The Accountant is the name of several films The Accountant 1989 film The Accountant 1989 film The Accountant 1999 film The Accountant 1999 film , winner of the UK Fujifilm Magazine s best feature debut award The Accountant 2000 film The Accountant 2000 film The Accountant 2001 film The Accountant 2001 film , winner of the Academy Award for Live Action Short Film The Accountant short story by R. Shekley 1954 disambig DEFAULTSORT Accountant, The ... more details
cleanup date September 2011 s Infobox Occupation name Accountant image Image Fuggerkontor.jpg 230px caption official names Accountant br qualified accountant br professional accountant br chartered accountant ... average salary Accounting An accountant is a practitioner of accountancy small UK small or accounting ... in Ontario , Canada, national firms employ 4,425 Chartered Accountant s, which is less than 50 ... are Chartered Accountant CA or ACA , Chartered Certified Accountant Association of Chartered Certified Accountants ACCA , Chartered Management Accountant ACMA and International Accountant AAIA . Other qualifications in particular countries include Certified Public Accountant CPA Ireland and CPA Hong Kong , Certified Management Accountant CMA Canada , Certified General Accountant CGA Canada , Certified Practising Accountant CPA Australia and members of the Institute of Public Accountants Australia , and Certified Public Practising Accountant CPPA New Zealand . The Institute of Chartered Accountants ... 47330 5. p.16 ref United Kingdom main British qualified accountants A Chartered Accountant must be a member ... designatory letters being CA name of country e.g. CA Canada A Chartered Certified Accountant must ... . A Chartered Management Accountant must be a member of the Chartered Institute of Management Accountants designatory letters ACMA or FCMA . A Chartered Public Finance Accountant must be a member of the Chartered ... Accountant is a member of the Association of International Accountants designatory letters AIAA or FAIA . An Incorporated Financial Accountant is a member of the Institute of Financial Accountants designatory letters AFA or FFA . An Associate Professional Accountant is a member of the Institute of Professional ... of Professional Accountants ref importance inline date June 2011 A Certified Public Accountant ... Certified Public Accountant Examination . A Public Accountant may be a member of the Institute of Public ... General Accountant the Certified General Accountants Association of Canada CGA , and the Society ... more details
Certified Accountant may refer to Certified Public Accountant , a statutory title of qualified accountants in several countries Chartered Certified Accountant or Certified Accountant, a British qualified accountant designation Certified Practising Accountant , a title used by members of CPA Australia Certified General Accountant , a Canadian qualified accountant designation Certified National Accountant , a Nigerian qualified accountant designation Certified Practising Accountant, an non statutory accountancy accreditation offered by the Institute of Certified Practising Accountants in the United Kingdom disambiguation ar Fr Certified Accountant ... more details
A Tour Accountant is responsible for the financial operations of a large scale concert tour . Normally, a Tour Accountant will report to both the Tour Manager for all matters regarding tour financial operations , and to the Artist Manager Business Manager for overall financial reporting . From a tour perspective, the Tour Accountant will normally handle periodic financial transactions either with Artist Management, or promoter , including per diem draw, wire transfers of both direct Promoter Artist Management and indirect Promoter Tour Accountant Artist Management usually box office receipts collected at settlement by Tour Accountant funds, per diem distribution, hotel settlement, currency exchange international tours , negotiate all local tax issues concerning Artist earnings in each individual local market , and constantly work to clear up any grey areas during the advance, that have the potential to affect show settlement. Although normally, tour members will be paid by either Artist Management Business Management, or accounting firm, the Tour Accountant will act as the conduit between the parties, while the tour is operating. If a tour is not large enough to warrant utilizing a Tour Accountant, the Tour Manager will normally assume his her responsibilities, as listed above. Generally, the only exception to this is if Artist Management travels with tour, and opts to handle the aforementioned. The path to becoming a Tour Accountant usually involves either advancement through the ranks a great deal of experience with a specific Artist, or Artist Management company , or via a more traditional route secondary, post secondary education & degree, followed by employment with either Artist Management company, or specialized Entertainment Accounting company . External links http roadiejobs.ning.com page premium member tour Tour Accountants Mention of tour accountant role in negotiations http livedesignonline.com mag lighting inside tour negotiations DEFAULTSORT Tour Accountant ... more details
