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Accountancy
Key concepts Accountant Accounting period Bookkeeping Cash and accrual basis Cash flow management Chart of accounts Constant Purchasing Power Accounting Cost of goods sold Credit terms Debits and credits Double-entry system Fair value accounting FIFO & LIFO GAAP / IFRS General ledger Historical cost Matching principle Revenue recognition Trial balance Fields of accounting Cost Financial Forensic Fund Management Mergers and Acquisitions Tax Financial statements Statement of Financial Position Statement of cash flows Statement of changes in equity Statement of comprehensive income Notes MD&A XBRL Auditing Auditor's report Financial audit GAAS / ISA Internal audit SarbanesOxley Act Accounting qualifications CA CCA CGA CMA CPA CGFM This box: view talk edit Accountancy is the process of communicating financial information about a business entity to users such as shareholders and managers.[1] The communication is generally in the form of financial statements that show in money terms the economic resources under the control of management; the art lies in selecting the information that is relevant to the user and is reliable.[2] The principles of accountancy are applied to business entities in three divisions of practical art, named accounting, bookkeeping, and auditing.[3] Accountancy is defined by the Oxford English Dictionary (OED) as "the profession or duties of an accountant". Accounting is defined by the American Institute of Certified Public Accountants (AICPA) as "the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof."[4] Accounting is thousands of years old; the earliest accounting records, which date back more than 7,000 years, were found in Mesopotamia (Assyrians). The people of that time relied on primitive
accounting methods to record the growth of crops and herds. Accounting evolved, improving over the years and advancing as business advanced.[5] Early accounts served mainly to assist the memory of the businessperson and the audience for the account was the proprietor or record keeper alone. Cruder forms of accounting were inadequate for the problems created by a business entity involving multiple investors, so doubleentry bookkeeping first emerged in northern Italy in the 14th century, where trading ventures began to require more capital than a single individual was able to invest. The development of joint stock companies created wider audiences for accounts, as investors without firsthand knowledge of their operations relied on accounts to provide the requisite information.[6] This development resulted in a split of accounting systems for internal (i.e. management accounting) and external (i.e. financial accounting) purposes, and subsequently also in accounting and disclosure regulations and a growing need for independent attestation of external accounts by auditors.[7] Today, accounting is called "the language of business" because it is the vehicle for reporting financial information about a business entity to many different groups of people. Accounting that concentrates on reporting to people inside the business entity is called management accounting and is used to provide information to employees, managers, owner-managers and auditors. Management accounting is concerned primarily with providing a basis for making management or operating decisions. Accounting that provides information to people outside the business entity is called financial accounting and provides information to present and potential shareholders, creditors such as banks or vendors, financial analysts, economists, and government agencies. Because these users have different needs, the presentation of financial accounts is very structured and subject to many more rules than management accounting. The body of rules that governs financial accounting in a given jurisdiction is called Generally Accepted Accounting Principles, or GAAP.
Contents
[hide]
1 Theory 2 Etymology 3 History o 3.1 Token accounting in ancient Mesopotamia o 3.2 Early Accounting in India o 3.3 Accounting in the Roman Empire o 3.4 Islamic accounting and algebra o 3.5 Luca Pacioli and double-entry bookkeeping o 3.6 Accounting in the internet era 4 Accounting scandals 5 Notes and references
[edit] Theory
The basic accounting equation is assets = liabilities + stockholders' equity. This is the balance sheet. The foundation for the balance sheet begins with the income statement, which is revenues - expenses = net income or net loss. This is followed by the retained earnings statement, which is beginning retained earnings + net income - dividends = ending retained earnings or beginning retained earnings - net loss - dividends = ending retained earnings. The current ratio is current assets divided by current liabilities. The debt to total assets ratio is total assets divided by total liabilities.
[edit] Etymology
The word "Accountant" is derived from the French word Compter, which took its origin from the Latin word Computare. The word was formerly written in English as "Accomptant", but in process of time the word, which was always pronounced by dropping the "p", became gradually changed both in pronunciation and in orthography to its present form[8] (see also comptroller).
