World-class firms are those that are at the cutting edge of customer support. They know their market and their product. They strive continually to improve product design, manufacture, and delivery. These companies can compete with the best of the best in a global environment. Accountants, too, can be termed world class. Those who merit this designation are intelligent and well prepared. They not only have the education and training to accumulate and provide financial information, but also stay up to date in their field and in business. In addition, world-class accountants must be familiar with the customs and financial accounting rules of the countries in which their firm operates