Education
CPAs with PhDs who can become accounting professors are in high demand due to the current shortage. Accounting educators are on the faculty of community colleges, professional schools of accountancy, colleges of business administration and graduate schools of business. Not only do they teach, they research and author books and articles concerning accounting principles and procedures as well.

Government
CPAs in this area have the opportunity to work in a wide array of positions in federal, state and local governments. Government agencies must have accurate data in meaningful form for evaluating the financial results of their activities and planning for the future, and CPAs are one of the most important tools they use.

There are numerous departments and agencies in which CPAs can work within the government, including:

• Treasury, Army, Navy, Air Force, Marines, Justice, Interior, Agriculture, Commerce, Labor, Health & Human Services, Housing & Urban Development, Transportation, Energy, Education, Veterans Affairs, Library of Congress, Environmental Protection Agency, Federal Deposit Insurance Corporation, General Services, Federal Bureau of Investigation and NASA.
• Department of Treasury and the Department of Defense employ the most CPAs

Business/Industry
Industry CPAs work for one company instead of many. They are responsible for developing, producing and analyzing data useful for making business decisions and for reporting to internal and external interested parties. Not only are they responsible for reporting on past operation, but also for interpreting results for management and forecasting future financial results and capital requirements. The types of titles and responsibilities are numerous due the variety of companies one could work for.

Public Practice
CPAs in public practice provide professional services to the public as a sole practitioner or as a member of a CPA firm. They are an objective outside resource for clients.  They look at a client's business procedures and advise them about ways to improve their services and processes. This area of accounting would allow you to travel to various firms to meet with clients working in a variety of different types of businesses.

There are three main areas in which CPAs can work within public practice:  

• Audit - Specializing in clients' financial statements, providing advice on internal control systems and assisting with reports for the Securities and Exchange Commission (SEC) and other regulatory agencies.
• Tax - Dealing with tax consulting, tax compliance and representation of clients before the Internal Revenue Service (IRS) and other government authorities.
• Management Consulting - Providing advice on information technology services, production and marketing techniques and improving overall operating procedures.