Lawyers advise and represent individuals, businesses, or government agencies on legal issues or disputes.
Lawyers typically do the following:
Lawyers, also called attorneys, act as both advocates and advisors.
As advocates, they represent one of the parties in criminal and civil trials by presenting evidence and arguing in court to support their client.
As advisors, lawyers counsel their clients about their legal rights and obligations and suggest courses of action in business and personal matters. All attorneys research the intent of laws and judicial decisions and apply the laws to the specific circumstances that their clients face.
To prepare for cases more efficiently, lawyers increasingly use the Internet, online legal databases, and virtual law libraries. Lawyers also often oversee the work of support staff, such as paralegals and legal assistants. For more information about legal support staff, see the profile on paralegals and legal assistants.
Lawyers may have different titles and different duties, depending on where they work.
Criminal law attorneys are also known as prosecutors or defense attorneys. Prosecutors work for the government to file a lawsuit, or charge, against an individual or corporation accused of violating the law.
Defense attorneys work for either individuals or the government (as public defenders) to represent, or defend, the accused.
Government counsels commonly work in government agencies. They write and interpret laws and regulations and set up procedures to enforce them. Government counsels also write legal reviews on agencies' decisions. They argue civil and criminal cases on behalf of the government.
Corporate counsels, also called in-house counsels, are lawyers who work for corporations. They advise a corporation's executives about legal issues related to the corporation's business activities. These issues might involve patents, government regulations, contracts with other companies, property interests, taxes, or collective-bargaining agreements with unions.
Legal aid lawyers work for private, nonprofit organizations for disadvantaged people. They generally handle civil cases, such as those about leases, job discrimination, and wage disputes, rather than criminal cases.
Lawyers often specialize in a particular area. The following are some examples of types of lawyers:
Environmental lawyers deal with issues and regulations that are related to the environment. They might represent advocacy groups, waste disposal companies, or government agencies to make sure they comply with the relevant laws.
Tax lawyers handle a variety of tax-related issues for individuals and corporations. Tax lawyers may help clients navigate complex tax regulations so that they pay the appropriate tax on income, profits, property, and so on. For example, they might advise a corporation on how much tax it needs to pay from profits made in different states to comply with the Internal Revenue Service's (IRS) rules.
Intellectual property lawyers deal with the laws related to inventions, patents, trademarks, and creative works such as music, books, and movies. An intellectual property lawyer might advise a client about whether it is okay to use published material in the client's forthcoming book.
Family lawyers handle a variety of legal issues that pertain to the family. They may advise clients regarding divorce, child custody, and adoption proceedings.
Securities lawyers work on legal issues arising from the buying and sell of stocks, ensuring that all disclosure requirements are met. They may advise corporations that are interested in listing in the stock exchange through an initial public offering (IPO) or buying shares in another corporation.
Litigation lawyers handle all lawsuits and disputes between parties. These could be contract disputes, personal injury disputes, or real estate and property disputes. Litigation lawyers may specialize in a certain area, such as personal injury law, or may be a general lawyer for all types of disputes and lawsuits.
Some attorneys become teachers in law schools. For more information on law school professors, see the profile on postsecondary teachers.
Lawyers advise and represent individuals, businesses, or government agencies on legal issues or disputes.
Lawyers typically do the following:
Lawyers, also called attorneys, act as both advocates and advisors.
As advocates, they represent one of the parties in criminal and civil trials by presenting evidence and arguing in court to support their client.
As advisors, lawyers counsel their clients about their legal rights and obligations and suggest courses of action in business and personal matters. All attorneys research the intent of laws and judicial decisions and apply the laws to the specific circumstances that their clients face.
To prepare for cases more efficiently, lawyers increasingly use the Internet, online legal databases, and virtual law libraries. Lawyers also often oversee the work of support staff, such as paralegals and legal assistants. For more information about legal support staff, see the profile on paralegals and legal assistants.
Lawyers may have different titles and different duties, depending on where they work.
Criminal law attorneys are also known as prosecutors or defense attorneys. Prosecutors work for the government to file a lawsuit, or charge, against an individual or corporation accused of violating the law.
