Public Accounting:- Certified public accountants are independent professional person comparable to attorneys or physicians, who offer accounting services to clients for a fee. The CPA certificate is a license to practice granted by the state on the basis  of a rigorous examination and evidence of practical experience. All states require that candidates pass an examination prepared and administered on a national basis twice each year by the American Institute of Certified Public Accountants. Requirements as to education and practical experience differ somewhat among the various states.

Auditing :- Well if we talking about the Auditing so the principle function of a CPA is auditing. To perform an audit of a business , a firm of certifies public accountants makes a careful review of the accounting system and gathers evidence both form within the business and from outside sources. This evidence enables the CPA firm to express its professional opinion as to the fairness and reliability of the financial statements. Person outside the business, such as bankers and investors who rely upon financial statements for information, attach great importance to the annual audit report by the CPA firm. The independent status of a CPA firm retained to make an annual audit is just as important as its technical competence in assuring outsiders that the financial statements prepared by management disclose all relevant information and provide a fair picture of the company’s financial position and operating results.