The Accountant General or Accountant General was formerly an officer in the England English Court of Chancery who received all moneys lodged in court, deposited them in a bank, and disbursed them. The office was abolished by the Chancery Funds Act of 1872, with the duties transferred to the Paymaster General . See section 97 of the Supreme Court Act 1981 References 1911 Category Legal professions Category Legal history of England Category 1872 disestablishments Category English civil law England law stub Accountant General India He is the head of audit team ml ... more details
The Progressive Accountant is an ad driven online ezine oriented exclusively to the accounting industry. It is run from the Progressive Media Group s main office in Middletown, New Jersey , United States USA and provides news and information in Real time media real time . The Progressive Accountant offers podcasts , libraries of white papers about firm marketing and technological operations, a software demo page for accounting firms, and Continuing Professional Education, or CPE, webinar s. Owner The Progressive Accountant is owned and operated by a business to business B2B publishing group called Progressive Media Group. They manage several similar online publication s including Non Profit Technology News , The Progressive Physician , Bob Scott s Insights , Non Profit Career Fair , and Medical Jobs World . History The Progressive Accountant was founded as an S corporation in 2006. The company officers immediately approached the Editor in Chief of their largest established competitor, Greg LaFollette, CPA of the CPA Technology Advisor, and offered him a position. Lafollette was impressed with The Progressive Accountant s business model of a printless magazine, and believing that printed ... The Tech Gap date 2009 01 14 accessdate 2010 05 22 ref The Progressive Accountant title quickly drew a number of major advertisers like CCH, Thompson Reuters , ADP Payroll, and Accountant s World ... http www.s consult.com 2009 08 18 bob scott named executive editor of the progressive accountant title Bob Scott named Executive Editor of The Progressive Accountant publisher Schulz Consulting, LLC ... http www.theprogressiveaccountant.com The Progressive Accountant http www.pmgb2b.com The Proressive Media Group http itunes.apple.com us podcast the progressive accountant id311788953 The Progressive Accountant iTunes Podcasts http www.nptechnews.com Nonprofit Technology News http www.theprogressivephysician.com The Progressive Physician DEFAULTSORT Progressive Accountant, The Category American ... more details
Infobox magazine title The Accountant image file image size 220px image alt image caption The Accountant logo editor Ozge Ibrahim editor title previous editor staff writer Ana Gyorkos, Nicola Maher frequency Monthly circulation category Accounting magazine company VRL Financial News publisher firstdate 1874 country based language English website http www.theaccountant online.com www.theaccountant online.com issn The Accountant is the oldest accountancy publication in the world . ref name icaewpdf http www.icaew.com index.cfm route 144333 icaew ga Home About us History of accounting Family history Knowledge Guide to Accountancy Ancestors pdf ICAEW History of Accounting , PDF guide to Accounting history from the Institute of Chartered Accountants in England and Wales, p. 4. ref It was initially developed as a journal of accountancy issues in the UK, but has since expanded to cover broad global issues. Today, The Accountant is published monthly and reports on a range of topics, including changes ... , succession planning, tax and auditor Public liability liability . br History The Accountant was established ... of the ICAEW. ref The Accountant was originally published monthly but switched to a weekly publication .... ref Gee & Co published The Accountant until 1980. ref name hoicaew http www.icaew.com index.cfm .... The Accountant published two columns during the First World War , entitled Roll of Honour and News ... articles, analysis, comment and interviews with senior figures in the profession. The Accountant produces ... An inaugural world survey of the accountancy profession was published in the December 2009 edition of The Accountant ... Readership The Accountant is read by professional accounting bodies, university students, Standard ... Library & Information Service holds a complete run of The Accountant. ref name icaew4 http libcat.icaew.co.uk ... id WEBSERVER ICAEW Library holdings , Library holdings for The Accountant from the ICAEW. ref References ... student resources DEFAULTSORT Accountant Category Professional and trade magazines Category ... more details
