Public accounting firms and other audit careers

Public accounting service categories

Auditing and assurance, non-audit attestation, compilations, reviews, tax, and advisory services.

Public accounting firm organization

Chair and CEO lead the firm; local office managing partners oversee tax, audit and assurance, and advisory practices, with partners, managers, seniors, and staff below.

Partner role in the organization chart

Leads engagements and practice responsibilities above managers, seniors, and staff.

Manager role in the organization chart

Supervises engagement work and personnel under partners and above seniors and staff.

Senior and staff roles in the organization chart

Senior or in-charge accountants supervise day-to-day work; staff accountants or associates perform assigned work.

Big Four accounting firms

Deloitte, PwC, EY, and KPMG.

Big Four comparison Deloitte

The course table lists approximate audit and assurance 20.1, advisory and consulting 29.6, tax 10.3, and other 5.1; treat these as historical table figures with no stated current period.

Big Four comparison PwC

The course table lists approximate audit and assurance 18.7, advisory and consulting 22.6, tax 11.8, and a dash for other.

Big Four comparison EY

The course table lists approximate audit and assurance 15.1, advisory and consulting 16.1, tax 12.1, and other 6.1.

Big Four comparison KPMG

The course table lists approximate audit and assurance 12.6, advisory and consulting 15.9, tax 7.9, and a dash for other.

Big Four comparison totals

The source table lists approximately 66.5 audit and assurance, 64.6 advisory and consulting, 32.1 tax, and 11.2 other; the totals are reproduced as presented and may reflect rounding or source inconsistencies.

Prohibited audit client services in the overview

Bookkeeping, financial information system design or implementation, appraisal or valuation, actuarial services, internal audit outsourcing, management or HR, investment or broker-dealer services, and unrelated legal or expert services.

Internal auditing

Evaluates internal controls, compliance with policies and laws, economy and efficiency of operations, and achievement of program goals.

Governmental auditing

Auditing performed in the government context, including work associated with the Government Accountability Office.

Regulatory auditors

Auditors evaluating compliance with requirements within a regulator's jurisdiction.

CPA essentials

Education, examination, experience, state certificate and license, and required professional skills.