what-is-a-cpa

what-is-a-cpaCPA, or certified public accountant, is an accounting professional who has passed the CPA試験. さらに, 彼らはライセンスを取得CPAになるためにすべての状態の教育や実務経験の要件を満たしています. これらの規格は、彼または彼女が適用された状態で、会計の状態ボードで述べたものです.

しかしながら, 何の国家またはユニバーサルCPAライセンスはありません. すべて 50 米国の州および追加の5つのライセンス管轄区域は、互いに独立して行動します. 更に, これらすべての法域では必要 免許のためのさまざまな資格. 本来, each state board issues its own license based on the current rules and requirements in that state.

この方法では, a CPAライセンス is much like an attorney’s license. Certified public accountants are typically only licensed in one state, but they can become licensed in additional states based on the reciprocity laws.

The CPA designation is the most sought after and used credential in the world of accounting and for good reason. This credential gives you the experience, expertise, knowledge, and opportunity to do many things in your career that a non-certified accountant wouldn’t be able to do.

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

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What is a Certified Public Accountant and What Does a CPA Do?

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

Let’s look at both:

CPAは、公共会計事務所で何をするのか?

CPAは、公会計業界におけるCPA事務所で行っていることを異なるいろいろな仕事があります。. ここではいくつかあります.

監査とレビュー

公認会計士は、公会計に行って、メインの仕事の一つは、クライアントの財務書類を監査し、ステートメントの意見を出しています. 基本的に, 監査人は、経営者が財務諸表をレビューし、評価する公平な第三者として認識されています. 監査に基づいて、, CPAは、任意の重要な虚偽表示が見つかったかどうかを開示財務諸表の意見を与えます.

最終的には, 彼らは株主および公衆に発行される前に、すべての公開企業は、公認会計士事務所の監査に彼らの財務諸表を持つようにSECによって必要とされています.

税の準備とサービス

CPAのための最も人気のある、よく知られたキャリアパスの一つは、税の準備業界であります. 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.

Consulting Services

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.

Forensic Accounting Services

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.

Financial Planning and Business Valuation

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, they also inform their clients of the tax ramifications of selling or transferring a business. This is common in estate and succession planning.

Litigation Services

Although CPAs are not licensed to practice law, they are often used by attorneys to find and prove evidence as an expert witness in the courtroom. This is common in divorce proceedings, bankruptcies, and business mergers/acquisitions/splits.


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What Does a CPA Do in Industry Accounting?

There are several different jobs that CPAs perform outside of the scope of public accounting. Here are a few of them.

Company Management

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

Company Executives

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.

Non-Profit Organizations

Just like for-profit companies, 非営利団体は、その資金の最善の方法を使用する方法について、組織を助言を与えると導くことができるリーダーシップと財務管理者を必要とします.

公認会計士は、多くの場合、非営利団体のボードに任命し、日々の運用管理を支援しています.

政府

政府は異なるいろいろな仕事のために公認会計士を採用します. IRS, FBI, 軍事的, そして議会自体は、異なる容量で公認会計士を使用しています. 地元から連邦への政府のあらゆるレベルでの会計士のためのさまざまな機会のトンがあります。.

教育

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?

There are so many career options and opportunities available for certified public accountants that it’s crazy to not become one. If you are an accountant or are going into accounting, I would strongly recommend becoming certified. You won’t regret it.

ケネス・W. ボイド

ケネス・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, 監査役, 税作成者と大学教授. Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.