Innovative in perspective, this text explores the non-technical dimension of the profession of accountancy and the duties and responsibilities assumed by its practitioners — specifically by certified public accountants (CPAs). Part I provides an orientation to the profession; Part II explores the legal, regulatory, and social environments in which the CPA practices — and their problems and challenges; Part III focuses on the traditional and the evolving market-drive services provided by CPAs; and Part IV surveys future trends and challenges.