Editing Accountant (section)

==Portugal==
In Portugal, there are two accountancy qualifications: the ''Contabilistas Certificados'' (CC), responsible for producing accounting and tax information, and the ''Revisor Oficial de Contas'' (ROC), more related to auditing practices. The CC certification is exclusively awarded by the professional organization ''[[Ordem dos Contabilistas Certificados]]'' (OCC), and the certification to become an auditor is awarded by another professional organization, the ''Ordem dos Revisores Oficiais de Contas'' (OROC).<ref>{{cite web|url=http://www.oroc.pt/|title=Ordem dos Revisores Oficiais de Contas|last=Seara.com|website=www.OROC.pt|access-date=2 August 2017|archive-date=17 September 2009|archive-url=https://web.archive.org/web/20090917122130/http://oroc.pt/|url-status=live}}</ref> In general, accountants or auditors accredited by OTOC or OROC are individuals with [[university]] graduation diplomas in business management, economics, mathematics or law who, after further studies, applied for an exam and received the certification to be a CC or ROC. That certification is only received after a one-year (CC) or three-year (ROC) internship. Any citizen having a [[polytechnic (Portugal)|polytechnic]] degree as a [[Bookkeeping|bookkeeper]] is also entitled to apply for the exam and certification at the OCC.<ref>{{Cite web |url=http://www.occ.pt/ |title=OCC official site |access-date=2021-08-31 |archive-date=2023-06-01 |archive-url=https://web.archive.org/web/20230601101155/https://www.occ.pt/ |url-status=live }}</ref>