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In the United States, practicing accountants include Certified Public Accountants (CPAs), Certified Internal Auditors (CIAs) and Certified Management Accountants (CMAs). The difference between these certifications is primarily the types of services provided by the accountants, although individuals may earn more than one certification. Certified Public Accountants are often hired by members of the general public to advise them on subjects related to the filing of individual tax returns. Some Certified Public Accountants work for firms that offer accounting, tax, litigation support and other financial services to businesses. Some businesses have their own internal Certified Public Accountants on staff full-time to give them financial advice.
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