian accounting designations that previously existed: :* Canadian Institute of Chartered Accountants, Chartered Accountant (Chartered accountant, CA), :* Certified General Accountants Association of Canada, Certified General Accountant (Certified general accountant, CGA) :* Certified Management Accountants of Canada, Certified Management Accountant (Certified Management Accountant, CMA). CPA Canada is the national organization that represents the profession, and the CPA designation has been in use by members of all constituent accounting bodies in the provinces, territories and Bermuda since 2014. The legislative process for implementing the new designation began in Quebec in May 2012, and was completed in the Northwest Territories and Nunavut in January 2019. CPA Competency Map The CPA Competency Map lays the foundation for the CPA certification pro ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Institute Of Certified Management Accountants
The Institute of Certified Management Accountants, abbreviated as ICMA, is an Australian professional accounting body operating globally, focused on management accounting. History The ICMA became a legal reality when its first Constitution was adopted on 11 October 1996; and subsequently incorporated under the Associations Incorporation Act 1981 (Victoria) on 12 November 1996. In March 1997, at a meeting of the Founding Members, it was decided that Leon Duval (a practicing chartered accountant and management accountant of some 25 years standing) be elected as Interim-President. A room in Duval's office at Suite 6, 242 Hawthorn Road, Caulfield, was the first address and secretariat of ICMA. Under Duval's name, letters of invitation were sent to over 150 leading professionals and academics in the field of management accounting, to join the new institute as Foundation Members. Almost immediately 75 individuals accepted the invitation. The initial Executive Committee of the I ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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, analysis, control, decision support, and professional ethics. There are many professional bodies globally that have management accounting professional qualifications. The main bodies that offer the CMA certification are: # Institute of Management Accountants, Institute of Management Accountants USA; # Institute of Certified Management Accountants, Institute of Certified Management Accountants (Australia); # Certified Management Accountants of Canada. Since the Canadian body merged with the CPA Canada in September 2015, there are only 2 global bodies that offer the CMA certification, IMA (USA) and ICMA (Australia). However, the certification pathways for the two bodies – in terms of entry requirements, study syllabi and experience requirem ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Association Of Chartered Certified Accountants
The Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (CCA). Founded in 1904, It is now the fourth-largest professional accounting body in the world, with 252,500 members and 526,000 student members. ACCA's headquarters are in London with principal administrative office in Glasgow. ACCA works through a network of over 110 offices and centres in 51 countries - with 34Approved Learning Partners (ALP)and more than 7,600 Approved Employers worldwide, who provide employee development. The term 'Chartered' in ACCA qualification refers to the Royal charter, Royal Charter granted in 1974. 'Chartered Certified Accountant' is a legally protected term. Individuals who describe themselves as Chartered Certified Accountants must be members of ACCA and if they carry out public practice engagements, must comply with additional regulations such as holding a practising certificate, carryi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Hong Kong
Hong Kong)., Legally Hong Kong, China in international treaties and organizations. is a special administrative region of China. With 7.5 million residents in a territory, Hong Kong is the fourth most densely populated region in the world. Hong Kong was established as a colony of the British Empire after the Qing dynasty ceded Hong Kong Island in 1841–1842 as a consequence of losing the First Opium War. The colony expanded to the Kowloon Peninsula in 1860 and was further extended when the United Kingdom obtained a 99-year lease of the New Territories in 1898. Hong Kong was occupied by Japan from 1941 to 1945 during World War II. The territory was handed over from the United Kingdom to China in 1997. Hong Kong maintains separate governing and economic systems from that of mainland China under the principle of one country, two systems. Originally a sparsely populated area of farming and fishing villages,. the territory is now one of the world's most signific ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
New Zealand
New Zealand () is an island country in the southwestern Pacific Ocean. It consists of two main landmasses—the North Island () and the South Island ()—and List of islands of New Zealand, over 600 smaller islands. It is the List of island countries, sixth-largest island country by area and lies east of Australia across the Tasman Sea and south of the islands of New Caledonia, Fiji, and Tonga. The Geography of New Zealand, country's varied topography and sharp mountain peaks, including the Southern Alps (), owe much to tectonic uplift and volcanic eruptions. Capital of New Zealand, New Zealand's capital city is Wellington, and its most populous city is Auckland. The islands of New Zealand were the last large habitable land to be settled by humans. Between about 1280 and 1350, Polynesians began to settle in the islands and subsequently developed a distinctive Māori culture. In 1642, the Dutch explorer Abel Tasman became the first European to sight and record New Zealand. ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
