Editing Accountant (section)

==Commonwealth of Nations==
[[File:פני כהן מנהלת חשבונות תיכון רוטברג.jpg|thumb|Accountant at work]]
In the [[Commonwealth of Nations]], which include the [[United Kingdom]], [[Canada]], [[Australia]], [[New Zealand]], [[Hong Kong]] pre-1997, and several other states, commonly recognised accounting qualifications are [[Chartered Certified Accountant]] ([[Association of Chartered Certified Accountants|ACCA]]), [[Chartered Accountant]] (CA or ACA), [[Certified Management Accountant]] ([[Institute of Certified Management Accountants]]) (CMA), Chartered Management Accountant (ACMA) and International Accountant (AAIA). Other qualifications in particular countries include Certified Public Accountant (CPA – Ireland and CPA – Hong Kong), [[Chartered Professional Accountant]] (CPA – Canada), Certified Management Accountant (Institute of Certified Management Accountants|CMA – Australia) ([[Institute of Certified Management Accountants of Sri Lanka|CMA – Sri Lanka]]), 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 of Scotland]] (ICAS) received its [[Royal Charter]] in 1854 and is the world's first [[professional body]] of accountants.<ref>Perks, R.W.(1993): ''Accounting and Society''. Chapman & Hall (London); {{ISBN|0-412-47330-5}}. p.16</ref>