Abstract

This paper presents the organization, scopes and regulations for CPA profession in the USA. Almost all CPÅs in the USA are members of AICPA (American Institute of Certified Public Accountants). They provide services in three areas: accounting, auditing and consulting. The paper also introduces a model describing the CPA profession and its relationships with 10 influential entities in the USA. The model can serve as a good reference for the development of CPA profession in Viet Nam.