Unreferenced stub auto yes date December 2009 Orphan date October 2008 The Treasury Accountant is an office with the HM Treasury Treasury of the United Kingdom . It is this office which both manages the finances derived by the Crown Estate lands and makes ultimate policy decisions on behalf of Her Majesty s Government with respect to the Crown Estate lands. See also Civil list Crown land Category HM Treasury UK gov stub ... more details
Wikify date April 2010 Forensic accountants are experienced auditor s, accountant s, and investigators ... training articles 306 forensic accountant title Forensic Accountant MonsterCollege publisher College.monster.com ... Accountants that determine fraud, but instead the court. David Malamed, Forensic Accountant ... It s Called a Pyramid Scheme publisher Journalofaccountancy.com date accessdate 2012 03 10 ref As an accountant ... accountant is required to give testimony which is based upon sufficient facts or data and is the product ... ref When acting as an expert witness in court proceedings in the United Kingdom a forensic accountant ... link date March 2012 ref Personal qualities and skills A good forensic accountant is much more than just a good accountant. Any good accountant will certainly be competent in accountancy matters, will produce ..., and will respect confidentiality. In addition a good forensic accountant has a particular ... procedures. Importantly, a good forensic accountant will be able to look at the evidence before ... but also skills derived from experience in the field. In that way the forensic accountant ... accountant 2007 ref Forensic accounting is the part of the inquiry about to find true reasons of the actual ... Professional CFAPs , Certified Public Accountant s CPAs , Chartered Accountants CAs , Certified Fraud Examiner s CFEs , Certified in Financial Forensics CFFs , Certified Forensic Accountant s Cr.FAs , Investigative & Forensic Accountant s IFAs however, some have other professional certifications. Certified ... and 60,000.00 per year depending on location of the job. With time and experience, a forensic accountant ... accountant in the US is around 74,000.00. A forensic accountant in New York could make up to 102,655.00 while a forensic accountant in Orlando usually only makes 56,071.00. ref cite web url http www.salaryexpert.com index.cfm?useaction browse.forensic accountant salary data details&positionid 103059 ... between the organization and the accountant on what is to be paid if the job is done in a specific amount ... more details
Accounting Chartered Accountants were the first accountant s to form a professional body , initially ... Becoming a Chartered Accountant Why Chartered Accountancy title Why Chartered Accountancy? publisher ... Accountants What is a Chartered Accountant Where do Chartered Accountants work.aspx title Where ... is the Certified Public Accountant CPA . Countries Australia This section is linked from Accountant ... with the right to award the Chartered Accountant designation in Bangladesh. Bermuda The Institute ... to award the Chartered Accountant designation. ref http www.icab.bm Institute of Chartered ... Accountant is CA , with senior members having given exemplary service to the profession being ... is one of the accounting bodies whose members qualify to become US Certified Public Accountant CPAs ... General Accountant CGAs , or anyone who has been granted an accounting licence by the provincial ... Accountant CGAs , and Certified Management Accountants of Canada CMAs may audit public companies ... government passed legislation that would enable CAs, Certified General Accountant CGAs and Certified ... of Chartered Professional Accountant CPA with a related common qualification program. ref cite web ... as an accountant in England without taking a local test but could only describe him herself as Expert Comptable France not Chartered Accountant . Within the EEA, only the UK and Ireland have bodies that issue the Chartered Accountant title. India In India, the profession of chartered accountancy ... under the Chartered Accountants Act of 1949. Since then, the term Chartered Accountant has been used in place of Indian Registered Accountant. Prior to 1949, Restricted State Auditors were registered ... of Chartered Accountant along his name and also use the designatory letters as CA. as prefix to his ... FCA. There is also a mid tier qualification called Associate Chartered Accountant with the designatory ... Institute of Chartered Accountants regulates the CA SA designation Chartered Accountant South ... more details