[edit] History
[edit] Token accounting in ancient Mesopotamia
Map of the Middle East showing the Fertile Cresent circa. 3rd millennium BC The earliest accounting records were found amongst the ruins of ancient Babylon, Assyria and Sumeria, which date back more than 7,000 years. The people of that time relied on primitive accounting methods to record the growth of crops and herds. Because there is a natural season to farming and herding, it is easy to count and determine if a surplus had been gained after the crops had been harvested or the young animals weaned.[5]
Accounting tokens made of clay, from Susa, Uruk period, cira 3500 BCE. Department of Oriental Antiquities, Louvre. The invention of a form of bookkeeping using clay tokens represented a huge cognitive leap for mankind.[9]
Globular token envelope with a cluster of accounting tokens. Clay, Susa, Uruk period (4000 to 3100 BCE). Department of Oriental Antiquities, Louvre.
Economic tablet with numeric signs. Proto-Elamite script in clay, Susa, Uruk period (3200 BC to 2700 BCE). Department of Oriental Antiquities, Louvre.
Part of the Res Gestae Divi Augusti from the Monumentum Ancyranum (Temple of Augustus and Rome) at Ancyra, built between 25 BCE - 20 BCE. The Res Gestae Divi Augusti (Latin: "The Deeds of the Divine Augustus") is a remarkable account to the Roman people of the Emperor Augustus' stewardship. It listed and quantified his public expenditure, which encompassed distributions to the people, grants of land or money to army veterans, subsidies to the aerarium (treasury), building of temples, religious offerings, and expenditures on theatrical shows and gladiatorial games. It was not an account of state revenue and expenditure, but was designed to demonstrate Augustus' munificence. The significance of the Res Gestae Divi Augusti from an accounting perspective lies in the fact that it illustrates that the executive authority had access to detailed financial information, covering a period of some
forty years, which was still retrievable after the event. The scope of the accounting information at the emperor's disposal suggests that its purpose encompassed planning and decision-making.
[11]
The Roman historians Suetonius and Cassius Dio record that in 23 BC, Augustus prepared a rationarium (account) which listed public revenues, the amounts of cash in the aerarium (treasury), in the provincial fisci (tax officials), and in the hands of the publicani (public contractors); and that it included the names of the freedmen and slaves from whom a detailed account could be obtained. The closeness of this information to the executive authority of the emperor is attested by Tacitus' statement that it was written out by Augustus himself.[12]
Roman writing tablet from the Vindolanda Roman fort of Hadrian's Wall, in Northumberland (1st-2nd century AD) requesting money to buy 5,000 measures of cereal used for brewing beer. Department of Prehistory and Europe, British Museum. Records of cash, commodities, and transactions were kept scrupulously by military personnel of the Roman army. An account of small cash sums received over a few days at the fort of Vindolanda circa 110 CE shows that the fort could compute revenues in cash on a daily basis, perhaps from sales of surplus supplies or goods manufactured in the camp, items dispensed to slaves such as cervesa (beer) and clavi caligares (nails for boots), as well as commodities bought by individual soldiers. The basic needs of the fort were met by a mixture of direct production, purchase and requisition; in one letter, a request for money to buy 5,000 modii (measures) of braces (a cereal used in brewing) shows that the fort bought provisions for a considerable number of people.[13] The Heroninos Archive is the name given to a huge collection of papyrus documents, mostly letters, but also including a fair number of accounts, which come from Roman Egypt in 3rd century CE. The bulk of the documents relate to the running of a large, private estate[14] is named after Heroninos because he was phrontistes (Koine Greek: manager) of the estate which had a complex and standarised system of accounting which was followed by all its local farm managers.[15] Each administrator on each sub-division of the estate drew up his own little accounts, for the day-to-day running of the estate, payment of the workforce, production of crops, the sale of produce, the use of animals, and general expenditure on the staff. This information was then summarized as pieces of papyrus scroll into one big yearly account for each particular subdivision of the estate. Entries were arranged by sector, with cash expenses and gains extrapolated from all the different sectors. Accounts of this kind gave the owner the opportunity to take better economic decisions because the information was purposefully selected and arranged.[16]
Simple accounting is mentioned in the Christian Bible (New Testament) in the Book of Matthew, in the Parable of the Talents.[17]
and the rules of algebra together in his Liber Abaci in 1202 that Hindu-Arabic numerals became widely used in Italy.[23]
Pacioli's portrait, a painting by Jacopo de' Barbari, 1495, (Museo di Capodimonte).The open book to which he is pointing may be his Summa de Arithmetica, Geometria, Proportioni et Proportionalit.[29] Luca Pacioli's "Summa de Arithmetica, Geometria, Proportioni et Proportionalit" (Italian: "Review of Arithmetic, Geometry, Ratio and Proportion") was first printed and published in Venice in 1494. It included a 27-page treatise on bookkeeping, "Particularis de Computis et Scripturis" (Italian: "Details of Calculation and Recording"). It was written primarily for, and
sold mainly to, merchants who used the book as a reference text, as a source of pleasure from the mathematical puzzles it contained, and to aid the education of their sons. It represents the first known printed treatise on bookkeeping; and it is widely believed to be the forerunner of modern bookkeeping practice. In Summa Arithmetica, Pacioli introduced symbols for plus and minus for the first time in a printed book, symbols that became standard notation in Italian Renaissance mathematics. Summa Arithmetica was also the first known book printed in Italy to contain algebra.[30] Although Luca Pacioli did not invent double-entry bookkeeping,[31] his 27-page treatise on bookkeeping contained the first known published work on that topic, and is said to have laid the foundation for double-entry bookkeeping as it is practiced today.[32] Even though Pacioli's treatise exhibits almost no originality, it is generally considered as an important work, mainly because of its wide circulation, it was written in the vernacular Italian language, and it was a printed book.
