CPA Services
Auditing and Other Assurance Services
The CPAs appointed as independent auditors examine and express an opinion as to whether the financial statements being audited are fairly presented in accordance with generally accepted accounting principles, and as a result, would enhance the level of credibility of the financial statements prepared by the enterprise for the benefit of the users of the financial statements, such as investors and creditors as well as the shareholders.
Also the CPAs may provide other types of assurance services to their clients.
Other Services
CPAs offer a range of other services not only inside but also outside Japan including:
- Research, planning, and advice on accounting in general and on accounting systems
- Tax return preparation and tax planning and consultation within the scope prescribed by the Licensed Tax Accountants Law
- Management consulting, including management strategy, improvement of operations, and information technology services
Today's diversified economic environment seeks the involvement of CPAs in other fields such as mergers and acquisitions, initial public offerings, IT systems services , internal audit services, international services, etc. CPAs as professional accountants are confident in contributing to the establishment and promotion of a fair and reliable society. Also CPAs are required to be independent of their assurance (including audit) clients. Therefore CPAs are prohibited from providing such other services to their assurance clients when their independence is impaired.
CPA and Licensed Tax Account
Licensed Tax Accountants are tax experts who provide tax return preparation services, filing of tax returns for taxpayers, and various tax consultations. CPAs are qualified to practice as licensed tax accountants upon registration.