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CHAPTER 61H120 DEFINITIONS 61H120.001Types of Certified Public Accountants and Firms; Office 61H120.002Attest as an Expert in Accountancy to the Reliability or Fairness of Presentation or Expression
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Certified public accountants (CPAs) are professionals who have met specific licensing and education requirements to become certified in public accounting.
CPAs who perform services for the public, such as auditing, consulting, and tax preparation, are required to file certified reports with regulatory bodies.
CPAs must follow specific guidelines and standards set by regulatory bodies when filling out certified public reports.
Certified public reports are used to provide assurance to the public about the accuracy and reliability of financial information.
Certified public reports must include detailed information about the financial statements, audit procedures, and any findings or recommendations.
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