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The main service offered by a CPA is that of public accounting, also known as assurance services (financial audit). Here a CPA will attest to the reasonableness of disclosures, the freedom of material misstatement, and the adherence to the applicable generally accepted accounting principles in financial statements. In larger cities a CPA may be employed by a corporation. This is known as the private sector. Here their roles can range from that of CFO (chief financial officer), to finance manager or even CEO (chief executive officer). Other CPAs in the private sector serve as business consultants, often analyzing a company's financial details, then providing the best possible solution to increase revenue, cut costs, etc.

 
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