Accountants plan, organize and administer accounting systems for individuals and establishments.

• Chartered accountants require a university degree and Completion of a professional training program approved by a provincial institute of chartered accountants and, depending on the province, either two years or 30 months of on-the-job training and Membership in a provincial Institute of Chartered Accountants upon successful completion of the Uniform Evaluation (UFE).
  
• Certified general accountants and certified management accountants require a university degree and Completion of a training program approved by the Society of Certified General Accountants or Society of Management Accountants and several years of on-the-job training and Certification by the Certified General Accountants Association or the Society of Management Accountants.
  
• Auditors require education, training and recognition as indicated for chartered accountants, certified general accountants or certified management accountants and Some experience as an accountant.
  
• Auditors may require recognition by the Institute of Internal Auditors.
  
• To act as a trustee in bankruptcy proceedings, auditors and accountants must hold a licence as a trustee in bankruptcy.
  
• Licensing by the provincial or territorial governing body is usually required for accountants and auditors practising public accounting.