contabile

Contabile is an Italian term used as both adjective and noun. As an adjective, it relates to accounting, bookkeeping, or financial records; as a noun, contabile denotes a person who works with accounting, i.e., an accountant or bookkeeper.

Typical tasks include maintaining ledgers, recording transactions, preparing financial statements, reconciling accounts, managing payroll and VAT, and ensuring compliance with tax and legal requirements. Contabili may assist with budgeting, auditing support, and tax filings, and can work in firms, in-house finance departments, or as freelancers.

In Italy the accounting profession is regulated. Practitioners may be registered as Dottori Commercialisti or Esperti Contabili. The professional bodies include the Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili (CNDCEC) and local order councils. Requirements typically include an economics or law degree, a period of practical training, and passing professional qualifying examinations.

Etymology and usage: contabile derives from Latin computare "to calculate," via Old Italian forms; the noun contabilità refers to the field of accounting and bookkeeping. The term is commonly used in business contexts, for example in contabilità generale (general accounting) or contabile as a job title. Related terms include contabilità, bilancio, commercialista, revisore contabile, fisco, contabilità analitica.