Accounting provides the information necessary for evaluating the present and planned activities of complex organizations. It includes diverse services to individuals, business entities, and governments at all levels. Professional accountants develop and apply their skills in auditing, taxation, management policy, information systems, computer operations, and many other areas. As a result, accounting is currently a leading growth profession throughout the world. With instant communication facilities, easy international travel, and expanding world trade, accounting services have grown in scope and importance. Many Certified Public Accountant (CPA) firms and companies have extensive international operations.