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Accountant means an a person who accounts the transaction in the books of records
An accountant who has demonstrated competency & has been certified in the professional exam & for the accounting courses through out the world is a chartered accountant and is a member of the professional chartered accountancy body where as accountant is required to hold the bachelor degree certificate.
CA audits the financial statements prepared by the accountant. It is the biggest difference between CA and Accountant. Every Chartered Accountant has to be Accountant first.
