This unique international guide presents 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
organizations and periodicals in over 100 countries. With current
emphasis on globalization by many industrial and service
organizations, accounting firms, and universities, the author has
provided a resource for all those who participate in or who are
interested in learning about globalization.
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
organizations which control or supervise the accounting program in
each country; and ethical standards for professional accountants.
This guide book provides a wealth of information for consultants
and executives involved, directly or indirectly, in globalization
and could easily be used as supplementary reading in college-level
international accounting and business courses.
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