An “Accountant” is a person who practices accountancy or accounting. This used to be the definition at the early days of business investments. Now, with time, the role of an accountant became more robust and challenging. New terms like Business Accountants, C.A, F.A, C.P.A, auditors, book-keepers, etc. mentioning roles and area of action has been coined. In the middle of the 19th century, the paper money took rapid growth in usage. During this period Scotland organised and modernised the system of Accounting. Chartered Accounting and many other dedicated types of accounting originated. The Institute of Chartered Accountants of Scotland (ICAS) took the responsibility to educate people since 1854. Then the demand for educated accountants rapidly increased due to the Industrial Revolution. Therefore, the new and various business opened and each of them needed to keep their register updated. But, according to historians the ancient Mesopotamia civilisations and Roman Empire also engaged dedicated people for book-keeping and trade monitoring. In this Information Age, the role of Business Accountants became far more crucial than any other. These people are dynamically engaged to keep a business up and running. Designated people are not only responsible for book-keeping but also inventory, stock monitoring and auditing. Business Analysis, Tax Advising and monitoring, financial data management and reports making, Compliance with the National and International laws of trading, they have to perform these too. But, being one of them is very difficult. From the entrance test to each semester examination the students have to go through a very hard curriculum and projects. After that, only a handful of students gets certified for the work from government approved institutes worldwide. This keeps the demand for certified accountants always high. That made it one of the highest paying jobs in the world. An institute fresher can earn around 35,000 to 80,000 USD per annum. They can even charge hourly as 150 to 250 USD per hour. Many dedicated firms are registering themselves, offering all types of financial and commercial services. These firms are providing their services like Fund Management, Auditing, Business Regulations, Foreign own subsidiaries regulation and many more. Those firms are becoming top choices of certified fresh graduates as well as experienced analysts. Commonwealth Nations like Australia, Canada, India, Ireland, and the United Kingdom has the best institutes for the study in these fields. Different curricula had been created to achieve excellence in different fields. Many research works are being conducted in this field which are funded by governments and privately owned companies.