An accountant practices accounting or accountancy, which is the measurement, disclosure, or audit of financial information that assists managers, investors, and taxing authorities make informed decisions about an individual or organization.

In some jurisdictions, professional accounting organizations evaluate and maintain practice standards for accounting professionals. Accountants who demonstrate competency via certification tests are authorized to use titles such as Chartered Accountant or Certified Public Accountant.  By legal statutes, these professional accountants are authorized to perform certain tasks such as certifying financial statements, and they may be held liable for professional misconduct.  Accountants who are not yet Certified or Chartered as professionals are often employed by professional accountants, but some of them do work independently.