Accountant

"An accountant is a practitioner of ...accounting,
which is the measurement, disclosure or provision of assurance
about financial information that helps managers, investors, tax authorities and others
make decisions about allocating resources.

The Big Four auditors are the largest employers of accountants worldwide.

However, most accountants are employed
in commerce, industry and the public sector.

In the United States, licensed accountants are Certified Public Accountants (CPAs)...

...A CPA is licensed by a state to provide auditing services to the public.

Many CPA firms also offer accounting, tax, litigation support,
and other financial advisory services.

A certified internal auditor (CIA)
is granted a certificate from the Institute of Internal Auditors (IIA)...

A person holding the Certificate in Management Accounting (CMA)
is granted the certificate by the Institute of Management Accountants (IMA),

A CMA provides services directly to employers rather than to the public.

An person holding the ABA credential
is granted accreditation from the Accreditation Council for Accountancy and Taxation (ACAT),
provided that the candidate has passed
the eight-hour Comprehensive Examination for Accreditation in Accounting
which tests proficiency in financial accounting, reporting, statement preparation, taxation,
business consulting services, business law, and ethics.

An ABA specializes in the needs of small-to-mid-size businesses
and in financial services to individuals and families."

http://en.wikipedia.org/wiki/Accountant