Infobox television episode Title The Sniffing Accountant Series Seinfeld Image Caption Season 5 Episode 4 Airdate October 7, 1993 Production 504 ref name TV.COM cite web url http www.tv.com seinfeld the sniffing accountant episode 2308 summary.html title The Sniffing Accountant publisher tv.com accessdate 2009 10 15 ref Writer Larry David & Jerry Seinfeld ref name locatetv.com cite web url http www.locatetv.com tv seinfeld season 5 3027997 title Credits publisher locatetv.com accessdate 2009 10 15 ref Director Tom Cherones ref name locatetv.com Guests Christa Miller br John Kapelos br Patrick Cronin actor Patrick Cronin Episode list List of Seinfeld episodes List of Seinfeld episodes Season list Infobox Seinfeld season 5 episode list Prev Next The Sniffing Accountant is the 68th episode of the sitcom ... s accountant being a cocaine user. Jerry, Cosmo Kramer Kramer and Newman Seinfeld Newman set up a sting ... title Seinfeld Season 5 Notes about Nothing The Sniffing Accountant medium DVD publisher Sony Pictures ..., Elaine looks out the window of the cafe and sees Barry Profit John Kapelos , Jerry s accountant. They invite ... color black width 25em max width 40 cellspacing 5 style text align left My accountant, whose name ... Accountant. That was some measure of revenge. style text align left Jerry Seinfeld ref name Inside Look In real life, Jerry Seinfeld s accountant stole money about United States dollar US 50,000 from ... , and adults being Wally Cleaver Wally and Theodore Cleaver The Beaver . He also says that your accountant ... 2009 References Reflist External links Wikiquote Seinfeld The Sniffing Accountant .5B5.4.5D The Sniffing Accountant IMDB episode 0697779 http www.sonypictures.com tv shows seinfeld dvd ?sl browse by season&season 5&tab disc1and2 The Sniffing Accountant on Sony Pictures http www.tv.com seinfeld the sniffing accountant episode 2308 summary.html The Sniffing Accountant at TV.com seinfeld DEFAULTSORT Sniffing Accountant, The Category Seinfeld season 5 episodes Category 1993 television episodes ... more details
The village accountant variously known as patwari , talatti , karnam , adhikari , etc. is an administrative government position found in rural parts of the Indian sub continent. The office and the officeholder are called the patwari in Andhra Pradesh , Karnataka , Bengal , North India and in the Islamic Republic of Pakistan while in Sindh it is called Tapedar . The position is known as the karnam or adhikari in Tamil Nadu , while it is commonly known as the talati in Gujarat and Maharashtra . The position was known as the kulkarni in Maharashtra , but the office of the kulkarni was abolished in 1918 and replaced with that of the talati. Talati Talati is a word in the Gujarati language Gujarati and Marathi language Marathi languages of India. It is used to denote the office of the Talati in rural parts of the Indian states of Gujarat , Maharashtra and Karnataka . The office and its holder are both called Talatis. Bearers of the office have adapted this as their family last name. The duties of a Talati include maintaining crop and land records record of rights of the village, collection of tax revenue, collection of irrigation dues. ref name heredia cite book title A patriot for me a biographical study of Sardar Patel first Susana last Heredia pages 239 year 1972 ref ref name registrar ref name nakane The post of the Talati replaced that of the Kulkarni which no longer exists in Gujarat and Maharashtra. ref name shukla cite book title State and district administration in India last ..., legislation was enacted requiring all villages to maintain an accountant talati as an official agent ..., the Gazetteer of the Bombay Presidency records the duty of the talati as that of a village accountant ... complaints. The talati was appointed when the Kulkarni or Watandar, the hereditary accountant ... kari Units of measurement Some of the key land measurement units used by the village accountant are given ... The Tribune DEFAULTSORT Village Accountant Category Indian family names Category Indian feudalism Category ... more details
An Accredited Business Accountant is a professional designation for accountant s. It requires a test and 3 years work experience . The test is based on knowledge of accounting , tax es, and business law . Category Accountancy qualifications job stub ... more details
