hat
Yon Chartered Accountant (CA) se yon pwofesyonèl ki moun ki te pase egzamen an CA ak edikasyon ki nesesè yo nan peyi l 'oswa li nan sètifikasyon. Gen anpil òganizasyon yo ki bay edikasyon ak egzamen pou CAs. Yon egzanp kèk gen ladan Enstiti a nan Chartered Accountants nan Scotland (ICAS), Institute of Chartered Accountants nan Angletè ak Wales (ICAEW), Enstiti pou Chartered Accountants nan peyi Zend (Ichhai) ak Enstiti a Kanadyen an nan Chartered Accountants (CICA.) Kontab Chartered nan Kanada, Ostrali, Nouvèl Zelann, Meksik ak Iland gen yon akò resipwosite ak Etazini yo. Si yo ka pase yon egzamen ekivalans, yo ka travay nan U.S nan. kòm CPAs. CAs se ekspè nan IFRS ak lòt estanda kontablite entènasyonal. Menm si yo ka gen yon men bon sou US GAAP, yo pa kòm ki resevwa fòmasyon nan zòn sa a kòm CPAs yo.
eng
A Chartered Accountant (CA) is a professional who has passed the CA exam and the required education in his or her country of certification. There are many organizations that provide education and examination for CAs. A few examples include the Institute of Chartered Accountants of Scotland (ICAS), the Institute of Chartered Accountants in England and Wales (ICAEW), Institute of Chartered Accountants of India (ICAI) and the Canadian Institute of Chartered Accountants (CICA.) Chartered Accountants in Canada, Australia, New Zealand, Mexico and Ireland have a reciprocity agreement with the United States. If they can pass an equivalency exam, they can work in the U.S. as CPAs. CAs are experts in IFRS and other international accounting standards. Though they may have a good grasp on US GAAP, they aren’t as trained in this area as CPAs are.