Relationship with your CPA 1.  Confidential A client MUST be able to trust their accountant. By law, only an actively registered CPA can refer to themselves as an Accountant. While a CPA can represent a taxpayer to the IRS, they have no ‘legal priviledge’ between clients and accountants. They can be compelled to disclose to a legally appointed authority. However, this does not mean that there is no confidentiality - the wants and needs of the client are paramount, confidential and sacrosanct. Trust is the foundation of the relationship. 2.  Ability and knowledge It takes about 7 years to qualify as a CPA. This starts with a Master’s degree, then the qualifying exam and lastly various requirements (depending on what licence) for pre-licence (initial) experience. Once a licenced status has been attained you still have a newly-qualified CPA. A CPA tends to accumulate  experience over the period of their career. The licence can be confirmed by reference to the Califonia Board of Accounting website at  www.dca.ca.gov/cba. This cannot be done for non-cpa practitioners. While this is no guarantee of ability the consumer knows that it is not just a 6 weeks course. 3.  Care As a member of the accounting profession, a CPA owes 3 duties to:    a.  society    b.  the profession    c.  the client Please note that the CPA themself is NOT on this list. A CPA will make a fair living - based on the barriers to entry listed in 2 above. However, contingent fees (unlike attorneys) are not acceptable to the accounting profession. CPA’s are subject to a code of ethics and have to pass an exam requirement and undertake CPE requirements each time they renew their licence. 4.  Breadth and Depth - Dimensions Education (by definition) includes a study to a defined depth and breadth. The alternative is experience - which depends upon where you have been - there is no guarantee that experience is good experience. The answer? - build experience upon the foundation of education. This is what a CPA does. The duty of a CPA is to undertake only work for which they judge themselves capable.  Example: A taxpreparer fills out an IRS form and skates around things that they do not understand - because they do not understand it. Hey, why should they worry - as long as you pay their fee - after all the client does not know (they trust the taxpreparer).