Accountant Handbook (Professional Edition)

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Accountant
An accountant is a practitioner of accountancy, which is the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities and other decision makers make resource allocation decisions.
The word "accountant" is derived from the French word Compter which took its origin from the Latin word Computare. The word was written in Middle English as Accomptant, but in process of time the word, which was always pronounced by dropping the "p", became gradually changed both in pronunciation and in orthography to its present form.
The Big Four are the largest employers of accountants worldwide.