Defense attorneys work for either individuals or the government (as public defenders) to represent, or defend, the accused.
Government counsels commonly work in government agencies. They write and interpret laws and regulations and set up procedures to enforce them. Government counsels also write legal reviews on agencies' decisions. They argue civil and criminal cases on behalf of the government.
Corporate counsels, also called in-house counsels, are lawyers who work for corporations. They advise a corporation's executives about legal issues related to the corporation's business activities. These issues might involve patents, government regulations, contracts with other companies, property interests, taxes, or collective-bargaining agreements with unions.
Legal aid lawyers work for private, nonprofit organizations for disadvantaged people. They generally handle civil cases, such as those about leases, job discrimination, and wage disputes, rather than criminal cases.
Lawyers often specialize in a particular area. The following are some examples of types of lawyers:
Environmental lawyers deal with issues and regulations that are related to the environment. They might represent advocacy groups, waste disposal companies, or government agencies to make sure they comply with the relevant laws.
Tax lawyers handle a variety of tax-related issues for individuals and corporations. Tax lawyers may help clients navigate complex tax regulations so that they pay the appropriate tax on income, profits, property, and so on. For example, they might advise a corporation on how much tax it needs to pay from profits made in different states to comply with the Internal Revenue Service's (IRS) rules.
Intellectual property lawyers deal with the laws related to inventions, patents, trademarks, and creative works such as music, books, and movies. An intellectual property lawyer might advise a client about whether it is okay to use published material in the client's forthcoming book.
Family lawyers handle a variety of legal issues that pertain to the family. They may advise clients regarding divorce, child custody, and adoption proceedings.
Securities lawyers work on legal issues arising from the buying and sell of stocks, ensuring that all disclosure requirements are met. They may advise corporations that are interested in listing in the stock exchange through an initial public offering (IPO) or buying shares in another corporation.
Litigation lawyers handle all lawsuits and disputes between parties. These could be contract disputes, personal injury disputes, or real estate and property disputes. Litigation lawyers may specialize in a certain area, such as personal injury law, or may be a general lawyer for all types of disputes and lawsuits.
Some attorneys become teachers in law schools. For more information on law school professors, see the profile on postsecondary teachers.
Judges, mediators, and hearing officers apply the law to court cases and oversee the legal process in courts. They also resolve administrative disputes and facilitate negotiations between opposing parties.
Judges, mediators, and hearing officers typically do the following:
Judges commonly preside over trials or hearings of cases regarding nearly every aspect of society, from individual traffic offenses to issues concerning the rights of large corporations. Judges listen to arguments and determine whether the evidence presented deserves a trial. In criminal cases, judges may decide that people charged with crimes should be held in jail until the trial, or they may set conditions for their release. They also approve search and arrest warrants.
Judges interpret the law to determine how a trial will proceed, which is particularly important when unusual circumstances arise for which standard procedures have not been established. They ensure that hearings and trials are conducted fairly and the legal rights of all involved parties are protected.
In trials in which juries are selected to decide the case, judges instruct jurors on applicable laws and direct them to consider the facts from the evidence. For other trials, judges decide the case. A judge who determines guilt in criminal cases may impose a sentence or penalty on the guilty party. In civil cases, the judge may award relief, such as compensation for damages, to the parties who win the lawsuit.
Some judges, such as appellate court judges, review decisions and records made by lower courts, and make decisions based on lawyers' written and oral arguments.
Judges use various forms of technology, such as electronic databases and software, to manage cases and prepare for trials. In some cases, a judge also may manage the court's administrative and clerical staff.
The following are examples of types of judges, mediators, and hearing officers:
Judges, magistrate judges, and magistrates preside over trials or hearings. They typically work in local, state, and federal courts.
In local and state court systems, they have a variety of titles, such as municipal court judge, county court judge, magistrate, and justice of the peace. Traffic violations, misdemeanors, small-claims cases, and pretrial hearings make up the bulk of these judges' work.
In federal and state court systems, general trial court judges have authority over any case in their system. Appellate court judges rule on a small number of cases by reviewing decisions of the lower courts and lawyers' written and oral arguments.
