Help control costs through cost accounting. Assist in identifying and managing risks. Advise on suitable business structures. Perform business or business unit valuations. Advise on relevant regulations — Human Resource, safety and environmental. Provide strategic Human Resource advice. Advise family businesses on financial and succession planning. Provide taxation services. Perform Independent Reviews. Who is a Professional Accountant? Professionals A Professional accountant in a specified field is a candidate who has or has acquired the qualifications specified by the respective professional accounting body for being recognised as a professional in that field.
Acquiring qualifications Acquiring the qualifications generally involves completing a course of study, getting through examinations at the end of the course, undergoing one or more kinds of practical training. To become a chartered accountant, a candidate has to take up the chartered accountancy course, appear at and get through the chartered accountancy examinations at various levels, undergo practical training, computer training and management training.
Upon completing all these a candidate would be eligible to become a chartered accountant a professional accountant in field of chartered accountancy. Exemptions Candidates with certain specified qualifications may be exempt from one or more such requirements. A company secretary intending to become a cost accountant would be exempt from appearing in few papers of the cost accountancy course that has to be taken up by candidates intending to become cost accountants.
In reviewing the definition IAESB members suggested that the following issues required further consideration: Identify what are the implications of IESs on those who are not a part of IFAC member bodies; Recognize that professional accountants must successfully pass professional examinations to practice; Include the perspective of the preparers of financial information and those that provide assurance services; Review the definition to determine if it captures elements of professionalism and that the profession is self-regulating; Determine whether the definition applies to those that are on leave; Determine whether Accounting Technicians are recognized within the definition; and Identify what are the implications of the definition on the other PIACs.
In addition IAESB provided editorial suggestions on the definition and explanatory guidance section for further consideration. The IAESB requested that a task force be formed to continue work on the definition and that a revised definition be prepared for discussion by the Board at its June meeting. Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use.
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