Public accountant.CPA means the natural person who, by registration attesting to their expertise in terms of this, is empowered to attest the public of facts within his own profession, opinion on financial statements, perform other activities related with science in general accounting. The dependency ratio to working disabled public accountant to testify about events that interest your employer. This inability does not apply to the tax inspector or public accountants providing services to companies that are not required by law or by statute, to have a tax inspector. ARTICLE 2. ACTIVITIES OF ACCOUNTING SCIENCE IN GENERAL.For purposes of this Act, are understood by science-related activities accounting in general all those that involve organization, review and monitoring of accounts, certificates and opinions on financial statements, certificates that are issued on the basis of accounting books, tax inspection , audit services, as well as all activities related to the nature of the professional role as a public accountant, such as tax consultancy, management consultancy, accounting and related aspects. FIRST PARAGRAPH. The Public Accountants and Public Accountants Societies are authorized to hire the services of science-related activities in general accounting and such services will be provided by Certified Public Accountants or under its responsibility. SECOND PARAGRAPH.The Public Accountants and Public Accountants Societies may not, by themselves or through their employees, acting as an intermediary in the selection and recruitment of personnel to be involved in the activities related to science in general accounting firms that use their tax inspection services or external audit.