Hearing officers, also known as administrative law judges or adjudicators, usually work for government agencies. They decide many issues, such as if a person is eligible for workers' compensation benefits, or if employment discrimination occurred.
Arbitrators, mediators, or conciliators help opposing parties settle disputes outside of court. They hold private, confidential hearings, which are less formal than a court trial.
Arbitrators are usually attorneys or business people with expertise in a particular field. They hear and decide disputes between opposing parties as an impartial third party. When arbitration is required, if one side is not happy with the decision, they can still take the matter to court. Arbitration may also be voluntary, in which the opposing sides agree that whatever the arbitrator decides will be a final, binding decision.
Mediators are neutral parties who help people resolve their disputes. Mediators suggest solutions, but they do not make binding decisions. If the opposing sides cannot reach a settlement with the mediator's help, they are free to pursue other options.
Conciliators are similar to mediators. Their role is to help guide opposing sides to a settlement. The opposing sides must decide in advance if they will be bound by the conciliator's recommendations.
Bookkeeping, accounting, and auditing clerks produce financial records for organizations. They record financial transactions, update statements, and check financial records for accuracy.
Bookkeeping, accounting, and auditing clerks typically do the following:
The records that bookkeeping, accounting, and auditing clerks work with include expenditures (money spent), receipts (money that comes in), accounts payable (bills to be paid), accounts receivable (invoices, or what other people owe the organization), and profit and loss (a report that shows the organization's financial health).
Workers in this occupation have a wide range of tasks. Some in this occupation are full-charge bookkeeping clerks who maintain an entire organization's books. Others are accounting clerks who handle specific tasks.
These clerks use basic mathematics (adding, subtracting) throughout the day.
As organizations continue to computerize their financial records, many bookkeeping, accounting, and auditing clerks use specialized accounting software, spreadsheets, and databases. Most clerks now enter information from receipts or bills into computers, and the information is then stored electronically. They must be comfortable using computers to record and calculate data.
The widespread use of computers also has enabled bookkeeping, accounting, and auditing clerks to take on additional responsibilities, such as payroll, billing, purchasing (buying), and keeping track of overdue bills. Many of these functions require clerks to communicate with clients.
Bookkeeping clerks, also known as bookkeepers, often are responsible for some or all of an organization's accounts, known as the general ledger. They record all transactions and post debits (costs) and credits (income).
They also produce financial statements and other reports for supervisors and managers. Bookkeepers prepare bank deposits by compiling data from cashiers, verifying receipts, and sending cash, checks, or other forms of payment to the bank.
In addition, they may handle payroll, make purchases, prepare invoices, and keep track of overdue accounts.
Accounting clerks typically work for larger companies and have more specialized tasks. Their titles, such as accounts payable clerk or accounts receivable clerk, often reflect the type of accounting they do.
Often, their responsibilities vary by level of experience. Entry-level accounting clerks may enter (post) details of transactions (including date, type, and amount), add up accounts, and determine interest charges. They also may monitor loans and accounts to ensure that payments are up to date.
More advanced accounting clerks may add up and balance billing vouchers, ensure that account data is complete and accurate, and code documents according to an organization's procedures.
Auditing clerks check figures, postings, and documents to ensure that they are mathematically accurate and properly coded. They also correct or note errors for accountants or other workers to fix.
Accountants and auditors prepare and examine financial records. They ensure that financial records are accurate and that taxes are paid properly and on time. Accountants and auditors assess financial operations and work to help ensure that organizations run efficiently.
Accountants and auditors typically do the following:
In addition to examining and preparing financial documentation, accountants and auditors must explain their findings. This includes face-to-face meetings with organization managers and individual clients, and preparing written reports.
Many accountants and auditors specialize, depending on the particular organization that they work for. Some organizations specialize in assurance services (improving the quality or context of information for decision makers) or risk management (determining the probability of a misstatement on financial documentation). Other organizations specialize in specific industries, such as healthcare.
Some workers with a background in accounting and auditing teach in colleges and universities. For more information, see the profile on postsecondary teachers.
The four main types of accountants and auditors are the following:
Public accountants do a broad range of accounting, auditing, tax, and consulting tasks. Their clients include corporations, governments, and individuals.
