did in kindergarten? Not exactly. Accountants count beans and all kinds of inventory and they complete a complicated combination of tasks, including: Studying financial records to give advice on money matters.

Preparing financial statements.

Preparing income tax forms and advise clients.

Developing estate plans, accounting systems and budgets.

Teaching, consulting and serving on professional committees.

Auditing financial reports and running businesses.

Mr. George Holmes, President of the Institute of Chartered Accountants in Bermuda, reports that "key skills required for a career in accountancy are a aptitude for math and sound problem solving ability''.

Other skills would be the ability to work on one's own initiative and leadership qualities. Accountancy requires excellent communication skills and the ability to be a team player.

Mr. Holmes outlined what it takes in Bermuda to be a qualified accountant: 1. A solid educational background with a degree from a recognised university majoring in business or accounting. Students with degrees from other disciplines are eligible candidates.

2. Job with a practising accounting firm approved to train students. One needs at least 30 months post-qualifying accounting experience. Familiarity with computerised accounting systems would be helpful.

3. Enrol in an education programme to complete of a recognised accountancy designation (C.A. or C.P.A).

In Bermuda, there are two ways to earn the accountancy designation. Students must either complete a required programme of study to be eligible to write the Uniform Final Exam of the Canadian Institute of Chartered Accounts or they must pass the four-part exam of the US Certified Public Accountants and meet the requirements of one of the US state boards.

"The US route is a less structured programme,'' said Mr. Holmes.

"The start-up salary for a newly qualified accountant would range between $25,000 to $35,000 with a potential to earn in excess of $40,000 plus after a few years'', he added. "Accountancy opens doors for business leaders in Bermuda. Donald Lines, Past President of the Bank of Bermuda, is a C.A.'' Job opportunities for Bermudian accountants are pelntiful and varied.

According to `The Bermuda Occupations Outlook Handbook 1997': "894 accountant positions were recorded in 1995. Non-Bermudians held 395 of these and women filled 141 positions. 103 students were pursuing this or a related career as actuary, investment analyst, stockbroker, controller, or actuary.''