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.
The International Accounting Standards Committee (IASC) was founded in June 1973 in London at the initiative of Sir Henry Benson,former president of the Institute of Chartered Accountants in England and Wales. The IASC was created by national accountancy bodies from a number of countries with a view to harmonizing the international diversity of company reporting practices. Between its founding in 1973 and its dissolution in 2001,it developed a set of International Accounting Standards (IAS) that gradually acquired a degree of acceptance in countries around the world. Although the IASC came to include some organizations representing preparers and users of financial statements,it largely remained an initiative of the accountancy profession. On 1 April 2001,it was replaced by the International Accounting Standards Board (IASB),an independent standard-setting body. The IASB adopted the extant corpus of IAS which it continued to develop as International Financial Reporting Standards.
Chartered accountants were the first accountants to form a professional accounting body,initially established in Scotland in 1854. The Edinburgh Society of Accountants (1854),the Glasgow Institute of Accountants and Actuaries (1854) and the Aberdeen Society of Accountants (1867) were each granted a royal charter almost from their inception. The title is an internationally recognised professional designation;the certified public accountant designation is generally equivalent to it. Women were able to become chartered accountants only following the Sex Disqualification (Removal) Act 1919 after which,in 1920,Mary Harris Smith was recognised by the Institute of Chartered Accountants in England and Wales and became the first woman chartered accountant in the world.
Philippe Séguin was a French political figure who was President of the National Assembly from 1993 to 1997 and President of the Cour des Comptes of France from 2004 to 2010.
The Cour des Comptes is France's supreme audit institution,under French law an administrative court. As such,it is independent from the legislative and executive branches of the French Government. However,the 1946 and 1958 French constitutions made it the Court's duty to assist the Cabinet and Parliament in regulating government spending. The Court thus combines functions of a court of exchequer,comptroller general's office,and auditor general's office in common-law countries. It is also a Grand Corps of the French State and mainly recruits among the best-ranked students graduating from the Ecole nationale d'administration.
France's independent court system enjoys special statutory protection from the executive branch. Procedures for the appointment,promotion,and removal of judges vary depending on whether it is for the ordinary or the administrative stream. Judicial appointments in the judicial stream must be approved by a special panel,the High Council of the Judiciary. Once appointed,career judges serve for life and cannot be removed without specific disciplinary proceedings conducted before the council with due process.
Founded in 1904,the Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (ACCA). It is the fourth-largest professional accounting body in the world,with 252,500 members and 526,000 future 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 346 Approved Learning Partners (ALP) and more than 7,600 Approved Employers worldwide,who provide employee development.
The Institute of Chartered Accountants of India,abbreviated as ICAI,is India's largest professional accounting body under the administrative control of Ministry of Corporate Affairs,Government of India. It was established on 1 July 1949 as a statutory body under the Chartered Accountants Act,1949 enacted by the Parliament for promotion,development and regulation of the profession of Chartered Accountancy in India.
Jean-Pierre Audy is a French politician and a Member of the European Parliament for France. He is a member of the Union for a Popular Movement (UMP),which is part of the European People's Party. He is a member of the Committee on International Trade and the Delegation for relations with the Maghreb countries and the Arab Maghreb Union.
Chartered Accountants Ireland was established by Royal Charter on 14 May 1888,and is Ireland's largest accountancy body. According to its website,it represents over 30,000 members globally.
The Institute of Chartered Accountants of Pakistan is a professional accountancy body in Pakistan. It has over 10,096 members working locally and globally. The institute was established on July 1,1961 to regulate the profession of accountancy in Pakistan. It is a statutory autonomous body established under the Chartered Accountants Ordinance,1961. With the significant growth in the profession,the CA Ordinance and By-Laws were revised in 1983.
Bruno Racine is a French civil servant and writer.
Under the French monarchy,the Courts of Accounts were sovereign courts specialising in financial affairs. The Court of Accounts in Paris was the oldest and the forerunner of today's French Court of Audit. They oversaw public spending,handled finances,protected crown estates,audited the accounts of crown officials,and adjudicated any related matters of law.
The International Organization of Supreme Audit Institutions (INTOSAI) is an intergovernmental organization whose members are supreme audit institutions. Nearly every supreme audit institution in the world is a member of INTOSAI. Depending on the type of system used in their home country,the members of INTOSAI may be variously titled the Chief Financial Controller,the Office of the Comptroller General,the Office of the Auditor General,the Court of Accounts,or the Board of Audit.
Geneviève Gaillard,is a French politician,a member of the French Socialist Party,and former Mayor of Niort. Gaillard's initial career was as a veterinarian. She was the Socialist Party Deputy for Deux-Sèvres's 1st constituency from 1997 to 2017.
A supreme audit institution is an independent national-level institution which conducts audits of government activities. Most supreme audit institutions are established in their country's constitution,and their mandate is further refined in national legislation. Supreme audit institutions play an important role in providing oversight and accountability in a country by monitoring the use of public funds and reviewing the quality and accuracy of government financial reporting. They also contribute to anti-corruption efforts. Depending on the country,a supreme audit institution may be called a court of audit,auditor-general or the board of audit. Nearly every supreme audit institution in the world is a member of the International Organization of Supreme Audit Institutions,which works to establish and disseminate international standards and good practices.
CPA Ireland,formerly the Institute of Certified Public Accountants in Ireland,is one of the main Irish accountancy bodies,with 5,000 members and students.
The 3rd constituency of Deux-Sèvres is a French legislative constituency in the Deux-Sèvres département. Like the other 576 French constituencies,it elects one MP using a two round electoral system.
Jacques Potdevin,born 14 September 1949) is a French chartered accountant and statutory auditor. He is actively involved in numerous professional accounting organizations in both France and internationally.
