Определение: Accountant Responsibility

English: The ethical responsibility that an accountant has to those who rely on his/her work. An accountant has a responsibility to the company’s management, investors, creditors, outside regulatory bodies, and the integrity of the financial markets.

Accountants are responsible for the validity of the financial statements they work on, and must perform their duties in accordance with all applicable principles, standards and laws. The accountant's responsibility outlines who the accountant is working for. Even though an independent accountant may be hired by a company’s management, the responsibility of an accountant is owed to many others as well. The duty to uphold principles, standards and laws of accounting is owed to the companies, stockholders and creditors they account for. 

An accountant who does not uphold his responsibilities can have broad effects on the accounting industry and the financial markets by weakening general perception of all involved.

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