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Chartered accountants were the first accou … 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. Chartered accountants work in all fields of business and finance, including auditing, taxation, financial and general management. Some are engaged in public practice work, others work in the private sector and some are employed by government bodies. Chartered accountants' institutes require members to undertake a minimum level of continuing professional development to stay professionally competitive.They facilitate special interest groups (for instance, entertainment and media, or insolvency and restructuring) which lead in their fields. They provide support to members by offering advisory services, technical helplines and technical libraries. They also offer opportunities for professional networking, career and business development. Chartered Accountants Worldwide comprises 15 institutes with over 1.8 million Chartered Accountants and students in 190 countries.Accountants and students in 190 countries.
, المحاسبون القانونيون هم المحاسبون الأوائل … المحاسبون القانونيون هم المحاسبون الأوائل الذين شكلوا هيئة محاسبية مهنية، تأسست في البداية في اسكتلندا عام 1854. مُنحت كل من جمعية إدنبرة للمحاسبين (1854) ومعهد غلاسكو للمحاسبين وخبراء التأمين (1854) وجمعية المحاسبين في أبردين (1867) ميثاقاً ملكياً تقريباً منذ بدايتها. العنوان هو لقب مهني معترف به دوليّاً، يقابله بشكل عام لقب المحاسب العام المعتمد. لم تتمكن النساء من أن تصبحن محاسبات قانونيات إلا بعد قانون (إقصاء) استبعاد الجنس عام 1919، وبعد ذلك في عام 1920 اعترِف بماري هاريس سميث من قبل معهد المحاسبين القانونيين في إنجلترا وويلز وأصبحت أول امرأة محاسبة قانونية في العالم. يعمل المحاسبون القانونيون في جميع مجالات الأعمال والتمويل، بما في ذلك مراجعة الحسابات والضرائب والإدارة المالية والعامة. ويشارك البعض في أعمال الأشغال العامة والبعض الآخر يعمل في القطاع الخاص وابعض آخر يعمل لدى الهيئات الحكومية. تتطلب معاهد المحاسبين القانونيين من الأعضاء الالتزام بمستوى أدنى من التطوير المهني المستمر للبقاء في المنافسة المهنية. يسهلون مجموعات المصالح الخاصة (على سبيل المثال: الترفيه والإعلام أو الإفلاس وإعادة الهيكلة) التي تدخل مجالاتهم. يوفرون الدعم للأعضاء من خلال تقديم الخدمات الاستشارية وخطوط المساعدة التقنية والمكتبات الفنية. ويؤمنون فرصاً للتواصل المحترف والمهني وتطوير الأعمال.اً للتواصل المحترف والمهني وتطوير الأعمال.
, Een registeraccountant (RA) is in Nederlan … Een registeraccountant (RA) is in Nederland een accountant die als zodanig staat ingeschreven in het accountantsregister van de Koninklijke Nederlandse Beroepsorganisatie van Accountants (NBA). Deze inschrijving geeft de registeraccountant de wettelijke bevoegdheid om een verklaring (controleverklaring) af te geven over de getrouwheid van een jaarrekening. In Nederland is registeraccountant een beschermd beroep. De RA-titel is een beroepsaanduiding en wordt niet vóór de naam van de persoon geschreven, maar erachter. De registeraccountant is vergelijkbaar met de bedrijfsrevisor in België. Zie ook Accountant-administratieconsulent Zie ook Accountant-administratieconsulent
, Un expert-comptable est un professionnel d … Un expert-comptable est un professionnel de la comptabilité, exerçant le plus souvent son activité sous la forme de profession libérale. L'expert-comptable est un professionnel de la comptabilité, chargé de tenir les comptes des entreprises civiles et commerciales ainsi que d'organisations à but non lucratif. Il tient, contrôle, surveille, redresse la comptabilité des entreprises et entités juridiques auxquelles il n’est pas lié par un contrat de travail. Il établit les bilans et comptes de résultats des entreprises, artisans, établissements, agriculteurs, etc. Il conseille et accompagne ses clients dans toutes les phases de leur évolution. dans toutes les phases de leur évolution.
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المحاسبون القانونيون هم المحاسبون الأوائل … المحاسبون القانونيون هم المحاسبون الأوائل الذين شكلوا هيئة محاسبية مهنية، تأسست في البداية في اسكتلندا عام 1854. مُنحت كل من جمعية إدنبرة للمحاسبين (1854) ومعهد غلاسكو للمحاسبين وخبراء التأمين (1854) وجمعية المحاسبين في أبردين (1867) ميثاقاً ملكياً تقريباً منذ بدايتها. العنوان هو لقب مهني معترف به دوليّاً، يقابله بشكل عام لقب المحاسب العام المعتمد. لم تتمكن النساء من أن تصبحن محاسبات قانونيات إلا بعد قانون (إقصاء) استبعاد الجنس عام 1919، وبعد ذلك في عام 1920 اعترِف بماري هاريس سميث من قبل معهد المحاسبين القانونيين في إنجلترا وويلز وأصبحت أول امرأة محاسبة قانونية في العالم.وأصبحت أول امرأة محاسبة قانونية في العالم.
, Chartered accountants were the first accou … 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.t woman chartered accountant in the world.
, Un expert-comptable est un professionnel d … Un expert-comptable est un professionnel de la comptabilité, exerçant le plus souvent son activité sous la forme de profession libérale. L'expert-comptable est un professionnel de la comptabilité, chargé de tenir les comptes des entreprises civiles et commerciales ainsi que d'organisations à but non lucratif. Il tient, contrôle, surveille, redresse la comptabilité des entreprises et entités juridiques auxquelles il n’est pas lié par un contrat de travail. Il établit les bilans et comptes de résultats des entreprises, artisans, établissements, agriculteurs, etc. Il conseille et accompagne ses clients dans toutes les phases de leur évolution. dans toutes les phases de leur évolution.
, Een registeraccountant (RA) is in Nederlan … Een registeraccountant (RA) is in Nederland een accountant die als zodanig staat ingeschreven in het accountantsregister van de Koninklijke Nederlandse Beroepsorganisatie van Accountants (NBA). Deze inschrijving geeft de registeraccountant de wettelijke bevoegdheid om een verklaring (controleverklaring) af te geven over de getrouwheid van een jaarrekening. In Nederland is registeraccountant een beschermd beroep. De RA-titel is een beroepsaanduiding en wordt niet vóór de naam van de persoon geschreven, maar erachter. De registeraccountant is vergelijkbaar met de bedrijfsrevisor in België.lijkbaar met de bedrijfsrevisor in België.
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, محاسب قانوني
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