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  1. The National Society of Public Accountants ( NSPA ), later shortened to National Society of Accountants ( NSA ), is a professional association for tax and accounting professionals; NSA and its state affiliates represent more than 30,000 independent practitioners who provide accounting, tax, auditing, financial and estate planning, and ...

  2. The International Federation of Accountants ( IFAC) is the global advocacy organization for the accountancy profession; mainly for the financial accounting and auditing professions. Founded in 1977, IFAC has more than 175 members and associates in more than 130 countries and jurisdictions, representing more than 3 million accountants employed ...

    • October 7, 1977; 44 years ago
    • New York City, United States
  3. en.wikipedia.org › wiki › AccountingAccounting - Wikipedia

    • History
    • Etymology
    • Topics
    • Organizations
    • Education, Training and Qualifications
    • Research
    • Scandals
    • Fraud and Error
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    Accounting is thousands of years old and can be traced to ancient civilizations. The early development of accounting dates back to ancient Mesopotamia, and is closely related to developments in writing, counting and money; there is also evidence of early forms of bookkeeping in ancient Iran, and early auditing systems by the ancient Egyptians and B...

    Both the words accounting and accountancy were in use in Great Britain by the mid-1800s, and are derived from the words accompting and accountantship used in the 18th century. In Middle English (used roughly between the 12th and the late 15th century) the verb "to account" had the form accounten, which was derived from the Old French word aconter, ...

    Accounting has several subfields or subject areas, including financial accounting, management accounting, auditing, taxation and accounting information systems.

    Professional bodies

    Professional accounting bodies include the American Institute of Certified Public Accountants (AICPA) and the other 179 members of the International Federation of Accountants (IFAC), including Institute of Chartered Accountants of Scotland (ICAS), Institute of Chartered Accountants of Pakistan (ICAP), CPA Australia, Institute of Chartered Accountants of India, Association of Chartered Certified Accountants (ACCA) and Institute of Chartered Accountants in England and Wales (ICAEW). Some countr...

    Firms

    Depending on its size, a company may be legally required to have their financial statements audited by a qualified auditor, and audits are usually carried out by accounting firms. Accounting firms grew in the United States and Europe in the late nineteenth and early twentieth century, and through several mergers there were large international accounting firms by the mid-twentieth century. Further large mergers in the late twentieth century led to the dominance of the auditing market by the "B...

    Standard-setters

    Generally accepted accounting principles (GAAP) are accounting standards issued by national regulatory bodies. In addition, the International Accounting Standards Board (IASB) issues the International Financial Reporting Standards (IFRS) implemented by 147 countries. Standards for international audit and assurance, ethics, education, and public sector accounting are all set by independent standard settings boards supported by IFAC. The International Auditing and Assurance Standards Board sets...

    Degrees

    At least a bachelor's degree in accounting or a related field is required for most accountant and auditor job positions, and some employers prefer applicants with a master's degree. A degree in accounting may also be required for, or may be used to fulfill the requirements for, membership to professional accounting bodies. For example, the education during an accounting degree can be used to fulfill the American Institute of CPA's (AICPA) 150 semester hour requirement, and associate membershi...

    Professional qualifications

    Professional accounting qualifications include the Chartered Accountant designations and other qualifications including certificates and diplomas. In Scotland, chartered accountants of ICAS undergo Continuous Professional Development and abide by the ICAS code of ethics. In England and Wales, chartered accountants of the ICAEW undergo annual training, and are bound by the ICAEW's code of ethicsand subject to its disciplinary procedures. In the United States, the requirements for joining the A...

    Accounting research is research in the effects of economic events on the process of accounting, the effects of reported information on economic events, and the roles of accounting in organizations and society. It encompasses a broad range of research areas including financial accounting, management accounting, auditing and taxation. Accounting rese...

    The year 2001 witnessed a series of financial information frauds involving Enron, auditing firm Arthur Andersen, the telecommunications company WorldCom, Qwest and Sunbeam, among other well-known corporations. These problems highlighted the need to review the effectiveness of accounting standards, auditing regulations and corporate governanceprinci...

    Accounting fraudis an intentional misstatement or omission in the accounting records by management or employees which involves the use of deception. It is a criminal act and a breach of civil tort. It may involve collusion with third parties. An accounting error is an unintentional misstatement or omission in the accounting records, for example mis...

  4. 295,000 (2021) [5] Website. www .pwc .com. PricewaterhouseCoopers is an international professional services brand of firms, operating as partnerships under the PwC brand. It is the second-largest professional services network in the world [6] and is considered one of the Big Four accounting firms, along with Deloitte, EY and KPMG. [7]

  5. Master Journeys. Pokémon Ultimate Journeys: The Series is the twenty-fifth and current season of the Pokémon animated series, and the third and final season of Pokémon Journeys: The Series, known in Japan as Pocket Monsters (ポケットモンスター, Poketto Monsutā). The season premiered in Japan on TV Tokyo on December 17, 2021, and in ...

  6. Venues The matches of the 2022 AFL finals series will be contested at four venues around the country. The Melbourne Cricket Ground hosts finals for the first year since 2019 after the 2020 and 2021 finals series were played interstate due to the COVID-19 pandemic and will host six finals: both qualifying finals, both semi-finals, the first preliminary final and the 2022 AFL Grand Final.

  7. Background At the ISU Congress held in Phuket, Thailand in June 2022, members of the ISU Council accepted a proposal to gradually increase the minimum age limit for senior competition to 17 years old beginning from the 2024–25 season; to avoid forcing skaters who had already competed in the senior category to return to juniors, the age limit remained unchanged during the 2022–23 season ...