CPA License

Описание: The CPA credential itself has no limitations on its use geographically, but each jurisdiction may determine what activities can be performed by a licensed CPA within its borders.

Local limits on public accounting usually require completion of university courses in ethics, attestation standards, and evidence-based auditing, and some form of experience working under direct supervision, which could include an internship or apprenticeship period while still attending university.

A Chartered Accountant with additional expertise (usually gained through experience) in a particular accounting field can obtain the title Chartered Professional Accountant (CPA).

CPAs perform various functions depending on their role and that of the employer.

CPAs who work for large organizations may also have tax-related responsibilities. Others focus on one area: consulting with clients about their finances, including making recommendations regarding investments and insurance plans.

Some CPAs specialize in auditing or taxation, while others are accountants generalists who aid the human resources department, systems analysts, or finance directors in managing budgets, reporting on financial performance, developing strategy, and determining whether businesses can continue to operate or must restructure.

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