[33]
According to Pacioli, accounting is an ad hoc ordering system devised by the merchant. Its regular use provides the merchant with continued information about his business, and allows him to evaluate how things are going and to act accordingly. Pacioli recommends the Venetian method of double-entry bookkeeping above all others. Three major books of account are at the direct basis of this system: the memoriale (Italian: memorandum), the giornale (journal), and the quaderno (ledger). The ledger is considered as the central one and is accompanied by an alphabetical index.[34] Pacioli's treatise gave instructions in how to record barter transactions and transactions in a variety of currencies both being far more commonplace than they are today. It also enabled merchants to audit their own books and to ensure that the entries in the accounting records made by their bookkeepers complied with the method he described. Without such a system, all merchants who did not maintain their own records were at greater risk of theft by their employees and agents: it is not by accident that the first and last items described in his treatise concern maintenance of an accurate inventory.[35] The nature of double-entry can be grasped by recognizing that this system of bookkeeping did not simply record the things merchants traded so that they could keep track of assets or calculate profits and losses; instead as a system of writing, double-entry produced effects that exceeded transcription and calculation. One of its social effects was to proclaim the honesty of merchants as a group; one of its epistemological effects was to make its formal precision based on a rule bound system of arithmetic seem to guarantee the accuracy of the details it recorded. Even though the information recorded in the books of account was not necessarily accurate, the combination of the double entry system's precision and the normalizing effect that precision tended to create, produced the impression that books of account were not only precise, but accurate as well. Instead of gaining prestige from numbers, double entry bookkeeping helped confer cultural authority on numbers.[36] Double entry accounting means that money is never lost or gained. It is always transferred from one place to another. This is done by recording transactions. Each transaction requires the use of at least two accounts.
accademic papers[2][3] and books[4], the term accountancy is used in the US quite often, and even some accademic departments use the term in their name & courses too[5]. You might be right about accountancy being a British origin, but then again you might be wrong, for it is the Merriman-Webster online dictionary that suggests the origin of the word dates back to 1859[6]. It is interesting that an American dictionary should know this. Perhaps the word accountancy is American after all? Only further research will reveal this. Overall, I disagree with your conclusion that it is a term used only in the UK. --Gavin Collins (talk|contribs) 22:14, 19 April 2009 (UTC) Leaving aside the question of history, it seems clear that "accountancy" is a narrower and less commonly used term than "accounting". "Accountancy" refers much more specifically to the profession, and not to the whole field, which involves economics and statistics as well as accountancy in the professional sense. A change of name would be desirable.JQ (talk) 08:44, 2 May 2009 (UTC) The evidence I have cited suggests otherwise. --Gavin Collins (talk|contribs) 10:08, 2 May 2009 (UTC) Could you spell this evidence out? You've shown that the term "accountancy" may not be UK-specific, but your own comments such as "used quite often, and even [by] some academic departments" support the view that "accounting" is more standard. Most of the subcategories of Category:Accountancy use "accounting" in their names, and many would make little sense otherwise.JQ (talk) 20:17, 2 May 2009 (UTC) I have no evidence to demonstrate which term is "standard". But if you can come up with a source that says accounting is the standard term, then please let us know. --Gavin Collins (talk|contribs) 08:31, 3 May 2009 (UTC) Just a few interesting tidbits. The Wikipedia article traffic statistics for April 2009 stated that Accounting was visited 54,746 times during the month (link) while Accountancy had 22,230 visits (link). This would lead me to believe that the majority of readers are typing in accounting, and being redirected to the accountancy page. In addition, a portion of the 22,230 visits could be attributed to links from templates, other articles, etc. (of course the same could be said that some articles are still linking to accounting instead of accountancy). I'm not arguing for either term, but just thought I'd point this out if it assists in the decision of moving back or not. (As a side note, my degree says Accounting on it). --Happy editing! Nehrams2020 (talk contrib) 09:24, 3 May 2009 (UTC) More similar evidence. "accounting