1 Examples of certification and non-certification services. Because it is important for an auditor to know the difference between these services.

2 You have just become a CPA in New York State, but have been offered a job in Florida at a local CPA firm. You decide to take the job in Florida and move to join the local firm there. On your first day on the job, your manager asks if you are able to sign on the audit reports and you say yes, I am a CPA. Are you acting ethically and professionally responsible in this situation, why or why not? As part of your research, compare the licensing requirements in these two states and observe the auditing standards.