A Certified Public Accountant Firm (CPA firm) is a business licensed in the state where it operates and is owned, at least in part, by a CPA. Auditors who work for CPA companies handle primarily public and private audit tasks. Aside from the auditors, a CPA company typically includes professionals at various stages of their accounting careers. As a result, a CPA company is made up of both employee accountants and experienced accountants with extensive knowledge in all areas of accounting. Most CPA firms specialize in audits and rarely offer tax and accounting services to the general public. The remaining CPA firms specialize in tax and accounting.