What question did this study set out to answer?

The aim is to provide a clear and concise description of the professional practice of certified public accountants.

What is the Professional Practice of Accounting?

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This article describes the evolution of accounting practice and its implications for various audiences, highlighting opportunities for accountants.

The aim is to provide a clear and concise description of the professional practice of certified public accountants.
Analysis of the Council's policy statement from 1966.
Involvement of the Planning Committee in creating the statement.
Consideration of various communication methods for different audiences.
Established a foundational description of accounting practice.
Served as a basis for further articles and communications.
Highlighted potential opportunities for CPAs in various fields.

John L. Carey (1968) studied this question.

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This article describes the evolution of accounting practice and its implications for various audiences, highlighting opportunities for accountants.