CPA Responsibilities & Duties | eHow

Every state has specific qualifications for a Certified Public Accountant (CPA). A candidate has to pass both an accounting exam and an ethics exam and has to prove sufficient education including both accounting and ethics courses.

Because CPAs deal with people’s money, they basically hold lives in their hands, and the profession takes this responsibility seriously. In addition to certification, states have ruling bodies that provide detailed regulations for accounting. A CPA firm in Santa Rosa is guided by the California Board of Accountancy.

Several associations exist to provide specific guidance for CPAs. They define responsibilities and duties, and although not necessarily aligned, all of these organizations follow the same basic principles within their codes of conduct.

The following principles are paraphrased from the American Institute of Certified Public Accountants, Inc. and provide the common expectations for CPAs.

Responsibility

CPAs must exercise sensitive, moral judgments with their clients and must work to maintain the public’s confidence, satisfy the responsibilities of self-governance, and improve the art of accounting.

The public interest

CPAs must serve the public interest, honor the public trust, and demonstrate a commitment to professionalism. Offered services must be consistent with acceptable professional behavior.

Integrity

Integrity is measured in terms of what is right and just and requires CPAs to follow technical and ethical standards. It requires that service and the public trust not be subordinated to personal gain and advantage.

Objectivity and independence

CPAs must maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A public practice should act independently when providing auditing and other attestation services.

Due care

A CPA should strive toward competence, derived from education and experience. Due care requires that services be provided with diligence and quality at the highest level possible.

Scope and nature of services

All principles should be adhered to in determining the scope and nature of services the CPA provides.

When looking for a CPA firm in Santa Rosa, consider how closely they follow the CPA responsibilities and duties. To learn about the accounting services offered by Susan C. Adamson, CPA, call her at 707-799-2705.