CHARTERED ACCOUNTANCY

Professional advice to organisations and individuals

CHARTERED ACCOUNTANT (CA) - UK

CHARTERED CERTIFIED ACCOUNTANT (CPA) - USA

Insure that professional standards are enforced

Offer advisory services to clients in: financial reporting, taxation, auditing, forensic accounting, insolvency

Audit financial statements and business practises

Help in making high-level strategic decisions

Set up businesses of their own

THE USA

The American Institute of Certified Public

Accountants (AICPA)1. Study accountancy2. Pass the CPA examination3. Have professional work

experience in public accounting

THE UK

The Institute of CharteredAccountants in England and Wales (ICAEW)1. Have sufficient school or

university education2. Apply for a training contract

with a recognized company, 3 years’ work experience

3. Pass the ICAEW’s exam

CPA examination (USA)

Business Law and Professional Responsibilities

Auditing Accounting and Reporting –

Taxation, Managerial, and Governmental and Not-for-Profit Organizations

Financial Accounting and Reporting – Business Enterprises

CA examination (UK) Accounting Audit and assurance Business Finance Business Management Financial Reporting Taxation Commercial Law Business Environment Business Life Cycle Advanced Case Study

FIND OUT:

1. What is the major accounting body in Croatia?

2. What are the prerequisites for becoming a CA in Croatia?

3. What does the CA exam in Croatia consist of?

Use the following words:expertise, business, profitability, share

Chartered accountants are involved in improving ___________ and increasing

market________ for their clients. They are

expected to use their ________ not only in finance,

but alsoin marketing, management, economics

and every other _____________ area.