Major financial and accountancy employers in the London area include:
London Stock Exchange
Lloyd's of London (insurance)
Lloyds Banking Group
Canary Wharf is the main financial centre of London. Job opportunities are available in all financial sectors including banking, investment and insurance. Many head offices have moved to Canary Wharf with careers offered with building societies, broking firms and independent financial adviser companies.
London Accountancy firms include:
Barnes Roffe LLP
BDO Stoy Hayward
Berg Kaprow Lewis
Chantrey Vellacott DFK
Duncan & Toplis
Ernst & Young
HAT Group of Accountants
Haslers Chartered Accountants & Business Advisers
Horwath Clark Whitehill
Mercer & Hole
Morley and Scott
Price Bailey LLP
Reeves & Neylan
Rothman Pantall & Co
RSM Robson Rhodes
Smith & Williamson
UHY Hacker Young
In the accountancy sector there are many job types available. These include Accounting technician jobs where the responsibilities include assisting with the preparation of accounts through to dealing with the payroll. The job can also involve receiving and settling invoices, book-keeping, auditing and
writing financial reports. Actuary jobs are included in the accountancy sector, actuaries evaluate and make recommendations to the management concerning financial risks. Other categories of accountancy jobs we cover include Chartered accountant, Chartered management accountant, public finance accountant and Tax adviser.
Popular accountant careers are in:
Audit work dealing with ledgers and financial statements. This type of work is now very computerised and thus requiring more and more IT skills and experience.
Budget Analysis is all about financial planning. The job will require very good communication skills as debate and negotiation can play a big part.
Financial accountants extract information from the business ledgers to prepare financial company statements. They are involved in longterm tactical decisions.
Management accountants are involved in capital budgeting and company business analysis. Cost analysis, contract analysis and developing new business are key areas for management accountants.
Tax accountants prepare corporate and personal income tax statements.
Typical Job ad below for London or nearby locations (shown as example for job requirements and responsibilities):
Example vacancy only: Assistant Financial Accountant
Assistant Financial Accountant £29,500 London A non-for-profit organisation has created a role suitable for an aspiring accounting professional who may have recently started studying or was looking to do so in the near future. Responsibilities will include, but will not be limited to: • To complete specific balance sheet reconciliations for all of the organisations entities • To assist with specific balance sheet reconciliations • To ensure successful and efficient interim and year end audits • To provide accurate and timely information and data, as requested by the Financial Accountant or Senior Financial Accountant • Contribute to the continued improvement of finance business processes. Please note this job for Assistant Financial Accountant was advertised some time ago and is now withdrawn. 1. The role holder will be responsible for completing monthly reconciliations for specific balance sheet accounts (excluding Payroll) and include preparing specific year end schedules and statutory account notes for balance sheet items for which they are responsible. 2. Personal Qualifications: • Ambitious; go-getting, with around 2-3 years finance experience. Many opportunities within the organisation. • Able to understand customer requirements and meet those needs successfully within available resources • Ability to build and maintain successful working relationships both within and outside the organisation • Ability to use Microsoft Office Packages including Word, Excel, email and internet. (N.B. Assistant Financial Accountant is shown for research purposes only.) • To prepare specific schedules and statutory account notes for aspects of the organisations balance sheets they are responsible for Find Greater london or The east of London including Docklands and Canary Wharf as well as London jobs on the right.
You can send this page to a friend or perhaps your home computer so you can look again later? Your email is not seen or processed by us. When you click this link you will simply be forwarded to your own private email account on your computer. Details of a link to this page will appear.
It is 100% safe!
Jobs in London
As well as jobs in London find on Amber Jobs a range of vacancies such as jobs in Canary wharf, jobs in Docklands and Audit Jobs in The east of London including Docklands and Canary Wharf. Also Aat vacancies in The West End.
Increase your job chances and Register below for possible future
Accountancy Jobs in London
- Takes 2 mins - New jobs by Email as soon as they are posted onto the internet - Let Employers find you!!!!
Key points: This company is an entrepreneurial, high growth professional services firm, who aim to help the growth of SMEs from start-ups to substantial established enterprises. They do this by providing not only the compliance services you would expect of an accountancy led firm, but combining this with valuable commercial insight and analysis from experienced business professionals.
