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A bookkeeper, sometimes called an accounting clerk or accounting technician, records the day-to-day financial transactions of an organisation. A bookkeeper is usually responsible for writing the daybooks for purchases, sales, receipts and payments and brings the books to the trial balance stage.

An accountant creates reports and files forms with government agencies for tax and VAT purposes and so small businesses should use a professional bookkeeper to ensure the accountant has reliable and accurate information.

Check the directories and web sites listed here to find out about the different levels of membership for each professional body, and what this means.

We have only selected professional bodies with rigorous entry requirements and a complaints procedure. Members must adhere to standards and codes of practice.