A group of recent passers of the licensure examination for Certified Public Accountants are registering for the Philippine Institute of Certified Public Accountants (PICPA). The registration officer asks each of them which sub-organization under the umbrella of PICPA they would also like to be registered to. The registration officer provided them with the following choices:

• Association of Certified Public Accountants in Public Practice (ACPAPP)
• Association of Certified Public Accountants in Commerce and Industry (ACPACI)
• Government Association of Certified Public Accountants (GACPA)
• National Association of Certified Public Accountants in Education (NACPAE)

For each of the certified public accountants listed below, determine which organization they would fit into considering their job profile.

Job Profile

Joseph is hired as an internal auditor for a fast- moving consumer goods manufacturer.

Laurence works for an auditing firm engaged in providing assurance and tax-related services.

Gerlyn is working in a state university as its accounting officer.

Agnes is hired by the university she graduated from

to teach an accounting subject for accountancy students.

Edward works for the Commission on Audit as a state auditor.

Rally works for the Bureau of Internal Revenue as a revenue audit officer.

Lorraine is hired by a business process outsourcing firm engaged in providing accounting and tax

administration services to its clients.