They have an impressive track record of growth. In the three years that they have been established they've made a real impact in the small business community in London now achieving more than 250 inbound client leads per month.
Their future plans for the business include expansion into new towns and they are currently working on generating a pipeline of work in Brighton with a plan to open another office there and replicate the consistent and continual growth achieved in London.
Following a sustained period of growth and a steady stream of new clients means they are now seeking a new Client Manager to be working with their London team and manage a client portfolio, supported by their junior accountant team.
This role will be responsible for the delivery of services to a portfolio of clients, supported by their junior accountant team. Tasks will include planning work load liaising with clients and answering technical queries, reviewing work and preparing more technical or demanding deliverables such as management accounts.
A broad generalist accounting and taxation knowledge is vital as their client base is varied and entrepreneurial which means Client Managers have to deal with a wide range of queries. Familiarity with cloud accounting software is preferable (Xero especially).
Being able to solve problems for clients and give a professional, punctual and accurate service to their clients will be the benchmark for success in this role.
This role will suit an aspiring and proactive ACA or ACCA qualified accountant who has trained and worked in practice for a number of years and ideally with portfolio management experience who is ready to take sole charge and responsibility for the clients they look after.
Get the Recruitment Genius Advantage today. As the UK's largest online recruitment advertising company placing more jobseekers than anyone else. £40k - £50k pa ..........
Key points: As a jobseeker are you an aspiring Chartered Accountant with experience spanning both private practice and in-house? Would you like to shape the future of an exciting practice and successfully become the.CFO. FC.of a large portfolio of businesses? Then read on. The Company:..With unparalleled practical experience in running companies, The prospective employer.is. are.full service expert Chartered Accountants located in South West London. With a focus on business advisory and financial management for businesses and providing tax advice for businesses and individuals, clients benefit from a full understanding on what it takes to run a business successfully. As.part of.a friendly and growing team, you can expect to work on an interesting array of clients gaining exposure to a.mixture of large and small business, from a wide range of industries. wide variety of businesses across many sectors . We are now seeking Business Services Practice Manager to carry out the following important role:. The Vacancy responsibilities:. Running the Practice As an integral part of the senior leadership team, shaping and executing the strategy for the business, managing the team, managing and improving operational process and systems and developing innovative client solutions Manage a mixed portfolio of clients ranging from corporates to SME's and owner-managed businesses through to individual requirements offering bespoke advice on both day to day accounting issues and commercial advice on business management and growth Develop business for the firm through building an successful Business Development and Marketing Strategy and ensuring its execution through pitches, proposals, presentations and thought leadership initiatives Statutory and management accounting for clients (both monthly and quarterly), general advisory based projects, client training on software packages, VAT and PAYE returns Allocating work, briefing and controlling the team and ensuring compliance with timetables. Planning workflow, assigning new clients and assignments on a day to day basis. Corporate tax work to include tax planning for both corporate clients and their directors.. Review of corporation tax computations and returns.. Responsibility for the financial aspects of managing a portfolio, including.agreeing. raising.fees.proposals , .company valuations, .control of recoveries and.practice management, compliance and.due diligence. Training, appraisal and recruitment and retention of the team.. Maintaining and developing excellent client relationships , .Ensure clients are serviced to a high standard and reviewing work carried out by other employees and members of the staff. The Candidate:. ACA/ACCA qualified with commercial experience dealing with the requirements of owner managed businesses and generating revenue earlier management experience within an accounts and business services based role Broad base of practical accounting knowledge Proven exp ..........