They work with financial documents that clients are required by law to disclose. These include tax forms and balance sheet statements that corporations must provide potential investors. For example, some public accountants concentrate on tax matters, advising corporations about the tax advantages of certain business decisions or preparing individual income tax returns.
External auditors review clients' financial statements and inform investors and authorities that the statements have been correctly prepared and reported.
Public accountants, many of whom are Certified Public Accountants (CPAs), generally have their own businesses or work for public accounting firms.
Some public accountants specialize in forensic accounting, investigating financial crimes, such as securities fraud and embezzlement, bankruptcies and contract disputes, and other complex and possibly criminal financial transactions. Forensic accountants combine their knowledge of accounting and finance with law and investigative techniques to determine if an activity is illegal. Many forensic accountants work closely with law enforcement personnel and lawyers during investigations and often appear as expert witnesses during trials.
Management accountants, also called cost, managerial, industrial, corporate, or private accountants, record and analyze the financial information of the organizations for which they work. The information that management accountants prepare is intended for internal use by business managers, not by the general public.
They often work on budgeting and performance evaluation. They may also help organizations plan the cost of doing business. Some may work with financial managers on asset management, which involves planning and selecting financial investments such as stocks, bonds, and real estate.
Government accountants maintain and examine the records of government agencies and audit private businesses and individuals whose activities are subject to government regulations or taxation. Accountants employed by federal, state, and local governments ensure that revenues are received and spent in accordance with laws and regulations.
Internal auditors check for mismanagement of an organization's funds. They identify ways to improve the processes for finding and eliminating waste and fraud. The practice of internal auditing is not regulated, but the Institute of Internal Auditors (IIA) provides generally accepted standards.
Information technology auditors are internal auditors who review controls for their organization's computer systems, to ensure that the financial data comes from a reliable source.
Accountants and auditors prepare and examine financial records. They ensure that financial records are accurate and that taxes are paid properly and on time. Accountants and auditors assess financial operations and work to help ensure that organizations run efficiently.
Accountants and auditors typically do the following:
In addition to examining and preparing financial documentation, accountants and auditors must explain their findings. This includes face-to-face meetings with organization managers and individual clients, and preparing written reports.
Many accountants and auditors specialize, depending on the particular organization that they work for. Some organizations specialize in assurance services (improving the quality or context of information for decision makers) or risk management (determining the probability of a misstatement on financial documentation). Other organizations specialize in specific industries, such as healthcare.
Some workers with a background in accounting and auditing teach in colleges and universities. For more information, see the profile on postsecondary teachers.
The four main types of accountants and auditors are the following:
Public accountants do a broad range of accounting, auditing, tax, and consulting tasks. Their clients include corporations, governments, and individuals.
They work with financial documents that clients are required by law to disclose. These include tax forms and balance sheet statements that corporations must provide potential investors. For example, some public accountants concentrate on tax matters, advising corporations about the tax advantages of certain business decisions or preparing individual income tax returns.
External auditors review clients' financial statements and inform investors and authorities that the statements have been correctly prepared and reported.
Public accountants, many of whom are Certified Public Accountants (CPAs), generally have their own businesses or work for public accounting firms.
Some public accountants specialize in forensic accounting, investigating financial crimes, such as securities fraud and embezzlement, bankruptcies and contract disputes, and other complex and possibly criminal financial transactions. Forensic accountants combine their knowledge of accounting and finance with law and investigative techniques to determine if an activity is illegal. Many forensic accountants work closely with law enforcement personnel and lawyers during investigations and often appear as expert witnesses during trials.
Management accountants, also called cost, managerial, industrial, corporate, or private accountants, record and analyze the financial information of the organizations for which they work. The information that management accountants prepare is intended for internal use by business managers, not by the general public.
They often work on budgeting and performance evaluation. They may also help organizations plan the cost of doing business. Some may work with financial managers on asset management, which involves planning and selecting financial investments such as stocks, bonds, and real estate.
Government accountants maintain and examine the records of government agencies and audit private businesses and individuals whose activities are subject to government regulations or taxation. Accountants employed by federal, state, and local governments ensure that revenues are received and spent in accordance with laws and regulations.
