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It covers various aspects of professional accounting roles, including public accounting firms (Big 4 and second-tier), small practices, and sole practitioners, detailing their services such as assurance, audit, financial management, taxation, forensic accounting, insolvency, internal audit, and business advising. The document also outlines roles within the private or business sector, such as professional accountants in business (PAIB) in large companies, SMEs, and start-ups, highlighting positions like board members, CFOs, financial directors, and strategic management accountants. Specific sections address accountants in government departments, public entities, high-wealth individuals, business organizations, trusts, foundations, charities, and sporting/cultural associations, emphasizing financial reporting, risk management, and strategic management accounting. It highlights the serious threat of self-interest in financial advice contexts and references specific pages within the document for detailed information and practice questions.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/ethics-and-governance-cpa-notes/180054/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/ethics-and-governance-cpa-notes/180054.png","ImageObject",300,407,{"name":92,"@type":93},"Eden","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-02","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",22,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What are the different types of accounting practices mentioned?","Question",{"text":113,"@type":114},"The document details public accounting practices, including Big 4 firms, second-tier firms, small practices, and sole practitioners. It also covers roles within the private/business sector and the public sector.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What services are offered by public accounting firms?",{"text":118,"@type":114},"Public accounting firms offer services such as assurance and audit, financial management, taxation services, forensic accounting, insolvency, internal audit services, and business advising.",{"name":120,"@type":111,"acceptedAnswer":121},"What are some roles for professional accountants in business?",{"text":122,"@type":114},"Professional accountants in business can hold roles such as board member, financial director, CFO, financial accountant, treasury accountant, risk manager, strategic management accountant, internal auditor, human resources accountant, and company secretary.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},180054,1788339238,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":52,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":130,"read_time":144},1374391974468,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","| Public | \u003Cbr>Big 4 [p40] | Assurance and audit |\n| --- | --- | --- |\n| Practice | \u003Cbr>Second-tier accounting firms [p40] | Financial management |\n| [p40] | Small practices and sole practitioners [p41] | Taxation services Forensic accounting Insolvency\u003Cbr>Internal audit services Business advising\u003Cbr>[p41] |\n| Private or\u003Cbr>business sector | Professional accountant in business [p42] Large companies (private or public listed) Small and medium enterprises (SMEs) [p43] Start-ups | Board member\u003Cbr>Financial director, CFO\u003Cbr>Financial accountant Treasury accountant Risk manager\u003Cbr>Strategic management accountant Internal auditor\u003Cbr>Human resources accountant Company secretary\u003Cbr>[p42]\u003Cbr>[p67 Question 1.4, 1.5]\u003Cbr>Value, information, measurement, communication, costing, control, risk |\n\n| [p44, PAIB paper]\u003Cbr>[p45, Accountants in mid-sized\u003Cbr>enterprises ME] |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- |\n| Public sector |  |  | Government departments |  |  | Financial reporting, internal audit, |\n| [p47] |  |  | Public entities |  |  | risk management, strategic |\n|  |  |  |  |  |  | management accounting [p47] |\n| Financial | High wealth individuals [p45] |  |  |  | Note: self-interest most serious |  |\n| advice [p45] | Business organisations\u003Cbr>Trusts and foundations |  |  |  | [p46] |  |\n| Not-for- | \u003Cbr>\u003Cbr>\u003Cbr>Charities |  |  |  |  |  |\n| profit sector [p47] | Sporting and cultural associations |  |  |  |  |  |","cbCaih6EYOyFD0CB","https://ap.wps.com/l/cbCaih6EYOyFD0CB","pdf",494783,"English","# Public Accounting Practice\n## Second-tier accounting firms\n## Small practices and sole practitioners\n# Private or Business Sector\n## Professional accountant in business\n## Large companies\n## Small and medium enterprises (SMEs)\n## Start-ups\n# Public Sector\n## Government departments\n## Public entities\n# Financial Advice\n## High wealth individuals\n## Business organisations\n## Trusts and foundations\n# Not-for-profit sector\n## Charities\n## Sporting and cultural associations","[{\"question\":\"What are the different types of accounting practices mentioned?\",\"answer\":\"The document details public accounting practices, including Big 4 firms, second-tier firms, small practices, and sole practitioners. It also covers roles within the private/business sector and the public sector.\"},{\"question\":\"What services are offered by public accounting firms?\",\"answer\":\"Public accounting firms offer services such as assurance and audit, financial management, taxation services, forensic accounting, insolvency, internal audit services, and business advising.\"},{\"question\":\"What are some roles for professional accountants in business?\",\"answer\":\"Professional accountants in business can hold roles such as board member, financial director, CFO, financial accountant, treasury accountant, risk manager, strategic management accountant, internal auditor, human resources accountant, and company secretary.\"}]","Ethics and Governance-CPA Notes | PDF",25]