Accountants plan, organize and administer accounting systems for individuals and establishments. There are four main kinds of accountants: 1. Public accountants work for public accounting companies. They do accounting, auditing, tax, and consulting work. Some have their own businesses. 2. Management accountants keep a record of the money spent and made by the companies for which they work. 3. Internal auditors make sure that a company's accounting records are right. They check the records to see that no one in the company is stealing. They also check to see that no one in the company is wasting the company's money. 4. Government accountants and auditors make sure that government accounting records are right. They also check the records of people doing business with the government.
Certified general accountants (CGA) and certified management accountants (CMA) require a university degree and completion of a training program approved by the Society of Certified General Accountants or Society of Management Accountants and several years of on-the-job training and certification by the Certified General Accountants Association or the Society of Management Accountants. Licensure by the provincial or territorial governing body is usually required for accountants and auditors practicing public accounting.