Text for questions 14 to 20.

1 Accountants and auditors help to ensure that the Nation’s

firms are run efficiently, its public records kept accurately, and its

taxes paid properly and on time. They analyze and communicate

4 financial information for various entities such as companies,

individual clients, and government. Beyond carrying out the

fundamental tasks of the occupation — preparing, analyzing, and

7 verifying financial documents in order to provide information to

clients — many accountants also offer budget analysis, financial and

investment planning, information technology consulting, and limited

20 legal services.

Specific job duties vary widely among the four major fields

of accounting and auditing: public, management, government

13 accounting, and internal auditing.

Public accountants perform a broad range of accounting,

auditing, tax, and consulting activities for their clients, which may

16 be corporations, governments, nonprofit organizations, or

individuals. For example, some public accountants concentrate on

tax matters, such as advising companies about the tax advantages

19 and disadvantages of certain business decisions and preparing

individual income tax returns. Others offer advice in areas such as

compensation or employee health care benefits, the design of

22 accounting and data-processing systems, and the selection of

controls to safeguard assets, or audit clients’ financial statements and

inform investors and authorities that the statements have been

25 correctly prepared and reported. These accountants are also referred

to as external auditors. Public accountants, many of whom are

Certified Public Accountants (CPAs), generally have their own

28 businesses or work for public accounting firms.

Some public accountants specialize in forensic accounting —

investigating and interpreting white-collar crimes such as securities

31 fraud and embezzlement, bankruptcies and contract disputes, and

other complex and possibly criminal financial transactions, including

money laundering by organized criminals. Forensic accountants

34 combine their knowledge of accounting and finance with law and

investigative techniques to determine whether an activity is illegal.

Many forensic accountants work closely with law enforcement

37 personnel and lawyers during investigations and often appear as

expert witnesses during trials.

Internet: <www.bls.gov> (adapted).