Description
This international guide aims to present up-to-date, factual data on professional accounting throughout the world. It contains the certification requirements, responsibilities and activities of professional accountants, and information on accounting organisations and periodicals in over 100 countries. With current emphasis on globalisation by many industrial and service organisations, accounting firms and universities, the author has provided a resource for all those who participate in or who are interested in learning about globalisation. Based on responses to his worldwide survey and other sources of information, the author presents material on reciprocity for professional accountants (the present state-of-the-art status of such policies); certification requirements for various levels or categories of professional accountants in different countries; primary functions of the professional accountants and the types of documents reviewed by them in various countries; current requirements for continuous education; names and addresses of organisations which control or supervise the accounting program in each country; and ethical standards for professional accountants. The guide aims to provides comprehensive information for consultants and executives involved, directly or indirectly, in globalisation. It could be used as supplementary reading in college-level international accounting and business courses.
