Using Internet resources, describe the CMA, CPA, and CIA. In describing the certifications, answer the following questions: What are the relative advantages of each certification for the internal accountant? What are the stated purposes for certification? Are these the only certifi¬

cations available to accountants? If not, briefly describe some of the others and indicate when an accountant might wish to obtain each one. (Hint: Try www.taxsites.com/certification.html.

If this doesn't work, then try searching for the following: Institute of Management Accoun¬

tants, Institute of Certified Public Accountants, and Institute of Internal Auditors.)