Certified Practising Accountant CPA is the title used by members of the CPA Australia accountancy association. Accountants practising in Australia have the choice of becoming members of CPA Australia and hence becoming a Certified Practising Accountant or CPA , joining the Institute of Chartered Accountants of Australia and becoming a Chartered Accountant or CA or the Institute of Public Accountants and becoming a Public Accountant or MIPA International context The designation Certified Practising Accountant also exists as an accounting designation in the United Kingdom , unrelated to the Australian CPA designation. Accountants in the United Kingdom may obtain the Certified Practising Accountant designation through becoming a member of the Institute of Certified Practising Accountants ICPA . The ICPA does not require its members to have achieved or possess any formal post secondary accountancy education at the pre qualification stage. It does however require a prospective member to have relevant accountancy experience. See also CPA Australia Institute of Certified Practising Accountants Chartered Accountant Institute of Chartered Accountants of Australia Institute of Public Accountants accounting stub Category Accountancy qualifications ... more details
Chartered Cost Accountant is a cost accounting or cost control professional designation offered by the American Academy of Financial Management . The CCA is a Graduate Post Nominal GPN that is only available for accountants with an accredited degree, MBA , Certified Public Accountant CPA , Chartered Accountant License, law degree, PhD or specialized executive training. The CCA is the only cost control or accounting credential at this time that has reached acceptance in North and South America as well as Asia, India, and the Middle East. See also Accountant External Board of Standards Links http www.financialanalyst.org AAFM American Academy of Financial Management http www.aafm.us AAFM American Academy of Financial Management Global Board of Standards Category Management accounting Category Accountancy qualifications ... more details
Infobox film name The Accountant image caption director Ray McKinnon actor Ray McKinnon producer Lisa Blount br Walton Goggins writer Ray McKinnon narrator starring Ray McKinnon br Walton Goggins music cinematography Blake B. Jackson editing Joan Sobel distributor released film date 2001 runtime 35 minutes country Film US language English budget The Accountant is a 2001 short film short comedy film directed by Ray McKinnon actor Ray McKinnon . It won an Academy Award at the 74th Academy Awards in 2002 for Academy Award for Live Action Short Film Best Short Subject . ref name NY Times cite web url http movies.nytimes.com movie 300621 The Accountant details title New York Times The Accountant accessdate 2008 05 25 work The New York Times ref The film tells the story of an accountant whose mathematical skills just might save the O Dell family farm. The accountant takes the O Dell brothers on a journey that explores the plight of America s family farms and hidden corporate conspiracies. The film was released on video and DVD on November 3, 2009. ref name videoeta.com cite web url http videoeta.com movie 117488 title The Accountant 2001 accessdate 2009 12 13 work videoeta.com ref Cast Ray McKinnon actor Ray McKinnon as The Accountant Walton Goggins as Tommy O Dell as Walt Goggins Eddie King actor Eddie King as David O Dell Gary Richardson actor Gary Richardson as One armed farmer Nick Sakai as Vanessa s Driver uncredited References reflist External links http www.theaccountantmovie.com Official website Imdb title id 0222675 title The Accountant AcademyAwardBestShort 2001 2020 DEFAULTSORT Accountant, The Category 2001 films Category American comedy films Category English language films Category 2000s short films Category 2000s comedy films Category Live Action Short Film Academy Award winners Category Independent films Short film stub ... more details
A Certified National Accountant is a qualified professional accountant that has met the educational qualification and professional experience requirements for membership of Association of National Accountants of Nigeria ANAN , and has been accepted as a member of the association. The Certified National Accountant is also the title of a quarterly journal of ANAN. ref cite web url http anan.org.ng vol 2 title The Certified National Accountant publisher ANAN accessdate 2011 06 11 ref Accountancy graduates with a B.Sc. and Higher National Diploma from Nigerian Universities and Polytechnics qualify for admission to a three year training program at the Nigerian College of Accountancy , Jos . On successful completion of the examinations they earn the designation of Certified National Accountant CNA and qualify to join ANAN. ref cite web url http www.anan.org.ng test1 index.php?option com content&task view&id 12&Itemid 32 title About ANAN publisher ANAN accessdate 2011 06 11 ref References Reflist Category Accountancy qualifications Category Economy of Nigeria ... more details