Internal auditors check for mismanagement of an organization's funds. They identify ways to improve the processes for finding and eliminating waste and fraud. The practice of internal auditing is not regulated, but the Institute of Internal Auditors (IIA) provides generally accepted standards.
Information technology auditors are internal auditors who review controls for their organization's computer systems, to ensure that the financial data comes from a reliable source.
Bookkeeping, accounting, and auditing clerks produce financial records for organizations. They record financial transactions, update statements, and check financial records for accuracy.
Bookkeeping, accounting, and auditing clerks typically do the following:
The records that bookkeeping, accounting, and auditing clerks work with include expenditures (money spent), receipts (money that comes in), accounts payable (bills to be paid), accounts receivable (invoices, or what other people owe the organization), and profit and loss (a report that shows the organization's financial health).
Workers in this occupation have a wide range of tasks. Some in this occupation are full-charge bookkeeping clerks who maintain an entire organization's books. Others are accounting clerks who handle specific tasks.
These clerks use basic mathematics (adding, subtracting) throughout the day.
As organizations continue to computerize their financial records, many bookkeeping, accounting, and auditing clerks use specialized accounting software, spreadsheets, and databases. Most clerks now enter information from receipts or bills into computers, and the information is then stored electronically. They must be comfortable using computers to record and calculate data.
The widespread use of computers also has enabled bookkeeping, accounting, and auditing clerks to take on additional responsibilities, such as payroll, billing, purchasing (buying), and keeping track of overdue bills. Many of these functions require clerks to communicate with clients.
Bookkeeping clerks, also known as bookkeepers, often are responsible for some or all of an organization's accounts, known as the general ledger. They record all transactions and post debits (costs) and credits (income).
They also produce financial statements and other reports for supervisors and managers. Bookkeepers prepare bank deposits by compiling data from cashiers, verifying receipts, and sending cash, checks, or other forms of payment to the bank.
In addition, they may handle payroll, make purchases, prepare invoices, and keep track of overdue accounts.
Accounting clerks typically work for larger companies and have more specialized tasks. Their titles, such as accounts payable clerk or accounts receivable clerk, often reflect the type of accounting they do.
Often, their responsibilities vary by level of experience. Entry-level accounting clerks may enter (post) details of transactions (including date, type, and amount), add up accounts, and determine interest charges. They also may monitor loans and accounts to ensure that payments are up to date.
More advanced accounting clerks may add up and balance billing vouchers, ensure that account data is complete and accurate, and code documents according to an organization's procedures.
Auditing clerks check figures, postings, and documents to ensure that they are mathematically accurate and properly coded. They also correct or note errors for accountants or other workers to fix.
Accountants and auditors prepare and examine financial records. They ensure that financial records are accurate and that taxes are paid properly and on time. Accountants and auditors assess financial operations and work to help ensure that organizations run efficiently.
Accountants and auditors typically do the following:
In addition to examining and preparing financial documentation, accountants and auditors must explain their findings. This includes face-to-face meetings with organization managers and individual clients, and preparing written reports.
Many accountants and auditors specialize, depending on the particular organization that they work for. Some organizations specialize in assurance services (improving the quality or context of information for decision makers) or risk management (determining the probability of a misstatement on financial documentation). Other organizations specialize in specific industries, such as healthcare.
Some workers with a background in accounting and auditing teach in colleges and universities. For more information, see the profile on postsecondary teachers.
The four main types of accountants and auditors are the following:
Public accountants do a broad range of accounting, auditing, tax, and consulting tasks. Their clients include corporations, governments, and individuals.
They work with financial documents that clients are required by law to disclose. These include tax forms and balance sheet statements that corporations must provide potential investors. For example, some public accountants concentrate on tax matters, advising corporations about the tax advantages of certain business decisions or preparing individual income tax returns.
External auditors review clients' financial statements and inform investors and authorities that the statements have been correctly prepared and reported.
Public accountants, many of whom are Certified Public Accountants (CPAs), generally have their own businesses or work for public accounting firms.
