Accountants, CPA
Santa Rosa, Sonoma County, San Francisco North Bay, Ca. USA

Although some CPAs serve as business consultants, the

consulting role is under scrutiny following the corporate climate in the aftermath of the Enron scandal. This has resulted in divestitures in the consulting divisions by many accounting firms. In audit engagements, CPAs are (and have always been) required by professional standards and Federal and State laws to maintain independence (both in fact and in appearance) from the entity for which they are conducting an attestation (audit and review) engagement. However, most individual CPAs who work as consultants do not work as auditors, or vice versa.

CPAs also have a niche within the income tax preparation industry. Most small to mid-sized firms have both a tax and an auditing department. Someone's CPA is one of that individual's most trusted experts. CPAs are scattered throughout the business world.