gen. |
chartered accountant (A qualified member of the Institute of Chartered Accountants in England and Wales, the Institute of Chartered Accountants of Scotland, or the Institute of Chartered Accountants in Ireland. These were the original bodies to be granted royal charters. Other bodies of accountants now have charters (the Association of Chartered Certified Accountants, the Chartered Institute of Management Accountants, and the Chartered Institute of Public Finance and Accountancy) but their members are not known as chartered accountants. Most firms of chartered accountants are engaged in public practice concerned with auditing, taxation, and other financial advice; however, many trained chartered accountants fulfil management roles in industry. OB&M , CA) |