Why does the accounting profession need governing bodies?Which accouting governing body is the most important?

I am not finding a good search on this..any suggestions????

I am well agreed with the answer of Edna T.
Accounting is a profession that involves lot of responsibilities and lot of authorities. When somebody has authority to do something then there are more chances to misuse the sources.
As accountants have authority so they should also being controlled by an independent authority that formulate the rules and bounderies for them, in order to run the work smoothly and without misconceptions.
The worldwide governing body for accounts is “International Federation of Accountants” IFAC
and there are lot of óther local bodies of every country.

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