Some public accountants specialize in forensic accounting, investigating financial crimes, such as securities fraud and embezzlement, bankruptcies and contract disputes, and other complex and possibly criminal financial transactions. Forensic accountants combine their knowledge of accounting and finance with law and investigative techniques to determine if an activity is illegal. Many forensic accountants work closely with law enforcement personnel and lawyers during investigations and often appear as expert witnesses during trials.
Management accountants, also called cost, managerial, industrial, corporate, or private accountants, record and analyze the financial information of the organizations for which they work. The information that management accountants prepare is intended for internal use by business managers, not by the general public.
They often work on budgeting and performance evaluation. They may also help organizations plan the cost of doing business. Some may work with financial managers on asset management, which involves planning and selecting financial investments such as stocks, bonds, and real estate.
Government accountants maintain and examine the records of government agencies and audit private businesses and individuals whose activities are subject to government regulations or taxation. Accountants employed by federal, state, and local governments ensure that revenues are received and spent in accordance with laws and regulations.
Internal auditors check for mismanagement of an organization's funds. They identify ways to improve the processes for finding and eliminating waste and fraud. The practice of internal auditing is not regulated, but the Institute of Internal Auditors (IIA) provides generally accepted standards.
Information technology auditors are internal auditors who review controls for their organization's computer systems, to ensure that the financial data comes from a reliable source.
Judges, mediators, and hearing officers apply the law to court cases and oversee the legal process in courts. They also resolve administrative disputes and facilitate negotiations between opposing parties.
Judges, mediators, and hearing officers typically do the following:
Judges commonly preside over trials or hearings of cases regarding nearly every aspect of society, from individual traffic offenses to issues concerning the rights of large corporations. Judges listen to arguments and determine whether the evidence presented deserves a trial. In criminal cases, judges may decide that people charged with crimes should be held in jail until the trial, or they may set conditions for their release. They also approve search and arrest warrants.
Judges interpret the law to determine how a trial will proceed, which is particularly important when unusual circumstances arise for which standard procedures have not been established. They ensure that hearings and trials are conducted fairly and the legal rights of all involved parties are protected.
In trials in which juries are selected to decide the case, judges instruct jurors on applicable laws and direct them to consider the facts from the evidence. For other trials, judges decide the case. A judge who determines guilt in criminal cases may impose a sentence or penalty on the guilty party. In civil cases, the judge may award relief, such as compensation for damages, to the parties who win the lawsuit.
Some judges, such as appellate court judges, review decisions and records made by lower courts, and make decisions based on lawyers' written and oral arguments.
Judges use various forms of technology, such as electronic databases and software, to manage cases and prepare for trials. In some cases, a judge also may manage the court's administrative and clerical staff.
The following are examples of types of judges, mediators, and hearing officers:
Judges, magistrate judges, and magistrates preside over trials or hearings. They typically work in local, state, and federal courts.
In local and state court systems, they have a variety of titles, such as municipal court judge, county court judge, magistrate, and justice of the peace. Traffic violations, misdemeanors, small-claims cases, and pretrial hearings make up the bulk of these judges' work.
In federal and state court systems, general trial court judges have authority over any case in their system. Appellate court judges rule on a small number of cases by reviewing decisions of the lower courts and lawyers' written and oral arguments.
Hearing officers, also known as administrative law judges or adjudicators, usually work for government agencies. They decide many issues, such as if a person is eligible for workers' compensation benefits, or if employment discrimination occurred.
Arbitrators, mediators, or conciliators help opposing parties settle disputes outside of court. They hold private, confidential hearings, which are less formal than a court trial.
Arbitrators are usually attorneys or business people with expertise in a particular field. They hear and decide disputes between opposing parties as an impartial third party. When arbitration is required, if one side is not happy with the decision, they can still take the matter to court. Arbitration may also be voluntary, in which the opposing sides agree that whatever the arbitrator decides will be a final, binding decision.
Mediators are neutral parties who help people resolve their disputes. Mediators suggest solutions, but they do not make binding decisions. If the opposing sides cannot reach a settlement with the mediator's help, they are free to pursue other options.
Conciliators are similar to mediators. Their role is to help guide opposing sides to a settlement. The opposing sides must decide in advance if they will be bound by the conciliator's recommendations.