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A CPA may report a violation of a public accounting firm's performance in an audit.

Public accountants assist a variety of clients, including both individuals and corporations, in the preparation of financial documentation. CPAs, or certified public accountants, analyse a company's financial statements before they are made public.

In many English-speaking nations, qualified accountants are known as Certified Public Accountants. In other English-speaking nations, it is typically equivalent to the title of chartered accountant. The CPA is a license that allows holders to offer public accounting services in the United States.

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