A CEO is the most important person in a company. Jumping from meeting to meeting, calling shots, taking risks, making and sometimes breaking businesses. We see these larger-than-life figures giving talks, announcing products and lining the pages of the Forbes Rich List. But where do they come from?

A recent survey has shown that nearly one quarter of FTSE 100 CEOs come from a background in accounting. For some this may come as a surprise. How could so many humble bookkeepers end up running high end firms?

There are, however, many reasons why accountants are well-suited to the role of CEO.…