Key points: Our Finance recruitment team in London can assist qualified Accounting professionals who have exposure within global companies. We recruit roles across internal and external audit - or if you've most recently been in industry, or you're keen to move out of practice, we cover a broad remit of roles across industry and commerce, public sector as well as roles that sit within Financial Services Banking.Client Details.PageGroup is a globalwide leader in expert recruitment, with 39 years expertise and a brand that is synonymous with quality of service and an honest approach that is unrivalled in the industry..Our Global Opportunities team located in London are here as your key point of contact during your relocation to London..We can assist with - Pre-arranging interviews with Michael Page consultants upon your arrival into the country - CV and interview advice - Information about employment market conditions and guidance on current salary rates.Description.Our Finance recruitment team in London can assist qualified Accounting professionals who have exposure within global companies. We recruit roles across internal and external audit - or if you've most recently been in industry, or you're keen to move out of practice, we cover a broad remit of roles across industry and commerce, public sector as well as roles that sit within Financial Services and Banking. We're experiencing demand from The prospective employers for the following roles:. - Financial Accountant.- Management Accountant.- Project Accountant.- Product Control.- Financial Controller.- Group Accountant.- Internal Audit.- External Audit.Profile.The Candidate will : - be a Chartered accountant (we also have a team who looks after part-qualified roles, so do send your CV if you're still in the process of qualifying, or qualified by experience) - have confirmed travel plans, arriving in London in the next 2- 3 months.Job Offer.Working in the UK opens up many possibilities and with UK experience on your CV there are obvious long-term benefits to your career. The UK offers the chance of an exciting lifestyle in some of the most enterprising cities in the global. If you are heading to the UK within the next 3 months now is a great time to discuss how Michael Page can assist..To be qualified send your CV in Word format and include comments regarding your work rights and travel arrangements..This job was initially submitted as.www.totaljobs.com/JobSeeking/Are-you-a-Chartered-Accountant-relocating-to-London_job65659473 ..........
Key points: The primary responsibilities manage overseas tax compliance matters for allocated European countries and ensuring that relevant structuring has been implemented appropriately. This role will also involve providing help and steady support to the Treasury team with financing transactions and taking the full responsibility for internal loan documentation..Client Details.A UK Real Estate Investment Trust (REIT) and an established and leading owner asset manager and developer of modern warehousing and light industrial property. With over £6 billion of assets (including joint ventures), the Group serves over 1, 000 customers spread across a diverse range of industry sectors and has 6.0 million square metres of built space under management. Their properties are located around major conurbations and at key transportation hubs across ten European countries, with principal sites including the UK, Germany, France and Poland. Their portfolio is concentrated in areas expected to benefit from strong tenant demand with limited supply of competing product..Description.PRINCIPAL ACCOUNTABILITIES.Preparation of tax provisions in the Group Accounts and within Statutory Accounts of UK companies Dealing with enquiries from HMRC within statutory time limits and assisting with preparation of UK Corporation Tax computations for an allocated part of UK Group Companies. Preparation of Group Relief plans the relevant tax elections, within statutory time limits Preparation of yearly budgets/long term plan forecasts of tax payable and forecasting tax cash flows Responsible for intercompany loan documentation and keeping transfer pricing rates for internal financing updated checktax compliance for allocated overseas entities Assisting in tax planning/restructuring and refinancing projects within the UK and Overseas Ad hoc duties and help as required on tax and treasury matters Preparation of fund flows in connection with transactions Assisting on the tax aspects of property acquisition and disposals Measures of Success Submission of UK Corporate Tax returns elections within statutory time limits Allocated Group companies' tax affairs kept fully up to date Availability of well-maintained and up to date tax records keepHMRC low risk company rating. Profile.Core Areas of Knowledge, Skills Experience.Knowledge of UK Corporation Taxation and Capital Gains Tax skillto keep abreast of changes in UK and Overseas tax legislation Recognised Accountancy/Tax qualification. Job Offer.Competitive package including Twenty Five days annual leave, private health care, GPPP and life assurance..This job was initially submitted as.www.totaljobs.com/JobSeeking/Tax-Accountant-FTSE-250-50k-sensational-location_job65595884 ..........
Key points: Purpose Provide professional service to all group companies, ensuring that tax returns and accounting provisions are prepared as required. The role will primarily focus on the UK group entities, but may involve work relating to overseas entities.
Overview The group has changed significantly in the last 4 or 5 years and the resulting tax issues have become increasingly complex. The Group has insurance operations in Bermuda, Europe and Switzerland as well as service companies in Singapore, Dubai and the US. The tax department manages the tax affairs for the whole group, including corporate earnings, wages, salarytax, tax reporting, VAT, IPT and some employee taxes. At present there are eleven employees and members of the staff including Head of Tax.
