Which type of accountant typically practices as an individual or as a member of a public accounting firm?

A) Certified Public Accountant
B) Certified Payroll Professional
C) Certified Internal Auditor
D) Certified Management Accountant

Certified Public Accountants (CPAs) typically practice as individuals or as members of public accounting firms. They provide a range of accounting services to individuals, businesses, and organizations, including tax preparation, auditing, financial planning, and consulting. CPAs are also licensed by state boards of accountancy and must pass a rigorous exam in order to qualify for the certification. Certified Payroll Professionals, Certified Internal Auditors, and Certified Management Accountants may also work in public accounting firms, but it is not their typical or primary practice area.