ref improve date December 2011 Scots law The Office of the Accountant of Court is a constituent body of the Supreme Courts of Scotland Supreme Courts of Scotland . ref http www.scotcourts.gov.uk docs you and us recruitment SCS 20An 20Introduction.pdf PDF file The Supreme Courts are made up of the Court of Session, the High Court of Justiciary and the Accountant of Court s Office Scottish Court Service , accessed 12 March 2007 ref Based in Edinburgh , the office of Accountant of Court , also known as the Accountant of the Court of Session see Court of Session , was established by the Judicial Factors Act 1849 , and their role was further defined by the Children Scotland Act 1995 . Functions Supervision of legal guardians The Accountant of Court is responsible for ensuring that people appointed by the Courts of Scotland courts as legal guardians manage the Estate law estate s in their charge properly. The Office also provides practical assistance, advice and guidance to people who are appointed as guardians. The Office supervises the actions of three types of guardians, people appointed to manage the financial affairs of a person whom a court has deemed incapable of looking after their own financial welfare estates with disputed dispositions estates which become the property of a Minor law minor the age of legal capacity under Scots law is 16 The Accountant of Court s Office formerly also dealt with guardianship cases in respect of adults with Capacity law incapacity . However, following the passage of the Adults with Incapacity Scotland Act 2000 by the Scottish Parliament , these cases were transferred to the new Office of the Public Guardian , although the handling of pre ... Under the Child Trust Funds Act 2004 the Accountant of Court is authorised to administer Child Trust ... session accountant.asp Office of the Accountant of Court , at the Scottish Court Service website http www.nas.gov.uk guides otherSeries.asp Accountant of Court factories and curatories ... more details
Infobox Company company name Chartered Certified Accountant company logo Image Logo acca.jpg 230px company type British qualified accountants foundation England, UK 1904 company slogan ACCA Accountancy s uncommon denominator location London, England, UK key people industry Accountancy and Finance products revenue operating income net income num employees parent subsid The Association of Authorised Public Accountants Association of Authorised Public Accountants AAPA homepage http www.accaglobal.com www.accaglobal.com Accounting Chartered Certified Accountant designatory letters ACCA or FCCA was historically seen as a British qualified accountants British qualified accountant designation awarded by the Association of Chartered Certified Accountants ACCA . However, although ACCA is UK based, it is a global body for professional accountants with 147,000 qualified members and 424,000 students globally. Support offices centres exist in 83 countries. ref http www.accaglobal.com ref The term Chartered Certified Accountant was introduced in 1996. Prior to that date, Association of Chartered Certified Accountants ACCA members were known as Certified Accountant. It is still permissible for an ACCA member to use this term. Members of ACCA with post qualification experience of more than five years are designated Fellows, and use the designatory letters FCCA in place of ACCA. The term Chartered refers to the Royal Charter granted by Her Majesty Queen Elizabeth II of the United Kingdom . Chartered Certified Accountants work in all fields of business and finance. Some are engaged in public practice work, others work in the private sector and some are employed by government bodies. Since Chartered Certified Accountant is a legally protected term, individuals who describe themselves as such must be members of ACCA. If they carry out public practice engagements, they must comply with additional ... into two parts the fundamental level 9 examinations consisting of F1 Accountant in Business, F2 Management ... more details
distinguish Certified Accountant disambiguation Certified Accountant distinguish Certified Accountant disambiguation Certified Practising Accountant Infobox company company name Certified Public Accountant ... income num employees parent subsid accounting Certified Public Accountant CPA is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant ... states have a lower tier of accountant qualification below that of CPA , usually entitled Public Accountant or Licensed Public Accountant with designatory letters PA or LPA . However the majority of states have closed the designation Public Accountant to new entrants, with only about 10 ... states prohibit the use of the designations Certified Public Accountant or Public Accountant Licensed Public Accountant or the abbreviations CPA or PA LPA by a person who is not certified as a CPA .... Texas additionally prohibits the use of the designations accountant and auditor by a person ... Capital CPA exam Main Uniform Certified Public Accountant Examination In order to become a CPA in the United States, the