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By: Le Guider Consultancy & Training Institute Llc
View All 11 CoursesCPA (US) is a certification awarded by American Institute of Certified Public Accountants (AICPA). The primary functions performed by CPAs relate to assurance (financial audit) services, wherein they attest to the reasonableness of disclosures, the freedom from material misstatement, and the adherence to the applicable generally accepted accounting principles (GAAP) in financial statements.