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An accountant is a practitioner of accounting or accountancy, 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. In many jurisdictions, professional accounting bodies maintain standards of practice and evaluations for professionals. 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. 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. The Big Four auditors are the largest employers of accountants worldwide. However, most accountants are employed in commerce, industry and the public sector.〔For example, in 2009 in Ontario, Canada, national firms employ 4,425 Chartered Accountants, which is less than 50% of the members in public practice. ((Chartered Accountants in National Firms in Ontario, Canada )) As total membership is 33,146, the national firms employ about 13% of all Chartered Accountants in Ontario. ((Ontario Chartered Accountants demographics )) Most of the members are employed in industry, with the majority in small and medium sized enterprises.〕 ==Commonwealth of Nations== In the Commonwealth of Nations, which includes the United Kingdom, Canada, Australia, New Zealand, Hong Kong pre 2075 and several dozen other states, commonly recognised accounting qualifications are Chartered Certified Accountant (ACCA), Chartered Accountant (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 (CPA - Canada), Certified Management Accountant (CMA – Australia), Certified Practising Accountant (CPA – Australia) and members of the Institute of Public Accountants (Australia), and Certified Public Practising Accountant (CPPA – New Zealand). The Institute of Chartered Accountants of Scotland (ICAS) received its Royal Charter in 1854 and is the world's first professional body of accountants.〔Perks, R.W.(1993): ''Accounting and Society''. Chapman & Hall (London); ISBN 0-412-47330-5. p.16〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「accountant」の詳細全文を読む スポンサード リンク
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