In most instances the focus of a bookkeeper and a CPA are entirely different. A CPA’s focus is to assist the business owner with tax planning and file tax returns based on the financial information provided by the business owner and bookkeeper. Many people believe that their CPA will do or is doing their bookkeeping. In most cases a CPA is delegating the bookkeeping to a bookkeeper and charging CPA rates. If your CPA is doing your bookkeeping, be sure to ask if he/she is actually doing it or is it being delegated or outsourced.