discipline" gets about 20 000 ghits, "accountancy discipline" <1000. A Google search for dictionary+accountancy produces, as its top hits nearly all refs to "dictionary of accounting" and similar. The first I can find ofr "accountancy" refers to "the art or practice of an accountant" which sounds about right to me. That is, "accountancy" refers very narrowly to the job/profession, and "accounting" covers all aspects of the field.JQ (talk) 09:45, 3 May 2009 (UTC) Outside the dictionary reference, we don't have very much in the way of sources for this term. Accountancy may be a term that refers to a methodology, a body of learning, profession depending on how it is used. Books such as the History of Accountancy in the USA [7] suggest that it is used in both the US and the UK. However the real question is what is the difference between "Accountancy" and "Accounting"? I still cannot answer this fundamental question but I have found a suitable definition for accountancy: "Accountancy is the art of communicating financial information about a business entity to users such as shareholders and managers. The communication is generally in the form
of financial statements that show in money terms that show the economic reources under the control of management. The art lies in selecting the information that is relevant to the user and is reliable." Taken from "Financial accounting and reporting" (Elliot, Barry & Elliot, Jamie, FT Prentice Hall, London 2004, p.3), quoted in Corporate Reporting and Company Law By Charlotte Villiers. --Gavin Collins (talk|contribs) 09:38, 12 May 2009 (UTC)
are all categorised) nor a WP:LINKFARM. The other problem related to having lists of links is that it encourages futher but unrelated links to be added, which blights the article by placing undue weight on other topics. --Gavin Collins (talk|contribs) 10:34, 15 March 2009 (UTC)
[edit] Accountancy
.,is accountancy a good course!?., is it hard!?., or not?., what are the things involve in accounting!?., Preceding unsigned comment added by 121.54.67.90 (talk) 04:13, 28 March 2009 (UTC) If you like math as a subject, you will like accountancy. --Gavin Collins (talk|contribs) 12:35, 28 March 2009 (UTC)
[edit] GAAP
I updated the discussion on GAAP to be more world viewed. Previously it made it sound as though GAAP was in the US.Jaromhuff21 (talk) 18:42, 16 April 2009 (UTC)
Comptroller-Auditor, to increase accountability, specialization, and above all to reduce the scope for conflicts of interest. He also linked the successful enforcement of rules and regulations to their clarity, consistency and completeness. Kautilya believed that such measures were necessary but not sufficient to eliminate fraudulent accounting. He also emphasized the role of ethics, considering ethical values as the glue which binds society and promotes economic development. If anyone can source these statements, perhaps we can include it within this article. --Gavin Collins (talk|contribs) 14:43, 10 May 2010 (UTC)
must be deleted. Contributors may use sources as a source of information, but not as a source of sentences or phrases. Accordingly, the material may be rewritten, but only if it does not infringe on the copyright of the original or plagiarize from that source. Please see our guideline on nonfree text for how to properly implement limited quotations of copyrighted text. Wikipedia takes copyright violations very seriously. --Elen of the Roads (talk) 12:57, 1 October 2010 (UTC) Sorry guys,you'll find a lot of the history section has disappeared. The sources are sound if anyone wants to rewrite based on sources then the sources are still in the article history. --Elen of the Roads (talk) 13:01, 1 October 2010 (UTC)
Accountant
Accountant
Occupation Accountant Names qualified accountant professional accountant chartered accountant Type Activity sectors profession business Description Competencies Education required management skills see professional requirements private corporations Fields of employment financial industry government
Accountancy
Key concepts Accountant Accounting period Bookkeeping Cash and accrual basis Cash flow management Chart of accounts Constant Purchasing Power Accounting Cost of goods sold Credit terms
Debits and credits Double-entry system Fair value accounting FIFO & LIFO GAAP / IFRS General ledger Historical cost Matching principle Revenue recognition Trial balance Fields of accounting Cost Financial Forensic Fund Management Mergers and Acquisitions Tax Financial statements Statement of Financial Position Statement of cash flows Statement of changes in equity Statement of comprehensive income Notes MD&A XBRL Auditing Auditor's report Financial audit GAAS / ISA Internal audit SarbanesOxley Act Accounting qualifications CA CCA CGA CMA CPA CGFM This box: view talk edit 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.[1] However, most accountants are employed in commerce and industry.[2]
Contents
