Accounting Certification, Educational, and Reciprocity Requirements: An International Guide

(Hardback)

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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.

Reviews

After two major surveys and an extensive analysis of meterials collected from business and governmental agencies, Jack Fay has effectively orgainzed significant international professional accounting information in this book. ...a useful reference manual.-The International Journal of Accounting
Readers will find answers to questions regarding reciprocity for accountants, types of documents reviewed by them in various countries, continuing education requirements, recent developments, and ethical standards.-Business Information ALERT
This book is a good addition as a supplemental text to the international accounting literature. . . . Overall, the book provides important information for both accounting researchers and educators. It provides a good source of comparative information on many topics, as well as sources for extended research or additional information.-The Accounting Review
This reference item should be available in every academic and professional accounting collection.-Choice
"After two major surveys and an extensive analysis of meterials collected from business and governmental agencies, Jack Fay has effectively orgainzed significant international professional accounting information in this book. ...a useful reference manual."-The International Journal of Accounting
"Readers will find answers to questions regarding reciprocity for accountants, types of documents reviewed by them in various countries, continuing education requirements, recent developments, and ethical standards."-Business Information ALERT
"This reference item should be available in every academic and professional accounting collection."-Choice
"This book is a good addition as a supplemental text to the international accounting literature. . . . Overall, the book provides important information for both accounting researchers and educators. It provides a good source of comparative information on many topics, as well as sources for extended research or additional information."-The Accounting Review

Author Bio

JACK R. FAY is Associate Professor of Accounting at Stetson University. He has 32 years of teaching experience and professional accounting experience. Fay has authored 25 articles in professional accounting and tax publications and has presented numerous papers at regional, national, and international conferences. He has also worked on several international accounting committees and task forces.