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Well they must, but they don't. If you work on a contact they pay you by the hour (there is no overtime). If you are a permanent employee most of the time you don't get paid for staying late. It is considered that you are loyal to the company and you work for it's own good, and yours.... Maybe you'll get a Christmas bonus or will get promoted some day.
Accountants are usually salaried employees that need to get a certain amount of work done. They probably also book off early in the summer to go to the beach.
Hourly employees who work more than 44 hours in a week are entitled to 1.5 times minimum wage. For an example, if minimum wage is $5/hour and you currently earn $7.50/ hour, you will not receive and premium pay for overtime hours. This is legislation. Employers may have different labour practices in effect.
Accountants have it great in that its so easy to work for yourself!
Once you know the tricks of the trade, you can set up your own business, rather than work set hours for an employer.
I know I would do that if I were a qualified accountant.