# | Concept | Culture | Statement | Freq. |
---|---|---|---|---|
1 | cpa | Western countries | CPA (Certified Public Accountant) certification is a standard requirement for public accounting practice in the United States and other Western countries. | 1 |
2 | proactive cpa | Western countries | Proactive CPAs are highly valued for their ability to anticipate financial needs and provide timely advice to clients. | 1 |