An accountant is a practitioner of accounting or accountancy, the measurement, disclosure or provision of assurance about financial information that helps managers, tax authorities and others make decisions about allocating resource. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant; such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, may be held liable for professional misconduct. Non-qualified accountants may be employed by a qualified accountant, or may work independently without statutory privileges and obligations. Cahan & Sun used archival study to find out that accountants’ personal characteristics may exert a significant impact during the audit process and further influence audit fees and audit quality; the Big Four auditors are the largest employers of accountants worldwide.
However, most accountants are employed in commerce and the public sector. In the Commonwealth of Nations, which include the United Kingdom, Australia, New Zealand, Hong Kong pre-1997, several other states recognised accounting qualifications are Chartered Certified Accountant, Chartered Accountant, Chartered Management Accountant and International Accountant. Other qualifications in particular countries include Certified Public Accountant, Chartered Professional Accountant, Certified Management Accountant, Certified Practising Accountant and members of the Institute of Public Accountants, Certified Public Practising Accountant; the Institute of Chartered Accountants of Scotland received its Royal Charter in 1854 and is the world's first professional body of accountants. A Chartered Accountant must be a member of one of the following: the Institute of Chartered Accountants in England and Wales the Institute of Chartered Accountants of Scotland Chartered Accountants Ireland a recognised equivalent body from another Commonwealth country A Chartered Certified Accountant must be a member of the Association of Chartered Certified Accountants.
A Chartered Management Accountant must be a member of the Chartered Institute of Management Accountants. A Chartered Public Finance Accountant must be a member of the Chartered Institute of Public Finance and Accountancy. An International Accountant is a member of the Association of International Accountants. An Incorporated Financial Accountant is a member of the Institute of Financial Accountants. A Certified Public Accountant may be a member of the American Institute of Certified Public Accountants or its equivalent in another country, is designated as such after passing the Uniform Certified Public Accountant Examination. A Public Accountant may be a member of the Institute of Public Accountants. Registered Qualified Accountant may be a member of Accountants Institute, based in SloveniaExcepting the Association of Certified Public Accountants, each of the above bodies admits members only after passing examinations and undergoing a period of relevant work experience. Once admitted, members are expected to comply with ethical guidelines and gain appropriate professional experience.
Chartered, Chartered Certified, Chartered Public Finance, International Accountants engaging in practice must gain a "practising certificate" by meeting further requirements such as purchasing adequate insurance and undergoing inspections. The ICAEW, ICAS, ICAI, ACCA and AAPA are five Recognised Supervisory Bodies in the UK. A member of one of them may become a Statutory Auditor in accordance with the Companies Act, providing they can demonstrate the necessary professional ability in that area and submit to regular inspection, it is illegal for any individual or firm, not a Statutory Auditor to perform a company audit. The ICAEW, ICAS, ICAI, ACCA, AIA and CIPFA are six recognised qualifying bodies statutory in the UK. A member of one of them may become a Statutory Auditor in accordance with the Companies Act, providing they are a member of one of the five Recognised Supervisory Bodies RSB mentioned above. All six RQBs are listed under EU mutual recognition directives to practise in 27 EU member states and individually entered into agreement with the Hong Kong Institute of Certified Public Accountants.
Further restrictions apply to accountants. In addition to the bodies above, technical qualifications are offered by the Association of Accounting Technicians, ACCA and AIA, which are called AAT Technician, CAT and IAT. In Australia, there are three recognised local professional accounting bodies which all enjoy the same recognition and can be considered as "qualified accountant": the Institute of Public Accountants, CPA Australia and the Chartered Accountants Australia and New Zealand. Other international bodies such as ACCA and Institute of Chartere
Eric Eve is an author, interactive fiction writer, New Testament scholar at Harris Manchester College in Oxford. He is known in the interactive fiction community for his writings on TADS 3, including three tutorial/reference books and several articles for Brass Lantern, a site that hosts articles about and reviews of interactive fiction, he has authored eleven interactive fiction games, several of which have won awards at various competitions. In the academic field, Eric Eve has written two books relating to the New Testament, The Healer from Nazareth: Jesus' Miracles in Historical Context and The Jewish Context of Jesus' Miracles. Eric Eve's contributions to interactive fiction include The Elysium Enigma, his writings on TADS 3 are some of the only tutorials available for that language, he has written a significant comparison of TADS 3 and Inform 7, the two most popular languages for writing interactive fiction. Eve, Eric; the Jewish context of Jesus' miracles. The Library of New Testament Studies.
231. London: Sheffield Academic Press. ISBN 9780567224439. OCLC 741691497. ———. Life after death in the New Testament. Farmington papers. Philosophy of religion. PR12. Oxford: Farmington Institute for Christian Studies. OCLC 51085651. ———. Miracle in the New Testament. Farmington papers. Philosophy of religion. PR14. Oxford: Farmington Institute for Christian Studies. OCLC 52603119. ———. The Authority of the Bible. Farmington papers. Biblical Studies. BS10. Oxford: Farmington Institute for Christian Studies. OCLC 60421498. ———. The Healer from Nazareth: Jesus' miracles in historical context. London: SPCK. ISBN 9780281060016. OCLC 310402093. ———. Behind the Gospels: understanding the oral tradition. London: SPCK. ISBN 9780281062553. OCLC 847573722. ———. Writing the Gospels: composition and memory. London: SPCK. ISBN 9780281073405. OCLC 951844663. Eric Eve's homepage Eric Eve's entry on the IFWiki Eric Eve's TADS 3 tutorials on the TADS 3 Bookshelf
Hendrik Scheffer was a Dutch painter in the Romantic tradition who lived in France for most of his life. In France he is known as Henri Scheffer. Scheffer was the younger brother of painter Ary Scheffer, son of Johann Baptist and Cornelia Scheffer and grandson of Arie Lamme; when his father died in 1809, his mother first moved in 1811 to Paris. His daughter Cornélie married French philosopher Ernest Renan, their son Ary Renan became a painter. Scheffers, like his brother Ary, was a pupil of Pierre-Narcisse Guérin, his work was much sought after in his lifetime. He painted genre pieces and portraits which were finely crafted, his work was exhibited at the Salon from 1824 onwards and was criticised by Charles Baudelaire and Théophile Gautier. Scheffers best known work is a picture portraying the arrest of Charlotte Corday, some selected others: Louis-Joseph de Vendôme François Arago, the basis for the well known engraving by Alexandre Vincent Sixdeniers Armand Carrel Casimir Delavigne Ernest Renan Augustin ThierrySelected other works: An Inundation in Rome Joan of Arc entering Orléans Hermann and Dorothea Madame Roland Preaching after the Revocation of the Edict of Nantes The Battle of Cassel The dream of Charles IX in the night of St. Bartholomew, based on the St. Bartholomew's Day massacreHis work has been copied many times in engravings.
The Dordrechts Museum has a section dedicated to the work of the Scheffers. Pierre Puvis de Chavannes studied with him for a time, he was made a Chevalier in the Legion of Honor on 8 August 1837. Attribution: This article incorporates text from a publication now in the public domain: Bryan, Michael. "Scheffer, Hendrik". In Armstrong, Sir Walter. Bryan's Dictionary of Engravers. II. London: George Bell & Sons. Hendrik Scheffer on the DBNL website