Accountant in the United State of America practice accounting or accountancy, which is a provision, measurement or disclosure of assurance about monetary or financial information. Thus, this is helping tax authorities, investors, managers and many others in making decisions about resource allocation. Largest accountant of the world being the Big Four Auditors, most of the accountants are working in the public sector, industry and commerce.

Certified Public Accountants (CPAs) or in some states as Public Accountants (PAs) are the certified accountants in the US, while those unlicensed can be Accredited Business Accountants (ABAs), Certified Management Accountants (CMAs) and Certified Internal Accountants (CIAs). Type of services being provided and the legal status creates the differentiation in the certification; however some accountants may be paid extra one certification. In addition to this, the certified accountants have actually uncertified accountants as their subordinates, working without certification, offering their services in private sectors as well.

These certified accountants facilitate public with their work by inspecting the financial transactions and expenditures. Many of them also offer other services like some financial advisory services, litigation support, tax and accounting. Although, the license of being an accountant has different criteria in all states but the Uniform Certified Public Accountant Examination is important for everyone to pass, held by the American Institute of Certified Public Accountants. However license given by a particular state is called Licensed Public Accountant (LPA), which is allowed to work like CPAs, except reviews or audits. For accountants to work in any other state is difficult due to the lack of openings and accept no new applicants.

There are certain levels of examinations for an internal accountant to pass, a four part exam from the institute. But one part is ignored if candidate has passed CPA exam. After which the accountant provides the services for an employer directly than for the public. While a Certified Management accountant can provide his services to public, if he has passed the examination and completed the practice tenure required by the institute. Another type of accountant that is proficient in business laws, ethics, consulting services, taxation, statements preparation, reporting and financial accounting called ABA or Accredited Business Accountant. For these unlicensed practitioners the word ‘accountant is not used, rather they are called Accredited Business Advisors. But they still perform the job of accounting. So, these USA accountants are the liable people who take care of the money issues and advise investments and business, in the light of their knowledge.

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