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1 Commonwealth of Nations o 1.1 The United Kingdom o 1.2 Canada o 1.3 New Zealand o 1.4 Sri Lanka 2 Austria 3 Bangladesh 4 Hong Kong 5 Portugal 6 United States 7 References
In the Commonwealth of Nations, which includes the United Kingdom, Canada, Australia, New Zealand, Hong Kong pre 1997 and several other states, commonly recognised accounting qualifications are Chartered Accountant (CA or ACA), Chartered Certified Accountant (ACCA), Chartered Management Accountant (ACMA) and International Accountant (AAIA). Other qualifications in particular countries include Certified Public Accountant (CPA - Ireland and CPA - Hong Kong), Certified Management Accountant (CMA - Canada), Certified General Accountant (CGA - Canada), Certified Practising Accountant (CPA - Australia) and members of the IPA (Australia), and Certified Public Practising Accountant (CPPA - New Zealand).
A Chartered Accountant must be a member of one of the following: o the Institute of Chartered Accountants in England & Wales (ICAEW) (designatory letters ACA or FCA) o the Institute of Chartered Accountants of Scotland (ICAS) (designatory letters CA) o Chartered Accountants Ireland (CAI) o a recognised equivalent body from another Commonwealth country (designatory letters being CA (name of country) e.g. CA (Canada)) A Chartered Certified Accountant must be a member of the Association of Chartered Certified Accountants (designatory letters ACCA or FCCA). A Chartered Management Accountant must be a member of the Chartered Institute of Management Accountants (designatory letters ACMA or FCMA). A Chartered Public Finance Accountant must be a member of the Chartered Institute of Public Finance and Accountancy (designatory letters CPFA). An International Accountant is a member of the Association of International Accountants (designatory letters AIAA or FAIA). An Incorporated Financial Accountant is a member of the Institute of Financial Accountants (designatory letters AFA or FFA). An Associate Professional Accountant is a member of the Institute of Professional Accountants(designatory letters APA-UK or FPA).[3][importance?] A Certified Public Accountant may be a member of the Association of Certified Public Accountants (designatory letters AICPA or FCPA) or its equivalent in another country.
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. 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 undergoing inspections. The ICAEW, ICAS, ICAI, ACCA, AIA and CIPFA are six statutory RQB Qualification Bodies in the UK. A member of one them may also become a Registered Auditor 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 Registered Auditor to perform a company audit. 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). Further restrictions apply to accountants who carry out insolvency work. In addition to the bodies above, technical qualifications are offered by the Association of Accounting Technicians, ACCA and AIA, which are respectively called AAT Technician, CAT (Certified Accounting Technician) and IAT (International Accounting Technician).
[edit] Canada
In Canada, there are three recognized accounting bodies: the Canadian Institute of Chartered Accountants (CA) and the provincial and territorial CA Institutes, the Certified General Accountants Association of Canada (CGA), and the Society of Management Accountants of Canada, also known as the Certified Management Accountants (CMA). CA and CGA were created by Acts of Parliament in 1902 and 1913 respectively and CMA was established in 1920. The CA program is the most focused on public accounting and most candidates obtain auditing experience from public accounting firms, although recent changes allow candidates to obtain their experience requirements in industry at companies that have been accredited for training CAs; the CGA program takes a general approach allowing candidates to focus in their own financial career choices; the CMA program focuses in management accounting, but also provides a general approach to financial accounting and tax. The CA and CMA programs require a candidate to obtain a degree as a program entry requirement. The CGA program requires a degree as an exit requirement prior to certification. Auditing and Public Accounting are regulated by the provinces. In British Columbia, Ontario and Prince Edward Island, CAs and CGAs have equal status regarding public accounting and auditing; In the rest of Canada, CAs, CMAs, and CGAs are considered equivalents pursuant to provincial and territorial legislation. However, in practice, most public accounting and auditing in Canada is performed by CAs. As of 2006, the Chartered Certified Accountant (ACCA or FCCA) is also recognized by the Canadian government as an eligible qualification to audit federal government institutions in Canada. Furthermore, The Canadian branch of ACCA is pursuing recognition for statutory audit purposes in the province of Ontario under the province's Public Accounting Act of 2004.
