The roles CPAs perform can broadly be described as creators, enablers, preservers, and reporters of sustainable value for their organizations. It is recognised that CPAs operate in both performance and conformance dimensions.
As creators of value, CPAs take leadership roles in the design and implementation of strategies, policies, plans, structures, and governance measures that set the course for delivering sustainable value creation.
As enablers of value, CPAs inform and guide managerial and operational decision making and implementation of strategy for achieving sustainable value creation, and the planning, monitoring, and improvement of supporting processes.
As preservers of value, CPAs ensure the protection of a sustainable value creation strategy against strategic, operational, and financial risks, and ensuring compliance with regulations, standards, and good practices.
As reporters of value, CPAs enable the transparent communication of the delivery of sustainable value to stakeholders.