candidate must sit for and pass the Uniform Certified Public Accountant Examination ... been adopted by 45 states. Work experience under the supervision of a practising accountant is not generally required. The Colorado State Board of Accountancy allows Chartered Certified Accountant s Association of Chartered Certified Accountants ACCA , together with Chartered Accountant s from eligible ... be fulfilled as part of the eligibility criteria to sit for the Uniform Certified Public Accountant Examination Uniform CPA and the Examination component is the Uniform Certified Public Accountant Examination ... s requirement to appear for the Uniform Certified Public Accountant Examination Uniform CPA The majority ... certified by a Chartered Accountant as well Ethics Over 40 of the state boards now require applicants ... vary by state but the courses range from 2 8 hours. Inter state practice An accountant is required ... more details
This article is a part of Wikipedia WikiProject Aircraft . Please see Wikipedia WikiProject Aircraft page content for recommended layout. Infobox Aircraft Begin name ATL 90 Accountant image File ATL Accountant Farnborough 09.57.jpg caption The Aviation Traders Accountant at the September 1957 Farnborough SBAC Show Infobox Aircraft Type type Medium range Airliner manufacturer Aviation Traders designer first flight 9 July 1957 introduced retired 1958 in aviation 1958 produced number built 1 status Scrapped unit cost primary user more users developed from variants with their own articles The Aviation Traders ATL 90 Accountant was a 1950s United Kingdom British twin engined 28 passenger turboprop airliner built at Southend Airport England by Aviation Traders , a member of the airline and aircraft engineering group controlled by Freddie Laker . History The ATL 90 Accountant was a turboprop airliner designed as a replacement for the Douglas DC 3 . It was powered by two Rolls Royce Dart turboprops and first flew from Southend on the 9 July 1957. The only Accountant, initially flown using the identity G 41 1, but quickly registered G ATEL, was displayed at the Farnborough Airshow in September 1957 but did not attract much interest. The aircraft last flew on the 10 January 1958 and development was abandoned. The aircraft was scrapped in February 1960 in aviation 1960 . Specifications Accountant I aircraft specifications if you do not understand how to use this template, please ask at Wikipedia talk WikiProject Aircraft please answer the following questions plane or copter? plane jet or prop? prop Now, fill out the specs. Please include units where appropriate main comes first, alt in parentheses . If an item doesn t apply, like capacity, leave it blank. For additional lines, end your alt units with li and start a new, fully formatted line with li crew 2 length main 62 ft 1 in length alt 18.93 m span main 82 ft 6in span alt 25.15 m height main 25 ft 3 in height alt 7.70 m are ... more details
Kenneth Le Mesurier Carter 21 June 1906 1968 was a Canadian chartered accountant. He is best known for his work as chair of the Royal Commission on Taxation conducted in the 1960s, known as the Carter Commission . ref name Canadian Who s Who cite book author1 A.L. Tunnell title Canadian Who s Who Volume X from 1964 1966, Toronto, Canada year 1966 publisher Trans Canada Press ref Biography Carter was born in Montreal, Quebec on 21 June 1906. He studied in commerce at McGill University , graduating in 1925. He obtained his degree as a chartered accountant at the same school in 1928. He married Marshall Murdoch, great great granddaughter of John Marshall , Chief Justice of the United States . He would become a partner and rise to influence at McDonald, Currie & Co., a leading Toronto based accountancy firm which would later join the Canadian branch of PwC , in 1935. He would serve on the boards of various organizations, including as chairman of the board of governors of the Canadian Tax Foundation . His most important work was as the chairman of the Royal Commission which set to investigate the taxation system of Canada. Its normative framework and recommendations for reform would govern how Canadian tax practitioners and academics would see the development of their field. He would pass away shortly after finishing work on the Report. References Reflist External links http www.thecanadianencyclopedia.com articles royal commission on taxation Royal Commission on Taxation from the Canadian Encyclopedia Persondata NAME Carter, Kenneth ALTERNATIVE NAMES SHORT DESCRIPTION Accountant DATE OF BIRTH 21 June 1906 PLACE OF BIRTH Montreal, Canada DATE OF DEATH 1968 PLACE OF DEATH DEFAULTSORT Carter, Kenneth Category 1906 births Category Canadian accountants Category Canadian Anglicans Category People from Montreal Category 1968 deaths ... more details
