ABSTRACT
It is obvious that the public service has need of competent accountants, capable of dealing with the multiplicity of problems confronting them; for their solution could favourably or adversely affect the administration of the law. As the law stands at present, the accountant's career is limited to the area of operations of that department, so that his scope is restricted. The work of the accountant in the public service in Portugal differs considerably from that which he is called upon to carry out in the business world, for the latter requires the more frequent use of special knowledge and experience, to overcome unexpected difficulties. Nevertheless, the accountant in public service does have the opportunity of using his initiative if he is with one or other of the autonomous departments, whilst the InspectoratesGeneral offer even more of such opportunities. On the contrary, by intelligent co-operation the official and the professional accountant may contribute to the common advantage of the nation.
