What is an accountant?

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The UK has always been loath to define what an accountant is, which has considerably annoyed some in the 'qualified' profession. Now the issue has assumed a degree of importance.

I'd suggest following my post this morning that the term might be defined as 'ditherers lacking a moral compass', but suspect that even I might be pushing my luck with this one - not least because it may be that the dithering is only true of the upper echelons of this profession.

And we wouldn't want to exclude them.