Multiple issues orphan May 2011 unreferenced March 2011 wikify March 2011 The Registered Professional Accountant RPA is a Canada Canadian accounting designation granted by the Society of Professional Accountants of Canada SPAC . The designation requires passing a set of four exams including Taxation , Accounting, Finance and Auditing and a completion of University or College courses set by the Society. Direct admission as a RPA into the society is also offered to those holding recognized accounting designations including the CMA, CGA, CA and CPA. The RPA qualifies to act as a Canadian passport guarantor and is recognized for admission as an associate member to the Institute of Certified Management Accountants of Australia . RPAs are also eligible to write the Forensic Certified Public Accountant exam offered by the Forensic CPA Society in the state of Washington state Washington United States USA . The RPA designation is recognized by the Ontario Civil service, Ministry of Education and Training Ontario and Management Board of Cabinet of Ontario for employment purposes. The RPA designation is not as well known as the CGA, CMA and CA designations in Canada due to its limited amount of members. However, SPAC is currently under negotiations with other small accounting associations in Canada for a possible merger that can help to increase numbers and market acceptability. Category Accounting in Canada ... more details
multiple issues cleanup June 2011 primarysources June 2011 refimprove June 2011 Chartered Global Management Accountant CGMA is a professional management accounting designation issued beginning in January 2012 ref http www.journalofaccountancy.com Web 20114676.htm ref . Chartered Global Management Accountant CGMA , the new proprietary designation for management accountants, is powered by two of the world s most respected accounting bodies, and advances the global discipline of management accounting. The CGMA demonstrates management accounting expertise, determination and commitment to achieving sustainable business success. The issuing body is a joint venture owned by the American Institute of Certified Public Accountants AICPA and the Chartered Institute of Management Accountants CIMA . The designation is availble to all members of CIMA and to AICPA voting members with management accounting experience who commit to a program of continuing professional education. ref http www.aicpa.org press pressreleases 2011 pages aicpaandcimaagreetonewcgmadesignation.aspx AICPA and CIMA Agree to Offer New CGMA Designation ref Beginning in 2015, AICPA voting members who seek to obtain the CGMA credential will have to pass a new examination. References reflist External links http www.cgma.org CGMA Website Category Accountancy qualifications ... more details
Accountant client privilege is a confidentiality privilege , or more precisely, a group of privileges, available in American federal and state law. Accountant client privileges may be classified in two categories evidentiary privileges and non evidentiary privileges. An evidentiary privilege is one that may as a general rule be successfully asserted in a court of law. A non evidentiary privilege is A one that may not be maintained in a court of law, or B one which is, according to the terms of the statute granting the privilege, not applicable in the face of an order from the court compelling disclosure of the communication for which the privilege is claimed. The evidentiary and non evidentiary versions of the accountant client privilege are, as a general rule, creations of Federal or state statute . Under English common law , on which American law is based, there was generally no accountant client privilege. In the United Kingdom in particular the Proceeds of Crime Act 2002 actually requires accountants and solicitors, insolvency practitioners, etc. who suspect their clients of tax evasion to report them to the authorities without telling the clients they have done so, subject to a maximum punishment of 14 years in jail. This affects even accountants who uncover a possibly inadvertent claim for expenses. ref cite web last Dolan first Liz title Solicitors must shop suspected tax ... quote if a client subsequently informs an accountant that he has wrongly claimed expenses, the accountant is required to report this fact to the authorities in secret. ref Non evidentiary accountant client privileges Some states have enacted a non evidentiary accountant client privilege. For example, Texas has a privilege rule that requires that a certified public accountant CPA not voluntarily ... unless the accountant qualifies as an enrolled agent, etc. . The FATP privilege might not apply ... be treated as confidential by both the accountant and the client to be covered by the privilege. If the communication ... more details
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