The main role of Certified Public Accountants are conducting audits (finding material misstatements in financial statements and often internal controls) while Tax Accountants prepare tax documentation file tax returns, attending tax investigations, etc. They conduct their services under different legal systems; Certified Public Accountant Acts for CPAs and Certified Public Tax Accountant Acts. But both of them are available for non-exclusive accounting services such as bookkeeping, consulting and so on.

Accordingly, there is a difference in their targeted clients as CPAs mainly conduct their services for major companies while Tax Accountants do their services for small/medium-sized companies and even individual proprietorships.