The Concept of Certified Public Accountants’ Job

Certified public accountants (CPAs) denote financial experts who have satisfied strict educational and experience demands, encompassing succeeding in difficult assessment tests such as the Uniform CPA Exam. Consistent with the American Institute of Certified Public Accountants, they ought to attain a bachelor’s degree and a minimum of two years of accounting experience (Gaynor, Janvrin, Pittman, Pevzner, & White, 2015). Certified public accountants operate in a diversity of capacities, encompassing consulting, tax advice and preparation, and auditing. They are at times self-employed but might be employed in public accounting organizations. CPAs might focus on the concerns of tax returns for companies, self-employed people, and small/medium-sized enterprises. They may also assist their customers in developing a policy to reduce the level of taxes that firms owe. If a company is about to carry out a crucial task, for instance, acquisition, merger, or expansion, the certified public accountant may alert its ownership of likely tax implications.

Certified public accountants might audit financial documentation and books to confirm their correctness and check whether the essential paperwork has been followed (Raiborn, Butler, Martin, & Pizzini, 2017). They also aid firms in setting up techniques of financial reporting and accounting. In most instances, they are requested to assess monetary documents to establish the probable existence of fraudulent practices. On the concerns of consulting, certified public accountants assist in setting up business plans that enable potential owners to acquire adequate funding (Watts & Zuo, 2016). They also inform the management of the viability of a business concept, which assists in decision-making progression. Similar to other experts such as physicians and lawyers, certified public accountants are required to conform to a stringent code of ethics. In this respect, they ought to have the best interest of their customers at heart and uphold public confidence.


Gaynor, G. B., Janvrin, D. J., Pittman, M. K., Pevzner, M. B., & White, L. F. (2015). Comments of the Auditing Standards Committee of the auditing section of the American Accounting Association on IESBA consultation paper: Improving the structure of the code of ethics for professional accountants. Current Issues in Auditing9(1), C12-C17. Web.

Raiborn, C., Butler, J. B., Martin, K., & Pizzini, M. (2017). The Internal audit function: A prerequisite for good governance. Journal of Corporate Accounting & Finance28(2), 10-21. Web.

Watts, R. L., & Zuo, L. (2016). Understanding practice and institutions: A historical perspective. Accounting Horizons30(3), 409-423. Web.

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