Accounting is commonly divided into two sectors. One is called public accounting and the other is private accounting. While public and private accounting overlap various professional certifications are designed to attest to competency for specific areas of interest. Identify three areas of service provided by public accountants. Discuss the most common professional certification held by public accountants and describe the general requirements for attaining the certification. Describe the common duties performed by private accountants. Discuss two types of professional certifications, other than CPA, held by private accountants and describe the general requirements for attaining these certifications.