A member of the Chartered Institute of Public Finance and Accountancy. The principal function of the members of this body is to prepare the financial accounts and act as management accountants for government agencies, local authorities, nationalized industries, and such bodies as publicly owned health and water authorities. As many of these bodies are non-profitmaking and are governed by special statutes, the skills required of public sector accountants differ from those required in the private sector.

• hard commodity
• hard currency
• hard dollars
• harvesting strategy
• head and shoulders
• Heath-Jarrow-Morton option-pricing model
• heaven-and-hell bond
• heavy share
• hedge
• hedged fund
• hedge ratio
• hedging
• hedging against inflation
• hedging effectiveness
• Herstatt risk
• heteroscedastic
• hidden reserve
• hidden tax
• high-coupon bond refunding
• higher rate of income tax
• high/low method
• High-Street bank
• high yielder
• hire purchase
• historical cost