Key Result Areas
Tax compliance Responsible for the preparation of the following, for review by the compliance & reporting tax manager:
- Annual corporation tax returns and syndicate tax returns - Quarterly payment calculations - communicationand liaison with HMRC - Tax reports to Lloyd's -
Accounting Responsible for the preparation of the following, for review by the compliance & reporting tax manager:
- Quarterly tax reporting for the UK companies and the group, including preparation of tax charge, tax journals and group tax consolidation workings - Tax disclosures for the UK company annual published accounts
- Liaising with UK accounting teams and tax colleagues outside the UK to manage the quarterly tax reporting process/timetable - Liaising with tax colleagues outside the UK to understand the quarterly tax workings for inclusion in the consolidation - give tax support to the UK accounting teams where it proves necessary
Other key areas
- Assist the compliance & reporting manager with any ad hoc projects - Be responsible for dealing will all requests relating to withholding tax documentation from brokers and investment managers (e.g. certificates of residence and FATCA certifications) - Preparation of the annual SAO report for corporation tax, for review by the compliance & reporting tax manager
Risk management and Planning findopportunities and threats for the Group from changes in the business environment and changes to tax law.
Relationship management - Develop good relationships with other Finance teams and with business teams outside of Finance.
Job Specific Requirements
- In depth tax technical knowledge - tax accounting and UK tax returns
- Finance service background insurance and Lloyd's specific knowledge advantageous but not required
- Able to highlight tax issues and research them
- skillto manage a number of diverse issues and findneed for internal or external support
25/05 - Tax Accountant Location: South West London South East London ... Jobs
Key points: Robert Half Finance and Accounting (Financial Services) are employing for a Part Qualified/ Finalist Accountant to be working with an International Bank located in the City of London. This is a sensational opportunity to be working with an established global organisation and agree a new role in which you can enhance your skills. This job offer .Assist the Head of Tax with tax computations and compliance for VAT and Corporation Tax.Assist with the preparation of the annual corporate tax returns.Handle the tax planning in order to minimise the tax bill in accordance with HMRC code of practice on taxation for banks.Assist in the preparation and review of statutory accounts under UK GAAP and IFRS.Preparation of financial risk disclosures.Prepare information for risk committees and the Board.Prepare month end accounts for the banks small subsidiaries, properties and overseas subsidiaries.Ad hoc projects as and when required by the CFO The Profile The successful applicant will have the following experience/qualifications:.Part Qualified/ Finalist Accountant in ACA/ACCA/CIMA.Knowledge of Tax - Local, VAT, Corporation Tax and double tax relief.Strong Excel skills.A good knowledge of FCA regulations.Preferably a background in the Retail or Investment Banking.Able to be working with minimum supervision and have strong organisational skills The Company An International Bank with subsidiaries all over the global. This bank has a long standing established customer base and is growing from strength to strength. Based in the City of London this is a great opportunity for a Part Qualified/ Finalist Accountant to be working with a steady finance team where they will enhance their accounting skills, use their tax experience and assist with the daily operations of the business. Salary Benefits This temporary role is for a minimum six months with an opportunity to go permanent for the successful jobseeker. The rate for this role is £200-£250 per day. Robert Half Ltd acts as an employment business for temporary positions and an employment organisationfor permanent positions. Robert Half is committed to equal opportunity and diversity. Suitable jobseekers with equivalent qualifications and more or less experience can apply...This job was initially submitted as.www.totaljobs.com/JobSeeking/Tax-Accountant_job65537690 ..........
Key points: an established and leading R&D tax credits experts is seeking a permanent full-time Tax Accountant to be working with it's highly successful and growing team.
The ideal jobseeker for this new vacancy would be a qualified tax accountant that has experience in dealing with R&D tax relief claims.
The Candidate can either be based from home or work at the company's offices in Melton Mowbray, Leicestershire. An exciting aspect of this role is meeting innovative clients to discuss their R&D projects. The Candidate will also entitled to a 5% company pension contribution.
- Working alongside their Technical Consultants you will give tax guidance to their clients especially relating to R&D tax relief and R&D capital allowances claims. - The Candidate will prepare costing schedules, Company Tax Returns (CT600) and tax computations in support of R&D tax relief and R&D capital allowance claims. - Communicate with clients and other stakeholders, including HMRC, to make sure claims are processed efficiently. - Prepare finance schedules to help give funding applications.
- Is a qualified tax professional and has experience dealing with R&D tax credit claims. - Is highly professional, personable and presents well in client meetings. - Is able to manage and prioritise multiple client claims. - Is a talented and knowledgable user of Microsoft Excel including pivot tables and other data tools. - Has experience of using corporation tax software to prepare CT600 and tax computations. - Is prepared to travel to client meetings anywhere in the UK, including frequent visits to London. £35k - £45k pa ..........
