što-je-a-CPA

što-je-a-CPACPA, ili ovjereni javni računovođa, je računovodstveni stručnjak koji je prošao CPA ispita. Dodatno, they have fulfilled all the state education and work experience requirements to become a licensed CPA. These standards are those set forth by the state board of accountancy in the state in which he or she applied.

Međutim, there is no national or universal CPA license. svi 50 US states and an additional five licensing jurisdictions act independently of one another. osim toga, all these jurisdictions require različite kvalifikacije za licencu. U srži, each state board issues its own license based on the current rules and requirements in that state.

Na ovaj način, a CPA licence je mnogo kao odvjetnik licencom. Ovjereni javni računovođa su obično samo licencirani u jednoj državi, ali mogu postati licencirani u dodatnim državama na temelju zakona reciprociteta.

CPA oznaka najtraženijih i koristi uvjerenje u svijetu računovodstva i za dobar razlog. To uvjerenje daje iskustvo, ekspertiza, znanje, and opportunity to do many things in your career that a non-certified accountant wouldn’t be able to do.

Stoga, let’s take a look at some CPA job descriptions and a list of what CPAs are capable of doing!

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Što je ovjereni javni računovođa i Što CPA Do?

Certified Public Accountants have many different career paths and options available to them. That’s why this certificate is so popular. Međutim, the main two career paths include public accounting and industry accounting.

Let’s look at both:

Što CPA raditi u javnom računovodstvu firma?

There are a variety of different jobs that a CPA performs at a CPA firm in the public accounting industry. Here are a few.

Revizija i pregled

Jedan od glavnih radnih ovjereni javni računovođa obavlja u javnom računovodstvu je revizija klijent financijska izvješća i davanja mišljenja o izjavama. Basically, the auditor is recognized as an unbiased third party who reviews and evaluates the financial statements prepared by management. Na temelju revizije, the CPA gives an opinion of the financial statements disclosing whether any material misstatements were found.

na kraju, all public companies are required by the SEC to have a CPA firm audit their financial statements before they are issued to shareholders and the public.

Porezni Priprema i usluge

Jedan od najpopularnijih i najpoznatijih karijere za CPA je u industriji pripreme poreza. This includes preparing all different types of client tax forms from property taxes to income taxes. This also includes advising clients on tactics and strategies of how to structure their affairs to minimize tax burdens.

Savjetodavne usluge

CPAs are engaged in many different types of consulting services to help their clients identify business problems and run their operations more effectively. Some consultations include evaluating internal controls and identifying possible operational improvements.

Forenzički računovodstvene usluge

Far too often employees or owners embezzle money from the company. Most of the time embezzlement schemes aren’t caught until some time after the initial event. It could take months or even years to uncover a complicated embezzlement scheme.

CPAs are often hired to dig through financial records, identify if money was stolen, and report all fraudulent activities that were uncovered.

Financijsko planiranje i Poslovni Procjena

CPAs are often engaged to advise clients when the best time to sell a business is and how to transfer it to another person.

During the evaluation process and planning stages, oni također obavijestiti svoje klijente o poreznim posljedicama prodaje ili prijenosa poslovanja. To je uobičajeno u nekretninama i sukcesije planiranje.

parnični usluge

Iako CPA nisu ovlašteni za obavljanje odvjetništva, oni se često koriste odvjetnici pronaći i dokazati dokaze kao stručni svjedok u sudnici. To je uobičajeno u brakorazvodne parnice, stečajeva, i poslovnih spajanja / preuzimanja / dijeli.


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Što CPA raditi u industriji računovodstvo?

Postoji nekoliko različitih radnih mjesta koja CPA obavljaju izvan dosega javnog računovodstva. Ovdje su neke od njih.

Društvo za upravljanje

CPAs make great managers because they understand finance, operations, and how to improve profitability.

Rukovoditelji tvrtke

Along the same lines, CPAs make great CEOs, CFOs, and COOs because they understand the inner workings of a company. It’s not uncommon for a company to hire a certified public accountant as the CFO or COO.

Neprofitne organizacije

Just like for-profit companies, non-profit organizations need leadership and financial managers who can give advice and guide the organization on how to use its funds the best way.

CPAs are often appointed to the board of non-profits and help manage the day-to-day operations.

Vlada

The government employs CPAs for a variety of different jobs. The IRS, FBI, military, and Congress itself uses CPAs in different capacities. There are a ton of different opportunities for accountants at every level of government from local to federal.

Obrazovanje

Most accounting professors at major universities are certified. Although this isn’t a requirement, it is important seeing as they will be telling students to go become a CPA.


What Can a CPA Do that an Accountant Can’t Do?

There are a bunch of different things that CPAs are legally allowed to do that a non-certified accountant is unable to do. Here are a few examples.

Auditing

Non-certified accountants are not allowed to audit public companies, issue audit reports or opinion letters, or review public company financial statements for the SEC. The SEC only allows a CPA firm to perform these services.

Taxation Services

The IRS gives certified public accountants special privileges that non-certified accountants don’t get. A CPA is allowed to sign a clients’ tax return as a paid preparer and represent the client in front of the IRS. These privileges are also awarded to enrolled agents and attorneys.


Will You Become a CPA?

Postoji toliko mnogo mogućnosti za karijeru i mogućnosti dostupne za ovjereni javni računovođa da je lud ne postane jedan. Ako ste računovođa ili idu u računovodstvo, Ja bi jako preporučiti postane certificirani. Nećete požaliti.

Kenneth W. Boyd

Kenneth W. Boyd is a former Certified Public Accountant (CPA) and the author of several of the popular "For Dummies" books published by John Wiley & Sons including 'CPA Exam for Dummies' and 'Cost Accounting for Dummies'.

Ken has gained a wealth of business experience through his previous employment as a CPA, Revizor, Porezna sastavljača i profesor visoke škole. Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.