He looks after preparing and maintenance of accounting system for a company. He interprets financial data and prepares reports. He also advises his clients whether to set up and develop their businesses and companies. He also supervises the work of accounting employees and even participates in management decision-making. He renders his expert services to individuals, business men and corporate alike. He is legally certified accountancy and financial expert and called a Chartered Accountant.

The Chartered Accountants offer a wide spectrum of services to their clients as the financial and accountancy experts. The diverse services provided by these professionals include responsibility for General Book Keeping, Preparation of financial statements, Auditing, Bank reconciliation, MIS reports, Identifying and preventing financial frauds, management accounting, financial planning, fin-

ancial reporting, corporate finance, advice on the right kind of investment, tax planning, management consultancy and setting up a new business or carrying out merger acquisitions/ joint ventures et al.

The qualifications for Chartered Accountants in different countries are different, as the professionals in each country are licensed by different organizational bodies, including global organizations like Association of Chartered Certified Accountants (ACCA). These bodies confer different titles to their respective qualified Chartered Accountants. The various titles given to Chartered Accountants include Chartered Certified Accountant (CCA), Chartered Accountant (CA), Certified Public Accountant (CPA), Certified Management Accountant (CMA), Certified General Accountant (CGA) and Certified Practicing Accountant (CPA).