the purpose of the Certificate in Public Accounting is to provide evidence of a minimal profession qualification for external auditors. The responsibility of external auditors is to provide assurance concerning the reliability of the information contained in a firm’s financial statements. Only Certified Public Accountants (CPAs) are permitted (by law) to serve as external auditors. CPAs must pass a national examination and be licensed by the state in which they practice. Although the Certificate in Public Accounting does not have a management accounting orientation, many management accountants hold it.