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Companies & buy Essay

CPA or certified public accountant are the people in our society who had a clear understanding concerning the financial aspects of the company, a group or an entity. They are considered as the sole institution who certify to the validity of a certain financial statements. The services of a CPA is not only intended to attest the integrity of the financial report of the hiring company but it is for the protection of the public.

While CPAs are known by the general public in part for their business consultants, finance and tax expertise, as well as for “doing the books” of small organizations, they are uniquely educated for the attestation function discussed above. Because accountants are educated on the foundational levels of a business, they are commonly called upon for general business knowledge.

Increasingly, CPAs are employed by corporations in finance functions such as Chief Financial Officer (CFO) or finance manager, or CPAs are employed as CEOs subject to their full business knowledge and practice, and do not provide services directly to the public. Although some CPAs serve as business consultants, the consulting role is under scrutiny following the corporate climate in the aftermath of the Enron scandal. This has resulted in

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divestitures in the consulting divisions by many accounting firms.

In audit engagements, CPAs are (and have always been) required by professional standards and Federal and State laws to maintain independence (both in fact and in appearance) from the entity they are conducting an attestation (audit and review) engagement. However, most individual CPAs who work as consultants do not work as auditors, or vice versa. Accountants are being paid on contract basis. However, The can be paid on a daily or monthly salary.

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