| Accountancy begins at the secondary school level, | | | | performance of the business rather than financial |
| for students making progress towards their | | | | reporting. |
| GCSEs. At this stage students are provided with | | | | Government service Accountants. Here the |
| a full grounding in basic accountancy principles, | | | | accountant is an employee of the government. In |
| which will remain useful to them throughout their | | | | government service, reporting and financial control |
| lives. Beyond this level, most universities offer an | | | | is usually guided by delivery standards and quality |
| undergraduate degree in accountancy, and some | | | | that are appropriate for measuring the |
| even offer a postgraduate education in | | | | performance of a government institution. These |
| accountancy. Beyond the graduate degree level, | | | | standards must differ from the standards applied |
| the student continuing on the university path via | | | | to profit making organizations. |
| postgraduate education would be tending towards | | | | Accountancy standards around the world are |
| an academic rather than professional career in | | | | enforced by a number of professional associations |
| accountancy. Accountants who wish to pursue a | | | | such as, the ACCA, ICAEW , CIMA, CIPFA, ICAS |
| professional rather than academic career would do | | | | and many more. These associations observe their |
| well to take one of the ACCA courses available, | | | | members throughout their professional working |
| pursue the professional ACCA accountancy | | | | lives and carryout qualifying exams for them. In |
| qualification, and attain membership of one of the | | | | the UK, the term "qualified accountant" generally |
| top certifying accountancy associations in the | | | | refers to an accountant who has attained full |
| world. | | | | membership of one of these accounting bodies. |
| Accountancy professionals are required in | | | | Aspiring student accountants should be aware of, |
| absolutely every industry and by virtually any | | | | and realize that, the accountancy profession is |
| human organization. It's useful to divide this broad | | | | constantly evolving. Also it is important to know |
| expanse of possibilities into three main categories. | | | | that this article gives a very general overview of |
| Accountants in public practice. Accountants | | | | the routes into the profession and a general |
| employed in firms of accountants, provide | | | | overview of the nature of the profession. |
| services to clients from every sector. | | | | Of all the accountancy bodies globally the ACCA is |
| Accountants in public practice have to remain | | | | proving to be the most popular and is currently |
| independent from their clients. Statutory audit | | | | growing the fastest. There are a number of |
| services can generally only be provided by | | | | ACCA courses available around the world for |
| accountants in public practice. | | | | prospective students. You can find out more |
| Accountants in industry, working for companies or | | | | about the ACCA qualification at their website and |
| non-incorporated businesses as employees or | | | | more on possible courses for you online too. If |
| business principals. Professional independence | | | | you are considering doing an accountancy |
| would be impractical in these circumstances and | | | | qualification the ACCA would be a great place to |
| the focus of the accountant here is the | | | | start. |