Key points: an established and leading RD tax credits experts is seeking a permanent full-time Tax Accountant to be working with it's highly successful and growing team..The ideal jobseeker for this new vacancy would be a qualified tax accountant that has experience in dealing with RD tax relief claims. The Candidate can either be based from home or work at the company's offices in Melton Mowbray, Leicestershire. An exciting aspect of this role is meeting innovative clients to discuss their RD projects. The Candidate will also entitled to a 5% company pension contribution. Key Duties: - Working alongside their Technical Consultants you will give tax guidance to their clients especially relating to RD tax relief and RD capital allowances claims. - The Candidate will prepare costing schedules, Company Tax Returns (CT600) and tax computations in support of RD tax relief and RD capital allowance claims. - Communicate with clients and other stakeholders, including HMRC, to make sure claims are processed efficiently. - Prepare finance schedules to help give funding applications. Ideal Candidate: - Is a qualified tax professional and has experience dealing with RD tax credit claims. - Is highly professional, personable and presents well in client meetings. - Is able to manage and prioritise multiple client claims. - Is a talented and knowledgable user of Microsoft Excel including pivot tables and other data tools. - Has experience of using corporation tax software to prepare CT600 and tax computations. - Is prepared to travel to client meetings anywhere in the UK, including frequent visits to London...This job was initially submitted as.www.totaljobs.com/JobSeeking/Tax-Accountant---RD-Tax-Credits--Relief_job65454393 ..........
Key points: My client, a large housing association is advertising for a Group Tax Accountant to help push the company send in a new and exciting way The role will see you taking ownership of the Group's tax compliance processes to make sure adherence to all HMRC regulations, particularly in relation to VAT. Key Objectives of the Post.Oversee the operation of the Group's intercompany transactions, assuming responsibility for accurate intercompany accounting, consolidation adjustments and intercompany forecasting. Liaise with external advisors in relation to tax advice for the Group's land transactions, construction activities and intragroup arrangements. Specific Vacancy responsibilities Prepare and send accurate and complete tax returns for the Group and its subsidiaries including VAT, CIS, SDLT, ATED, Corporation Tax returns and giftaid payments, maintaining a 100% record of submitting all compliance filings and payments by the statutory deadline. Act as lead contact for HMRC, external tax advisors and for internal tax queries across the Group, providing concise, compliant and audience-appropriate information that demonstrates high levels of communication and customer service skill. Produce accurate and timely rolling forecasts, audit schedules and statutory accounting notes for the Group and its subsidiaries in relation to tax, intercompany and consolidation working closely with the Financial Accounting Manager to deliver a right-first-time service. Liaise with external advisors to co-ordinate tax advice to the Group's Development Team in relation to new developments and intercompany land transfers, working alongside the Development Finance Manager to give an outstanding customer service. Review the Finance Assistant's work in relation to weekly, monthly and ad-hoc journal postings and balance sheet reconciliations for VAT, intercompany and any other tax transaction. Support the Payroll Manager in employment tax matters as required particularly in relation to the dealing with and reporting of employee benefits, ensuring a compliant and user-friendly system across the Group. Working with the Compliance Manager carry out a rolling tax compliance review programme to make sure policies and procedures across all areas of the business are tax compliant, efficient, user-friendly and fully documented. give a user-friendly, customer-focused and dependable service at all times, creating strong working relationships with internal and external customers and consistently demonstrating a 'can-do' attitude. Continually review and improve systems and processes, working in a collaborative manner across teams and departments and maintaining a positive approach to change at all times. give any reports or information and do any other duties and assignments as directed..required.Fully qualified accountant (ACCA/ACA or equivalent) required. Strong tax compliance background with attention to detail required - responsible for maintaining ..........
Key points: The prospective employer is a UK-wide property group, located in Central London and are looking to recruit a two year post-qualified ACA/ACCA from practice into the vacancy of Senior Financial Accountant.
This role supports the Financial Accounting team in improving the statutory reporting of The prospective employer and providing technical accounting help in the day to day transaction accounting within the wider finance team.
The individual will need to be a qualified accountant, with statutory accounts preparation experience, good technical knowledge in both UK GAAP and IFRS. The individual will have good communication and influencing skills and will joinresults orientation and teamwork to deliver strong and successful solutions.
