Certified public accountant is the abbreviation of certified public accountant, which refers to the practitioners who have obtained the certificate of certified public accountant according to law and are entrusted to engage in auditing, accounting consulting and accounting services. The main task of certified public accountants is to examine the accounting statements of enterprises and issue audit reports; Verify the enterprise capital and issue a capital verification report.
Handle the audit business in matters of enterprise merger, division and liquidation, and issue relevant reports; Other auditing businesses as stipulated by laws and administrative regulations. In particular, when auditing listed companies, certified public accountants should not only verify whether a company has followed laws, regulations and systems, but also judge whether its accounting statements have followed the principles of authenticity, fairness and consistency. The report issued by a certified public accountant in carrying out audit business according to law has the effect of proof.
Basic overview of CPA:
In some other countries, such as Britain, Australia and Canada, certified public accountants are called international accountants. Internationally, accountants generally refer to certified public accountants, not middle-level professional accountants in China. Accounting firms are legally established institutions that undertake the business of certified public accountants. A certified public accountant shall join an accounting firm when performing business.