Editing Accounting (section)

== Education, training and qualifications ==

=== Degrees ===
A [[bachelor's degree]] or a [[master's degree]] in accounting or a related field is required for most accountant and [[auditor]] [[Job (role)|job positions]], and some employers prefer applicants with advanced qualifications.<ref name = "BLS 2012">{{cite web |url=http://www.bls.gov/ooh/Business-and-Financial/Accountants-and-auditors.htm#tab-4 |title=How to Become an Accountant or Auditor |year=2012 |website=U.S. Bureau of Labor Statistics |publisher=United States Department of Labor |access-date=31 December 2013 |archive-date=9 July 2022 |archive-url=https://web.archive.org/web/20220709084813/https://www.bls.gov/ooh/business-and-financial/accountants-and-auditors.htm#tab-4 |url-status=live }}</ref> A degree in accounting may also be required for, or may be used to fulfill the requirements for, membership to professional accounting bodies. For example, the education during an accounting degree can be used to fulfill the [[AICPA|American Institute of CPA's]] (AICPA) 150 semester hour requirement,<ref name = "AICPA 150">{{cite web |url=http://www.aicpa.org/becomeacpa/licensure/requirements/pages/default.aspx |title=150 Hour Requirement for Obtaining CPA Certification |year=2013 |website=AICPA |access-date=31 December 2013 |archive-date=29 July 2022 |archive-url=https://web.archive.org/web/20220729094716/https://www.aicpa.org/becomeacpa/licensure/requirements/pages/default.aspx |url-status=live }}</ref> and associate membership with the [[Certified Public Accountants Association]] of the UK is available after gaining a degree in finance or accounting.<ref name="ACPA Criteria">{{cite web|url=http://www.acpa.org.uk/criteria-for-entry.aspx |title=Criteria for entry |year=2013 |website=CPA UK |access-date=31 December 2013 |url-status=dead |archive-url=https://web.archive.org/web/20130819184954/http://acpa.org.uk/criteria-for-entry.aspx |archive-date=19 August 2013 }}</ref>

A [[Doctor of Philosophy|doctorate]] is required in order to pursue a career in accounting [[academia]], for example, to work as a university [[professor]] in accounting.<ref name = "AICPA Academia">{{cite web |url=http://www.aicpa.org/interestareas/youngcpanetwork/resources/career/pages/acareerineducation.aspx |title=Want a Career in Education? Here's What You Need to Know |year=2013 |website=AICPA |access-date=31 December 2013 |archive-url=https://web.archive.org/web/20140101002919/http://www.aicpa.org/interestareas/youngcpanetwork/resources/career/pages/acareerineducation.aspx |archive-date=1 January 2014 |url-status=dead }}</ref><ref name = "BYU Prep">{{cite web |url=http://www.byuaccounting.net/mediawiki/index.php?title=Main_Page |title=PhD Prep Track |year=2013 |website=BYU Accounting |access-date=31 December 2013 |archive-date=5 May 2019 |archive-url=https://web.archive.org/web/20190505181108/http://www.byuaccounting.net/mediawiki/index.php?title=Main_Page |url-status=live }}</ref> The [[Doctor of Philosophy]] (PhD) and the [[Doctor of Business Administration]] (DBA) are the most popular degrees. The PhD is the most common degree for those wishing to pursue a career in academia, while DBA programs generally focus on equipping [[business executives]] for business or public careers requiring research skills and qualifications.<ref name = "AICPA Academia" />

=== Professional qualifications ===
{{Main|Chartered accountant|Certified Public Accountant}}
{{See also|Professional certification #Accountancy, auditing and finance}}
Professional accounting qualifications include the [[chartered accountant]] designations and other qualifications including certificates and diplomas.<ref name="ACCA Qualifications">{{cite web |url=http://www.accaglobal.com/gb/en/qualifications/glance.html |title=Accountancy Qualifications at a Glance |year=2014 |website=ACCA |access-date=4 January 2014 |archive-date=6 January 2014 |archive-url=https://web.archive.org/web/20140106005500/http://www.accaglobal.com/gb/en/qualifications/glance.html |url-status=live }}</ref> 
In Scotland, chartered accountants of [[Institute of Chartered Accountants of Scotland|ICAS]] undergo [[Continuous professional development|Continuous Professional Development]] and abide by the ICAS code of ethics.<ref>{{Cite web|url=https://www.icas.com/ethics/icas-code-of-ethics|title=ICAS code of ethics|last=Kyle|first=McHatton|website=www.icas.com|language=en|access-date=18 October 2018|archive-date=18 October 2018|archive-url=https://web.archive.org/web/20181018201603/https://www.icas.com/ethics/icas-code-of-ethics|url-status=live}}</ref> In England and Wales, chartered accountants of the [[Institute of Chartered Accountants in England and Wales|ICAEW]] undergo annual training, and are bound by the ICAEW's [[code of ethics]] and subject to its disciplinary procedures.<ref name="ICAEW Chartered">{{cite web|url=http://www.icaew.com/en/qualifications-and-programmes/better-qualified/ |title=ACA – The qualification of ICAEW Chartered Accountants |year=2014 |website=ICAEW |access-date=4 January 2014 |url-status=dead |archive-url=https://web.archive.org/web/20131011082948/http://www.icaew.com/en/qualifications-and-programmes/better-qualified/ |archive-date=11 October 2013 }}</ref>

In the [[United States]], the requirements for joining the [[American Institute of Certified Public Accountants|AICPA]] as a [[Certified Public Accountant]] are set by the Board of Accountancy of each [[U.S. state|state]], and members agree to abide by the AICPA's [[Code of conduct|Code of Professional Conduct]] and Bylaws.

The ACCA is the largest global accountancy body with over 320,000 members, and the organisation provides an 'IFRS stream' and a 'UK stream'. Students must pass a total of 14 exams, which are arranged across three levels.<ref>{{Cite news|url=https://www.careersinaudit.com/article/european-accounting-qualifications-explained/|title=European Accounting Qualifications Explained {{!}} CareersinAudit.com|work=CareersinAudit.com|access-date=13 December 2017|language=en-GB|archive-date=7 October 2018|archive-url=https://web.archive.org/web/20181007223203/https://www.careersinaudit.com/article/european-accounting-qualifications-explained/|url-status=live}}</ref>