The specific responsibilities of the vacancy include: - Statutory reporting - help with the statutory accounts process (c. 120 entities) including preparation and review of accounts, liaison with auditors and senior management - Technical guidance - help in assessing the impact of new accounting standards on the activities of the company - Review of proposed property transactions from a technical accounting perspective - Provision of support to the tax function on an as needed basis - help with debt covenant reporting - Other ad hoc duties
The ideal jobseeker for this new vacancy will be
- Qualified (ACA/ACCA or equivalent) - Knowledgeable (from a theoretical and practical sense) on accounts preparation - Good with systems - Bright, engaging and looking for their first move in industry in a business that promotes from within £50k - £55k pa + Bonus incentives incentives, pension benefits ..........
Key points: As a jobseeker are you looking for your next career move in finance?
Have you had earlier work experience in the construction industry?
The employer is one of the UKs leading construction companies who agree new build and refurbishment projects in the residential, leisure and commercial sectors. They are looking to recruit a financial accountant to be working with their established team. Your job duties will include being responsible for ensuring the completeness and accuracy of all financial balances in the business and Group statutory Reporting. If this new vacancy sounds of interest to you and you wish to explore this opportunity further then do click make an application today.
Duties and responsibilities include (but are not limited to):
- Responsible for reconciling all non - agreementrelated balance sheet accounts as part of the month end process
- Updating Fixed Asser Register on a monthly basis
- Ensure all intercompany recharges are dealt with in a timely manner and balances reconciled
- VAT returns
- Production of annual accounts for all entities and liaison with auditors
- Assist with consolidation of annual accounts
- Responding to adhoc requests for information as required ensure that all reported financial information is of the highest standard
- Assist in the development of key control documents such as accounting and policy manual, delegated powermatrix, key financial control.
- Support the FC in any other projects
Desirable skills and attributes:
- Qualified accounts with 2/3 years post qualified
- Construction industry would be preferable
- Experience in earlier role
- Use of Microsoft Office including strong excel skills
Candidates must be qualified to work in the UK full time without restriction.
Due to the high volume of applications we receive it is not always possible to respond to unsuccessful jobseekers. Therefore if we have not responded to your application within five days assume that on this occasion your application has not been successful. 50000 ..........
Key points: Senior Financial Accountant We are seeking to employ and looking for a bright and aspiring Senior Financial Accountant with a strong ACA background (or equivalent) from a major accounting practice or a software environment. The Candidate should be "hands on" and willing to closely understand and get involved in all of the day to day accounting of the company. This is a pivotal role reporting directly to the Head of Finance, working closely with head office departments and all areas of the business and Senior Management. It is a business facing role that will have interaction with a variety of non-finance employees with the aim to further develop strong finance ethics and rigorous cost understanding and control. Your job duties will include being responsible for creating and maintaining the financial forecasting strategy as well as be in steady contact with the Financial Director and Head of Finance. Main Role & Vacancy responsibilities - keepenhance and document systems and procedures to make sure the efficient and successful management of the company's finances.
- Completion of the monthly management accounts process with a focus on understanding and analysing the key cost drivers in order to challenge and drive financial performance.
- Using a financial control framework, including financial accountabilities and authorities to make sure full financial control.
- To enhance and control a centralised accounting system to make sure that accounts are successfully managed.
- Providing a support service by working with all departments and the managers and management personnel to help make financial decisions.
- Act as the main point of contact to external auditors and give all required information.
- Ensure accounting policies comply with the relevant accounting standards and that group policies are followed.
- Prepare management reports for the Head of Finance
- Manage all aspects of the group's tax obligations and responsibilities
- Other ad-hoc and varied projects as required
- Responsible for purchase ledger sales ledger general ledger and cash book
- International reporting with FX adjustment
Qualifications and Requirements Education - CIMA / ACCA / ACA Qualified is sought
- earlier software house / technology experience is highly desirable as would be Asia Pacific payroll process.
- Strong personality and conversation discuss issues and skillto positively interact required to interact successfully with members of the wider Operations and Senior managers and management personnel
Work Experience - Candidates will be qualified ACCA/ACA/CIMA with 3 years post qualified experience working in a small team where Your job duties will include being responsible for accounts from top to bottom