Accountants fall under a number of categories. Some of them work in the private sector and others work in the public sector. These include:

1. Auditors, keep account of public records.
2. They also analyze and verify financial documents
3. 1. Forensic Accountants deal with white-collar crimes.
   2. They investigate securities fraud and help the courts legal issues.
   3. Tax Accountants are highly trained in the field of taxation.
   4. They have the authority to represent individual taxpayers in matters concerning the IRS.
   5. Financial Advisors fall under the category of consultant, and they provide financial advice to individuals or groups.
   6. Controllers manage the accounting departments
   7. Bookkeepers initiate any accounting transactions and turn them into financial statements.

While accountants and auditors both work in the financial field, they have different job responsibilities and goals. Accountants are more concerned with daily tasks, such as processing financial information, paying the company's bills and balancing the books. The position of auditor is higher than that of an accountant. Someone in this role may review the work of a company's accountants to ensure that it is correct. They are responsible for testing internal controls to determine if they are adequate to prevent errors and monetary loss for the company. The types of reports that are issued by accountants and auditors are also different. Accountants are responsible for preparing tax forms, presenting management with budget proposals and working on aging accounts receivable reports. Auditors study these reports as a whole and present errors and discrepancies to management. They tend to look at their organization as a whole, while accountants are more involved in detailed transactions. Accountants typically remain in the office to complete their duties. Auditors may travel to other locations to review older reports. The bottom line difference between the two occupations is that accountants work with current fact and figures, while auditors are most concerned with work that has already been completed.

An accountant may perform such duties as:

A public listed company with not less than 50% of its voting or control rights exercised by the government (federal, provincial or local government) is a listed PSC for the purposes of these Rules.