There is almost not, any organization that does not have an accountant. His task is all pervasive and he is included in a broad range of activities, particularly in a huge and complex organization. The particular duties of an accountant might be different in differ organizations. Though, a broad spectrum of responsibilities can be known.

The accountants can be largely divided in two categories, such who are in public practice and who are in private employment. The accountants in public practice present their services for conducting financial and/or cost audit. By it, they are identified as auditors. The auditor examines the books of account and reports upon the balance sheet and income and loss account of the company as to where they provide a true and fair view of the state of issues of the company and its profit respectively. The auditor in a company is appointed through the shareholders to whom he reports. Public accountants are usually members of professional bodies needs the Institute of Chartered Accountants of India or the Institute of Cost and Works Accountants of India. As well to conducting financial or cost audit as in accordance along with the requirements of the Companies Act, like the case may be, they may also give consultancy services for design Qing or enhancing accounting and management control systems.

Accountants in service may be in various business or non-business organizations to carry out a variety of accounting and management control functions. Accountants at superior levels usually belong to professional accounting bodies but those who are at lower levels required not be so. Accounting chiefs in dissimilar organizations, depending on their nature of work, are variously intended as finance officers or chief's accounts officers or internal auditors etc. The term 'controller' is implies the head of the accounting and finance function is not extremely popular in India but of late it has been catching up. A number of large organizations, both in the private and public sectors, have now controllers. Here we have an concept of who these people are and what they perform.