Abstract
AbstractCertified public accounting (CPA) firms track thousands of data for clients, maintain security over financial data, perform numerous calculations, and access and use many types of information. Technology provides efficiency to firms in performing these tasks. Internet and e‐business opportunities have been embraced by CPA firms because these technologies enable the firms to expand and enhance services offered to clients and to have constant and wider access to information. New uses of technology have raised privacy and security considerations for CPAs, as well as regulatory concerns about the transmission and online reporting of financial information. In response, CPAs, often through their professional organizations, have created assurance tools, training, certifications, and practice development ideas to maximize the use of technology in providing a high level of service to clients. Continued development of new uses of the Internet will further enhance the services offered by CPA firms.
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