The B.S. degree program with a major in accounting is for students interested in becoming certified public accountants or specializing in the accounting industry. Certified public accountants are licensed professionals, and serve in a variety of roles and organizations. Most CPAs are employed by accounting firms, or are self-employed, providing auditing and tax services to a wide variety of clients. Many CPAs are employed by government, particularly in state and federal tax departments. Private corporations also employ CPAs for various accounting functions.