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Generally, a small business is not required to have a CPA or certified public accountant. A CPA would be needed if the small business must have its financial statements audited or reviewed in order to obtain a bank loan, to apply for a grant, to bid on a job, or some other unique requirement.
Although most small businesses are not required to have a CPA involved, a small business may engage a CPA to review its internal controls, evaluate accounting software, obtain tax advice, and so on
