TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

COLEGIADO PUBLICO [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2016-02-29

English

Subject field(s)
  • Occupation Names (General)
  • Accounting
DEF

An accountant who, having met the statutory requirements of a state or other political subdivision of the United States of America as to age, education, residence, moral character, and experience, has been registered or licensed to practice public accounting and is permitted to call himself "certified public accountant" and use the initials "CPA" after his name.

OBS

public accountant: Generally, this term is synonymous with certified public accountant. In some jurisdictions individuals have been licensed as public accountants without being CPAs.

OBS

chartered accountant: The title used in Australia, Canada, and the United Kingdom for an accountant who has satisfied the requirements of the institute of his or her jurisdiction to be qualified to serve as a public accountant.

French

Domaine(s)
  • Désignations des emplois (Généralités)
  • Comptabilité
DEF

Expert en comptabilité qui réunit les critères dans son école professionnelle pour l'émission de rapports comptables. Aux États-Unis, il existe un examen spécifique, le C.P.A.

OBS

Titre officiel étranger. Il ne se traduit pas.

OBS

Définition extraite du CAPITAL Business Dictionary et reproduite avec l'autorisation de LID Editorial Empresarial.

Key term(s)
  • expert-comptable diplômé

Spanish

Campo(s) temático(s)
  • Nombramiento de cargos (Generalidades)
  • Contabilidad
DEF

Experto en contabilidad que cumple los requisitos de su colegio profesional para poder emitir informes contables. En los EE.UU. existe un examen específico, el C.P.A.

OBS

perito contable colegiado: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 2010-03-08

English

Subject field(s)
  • Occupation Names (General)
  • Accounting
DEF

A person whose profession is to perform services for others, in return for a fee, involving the auditing or review of accounts, as well as accounting work and the preparation of financial statements or annual accounts.

OBS

professional accountant: term used by the International Federation of Accountants (IFAC).

French

Domaine(s)
  • Désignations des emplois (Généralités)
  • Comptabilité
DEF

Personne dont la profession est d'exécuter, pour le compte d'autrui, moyennant des honoraires, d'une part des missions d'audit et d'autre part des missions d'examen (ou d'examen limité) des comptes ainsi que des travaux de comptabilité et d'établissement d'états financiers.

OBS

Ce professionnel comptable fournit principalement des services visant à accroître la crédibilité de l'information financière. Accessoirement, il fournit d'autres services à titre de conseiller en gestion, en fiscalité, en informatique, etc.

OBS

professionnel comptable : terme utilisé par la Fédération internationale des comptables (FIC).

Spanish

Campo(s) temático(s)
  • Nombramiento de cargos (Generalidades)
  • Contabilidad
DEF

Contador que ofrece sus servicios profesionales al público.

OBS

Esta denominación se ha convertido poco a poco en privativa del profesional que ejerce la contaduría pública, y es aplicada principalmente al contador con capacidad técnica y legal para dictaminar sobre los estados financieros de las empresas, que en la mayoría de los países latinos presupone hoy día la obtención de un título o grado a nivel universitario.

Key term(s)
  • titulado público
  • colegiado público
  • contable público
Save record 2

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