. .  topic map of accounting and auditing  . .

concept > people > provider > accountant

class / concept name
sub-class of


full name, other names

accounting information provider, preparer,


accountants in business in various capacities; in charge of classification, recording, reporting, and analysis of financial information;

A professional accountant employed or engaged in an executive or non- executive capacity in such areas as commerce, industry, service, the public sector, education, the not for profit sector, regulatory bodies or professional bodies, or a professional accountant contracted by such entities.   [IESBA]

consists of following members (types)

bookkeeper  .  senior accountant  .  controller  .  CFO  .     

as a general term, includes

auditor  .  qualified accountant  .  professional accountant  .  

carries out


produces / generates / prepares

accounting information

thinks in terms of

accounting concept


Code of Ethics for Professional Accountants -  IESBA - 2015 (Part C)  .  



topic map of accounting and auditing, an ontology
an electronic thesaurus of accounting and auditing terms comprising a hierarchy of concepts and their associations AND an index of accounting and auditing internet resources and training materials built on the thesaurus

This page was first published in April 2002; last updated in June 2015.