An accountant is one who is skilled in keeping accounts and books of accounts correctly and properly.  An accountant makes the keeping or examination of accounts his/her profession[i]. Accountants design and control systems of accounts required for records of various transactions of business, trade, and finance.  Some different types of accountants are; auditors, forensic accountants, public accountants, tax professional, financial advisor and consultant.

All accountants must possess a bachelor’s degree in business, accounting, or a related field.  Accountants should also have an aptitude for mathematics and should be able to analyze, compare, and interpret facts and figures quickly.  Accountants and auditors must be good at working with people, business systems, and computers.

Apart from a bachelor’s degree, tax professionals, financial advisors and consultants should possess an aptitude towards investments and tax matters.  Specialized types of accounts require additional certifications and must pass specific tests and experiential requirements to obtain those certifications.

[i] United States ex rel. Liebmann v. Flynn, 16 F.2d 1006 (D.N.Y. 1926)