In New Zealand, there are two local accountancy bodies the New Zealand Institute of Chartered Accountants (NZICA) and the New Zealand Association of Certified Public Accountants (NZACPA) the operating name of New Zealand Association of Accountants Inc (NZAA). To audit public companies an individual must be a member of either the NZICA 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 public practice certificate (with audit qualification) in their country of origin.
[edit] Austria
In Austria the accountancy profession is regulated by the Bilanzbuchhaltungsgesetz 2006 (BibuG - Management Accountancy Law).
[edit] Bangladesh
Main article: Accountancy profession in Bangladesh
[edit] Portugal
In Portugal, there are two accountancy qualifications: the Tcnicos Oficiais de Contas (TOC), responsible for producing accounting and tax information, and the Revisor Oficial de Contas (ROC), more related to auditing practices. The TOC certification is exclusively awarded by the professional organization Ordem dos Tcnicos Oficiais de Contas (OTOC), and the certification to become an auditor is awarded by another professional organization, the Ordem dos Revisores Oficiais de Contas (OROC).[4] In general, accountants or auditors accredited by OTOC or OROC are individuals with university graduation diplomas in business management, economics, mathematics or law who, after further studies, applied for an exam and received the certification to be a TOC or ROC. Any citizen having a polytechnic degree as accounting technician is also entitled to apply for the exam and certification at the OTOC.[5]
in the needs of small-to-mid-size businesses and in financial services to individuals and families. In states where use of the word "accountant is not permitted by non state licensed individuals, the practitioner may use Accredited Business Adviser. Public Accountants. In certain states, state law grants State Public Accountant to practice accountancy and taxation (except for audit). The United States Department of Labor's Bureau of Labor Statistics estimates that there are about one million persons [1] employed as accountants and auditors in the U.S. U.S. tax law grants accountants a limited form of accountant-client privilege.
Comments
This page is to describe more about the term of Accountant and related issues, such as there are several specific pages for other professions including lawyer and teacher in wikipedia, so it is unreasonable to make the cleanup on that page. Objection: I think this page is valuable to reserve rather than cleanup. In case someone deem this page that cannot meet the quality standards of Wikipedia, we just make the content amendments on this page that already is enough. (Talk: Lewislams)
[edit] Lots of
This seems to be mainly about Hong Kong... I don't mind, I'm writing this in Quarry Bay, but others may think that shouldn't the local material be split off? m.e. 08:54, 28 February 2007 (UTC) I agree. For instance, there is already an article British qualified accountants, which hives off most of the UK stuff. Matthew 09:09, 28 February 2007 (UTC) done, see Accountancy in Hong Kong. m.e. 09:32, 8 March 2007 (UTC)
[edit] Formatting
I've run through this page mainly making formatting changes. Only the first word in a heading should normally have a capital letter, items should normally only be hyperlinked the first time they occur, and similarly the article title should only be bolded on the first time of mention (I've left a few bolded in the qualifications list for now though. I've also amalgamated forensic/expert witness sections. Could still do with more clean-up though. Jimfbleak 06:30, 29 July 2007 (UTC)
[edit] Wikilink
I do not know which one but one of the last two wiki links should be removed. They point to the same article. Viz.: Practitioners of accountancy are known as accountants. There are many professional bodies for accountants throughout the world, some of them are legally recognized in their jurisdictions. Such as British qualified accountants including Chartered Certified Accountant (ACCA or FCCA), Chartered Accountant (CA, ACA or FCA) or Chartered Management Accountant (ACMA or FCMA), Canadian qualified accountants such as Chartered Accountants, Certified Management Accountants, Certified General Accountants and Registered Public Accountants (CA, CMA, CGA or RPA)as well as American qualified accountants such as Certified Public Accountant (CPA). Signed, User:Kushal_one (Comment actually made by Preceding unsigned comment added by 66.169.9.118 (talk contribs) 08:58, 11 August 2007)