In the United States,
legally practicing
accountants are Certified
Public Accountants (CPAs),
and other non-statutory
accountants are Certified
Internal Auditors, (CIAs)
Certified Management
Auditors, (CMAs) and
Accredited Business
Accountant (ABAs). The
difference between these
certifications is primarily
the legal status and the
types of services provided,
although individuals may
earn more than one
certification. Additionally,
much accounting work is
performed by uncertified
individuals, who may be
working under the
supervision of a certified
accountant. However, as
noted above the majority of
accountants work in the
private sector or may offer
their services without the
need for certification.
A CPA is licensed by the
state of their residence to
provide auditing services to
the public, although most
CPA firms also offer
accounting, tax, litigation
support, and other financial
advisory services. The
requirements for receiving
the CPA license varies from
state to state, although the
passage of the Uniform
Certified Public Accountant
examination is required by
all states. This examination
is designed and graded by
the American Institute of
Certified Public
Accountants.
