A CPA is in public accounting practice when
he/she
a. Holds, or is appointed to, in an
accounting professional group in
government or in a government-owned
and/or controlled corporation where
decision making requires professional
knowledge in the science of accounting.
b. Represents his/her employer before
government agencies on tax and other
matters related to accounting.
c. Represents his/her clients before
government agencies on tax and
other matters related to accounting.
d. Teaches accounting, auditing,
management advisory services,
accounting aspect of finance, business
law, taxation, and other technically
related subjects
he/she
a. Holds, or is appointed to, in an
accounting professional group in
government or in a government-owned
and/or controlled corporation where
decision making requires professional
knowledge in the science of accounting.
b. Represents his/her employer before
government agencies on tax and other
matters related to accounting.
c. Represents his/her clients before
government agencies on tax and
other matters related to accounting.
d. Teaches accounting, auditing,
management advisory services,
accounting aspect of finance, business
law, taxation, and other technically
related subjects