Changes

==Services provided by CPAs==

==Services provided by CPAs==

The primary functions CPA fulfill relate to assurance services, or public accounting. In assurance services, also known as financial audit services, CPAs attest to the reasonableness of disclosures, the freedom from material misstatement, and the adherence to the applicable [[generally accepted accounting principles]] (GAAP) in financial statements. CPAs can also be employed by corporations—termed "the private sector"—in finance functions such as [[Chief Financial Officer]] (CFO) or finance manager, or as [[CEO]]s subject to their full business knowledge and practice. These CPAs do not provide services directly to the public.

The primary functions CPA fulfill relate to assurance services, or public accounting. In assurance services, also known as financial audit services, CPAs attest to the reasonableness of disclosures, the freedom from material misstatement, and the adherence to the applicable [[generally accepted accounting principles]] (GAAP) in financial statements. CPAs can also be employed by corporations—termed "the private sector"—in finance functions such as [[Chief Financial Officer]] (CFO) or finance manager, or as [[CEO]]s subject to their full business knowledge and practice. These CPAs do not provide services directly to the public.