FA是在公司走finance的career path, while corporate accouting

leads to accounting manager, assistant controller and utilmately controller positions.

FA can have either accounting or finance background. These jobs do not normally involve monthly close or financial reporting. They do more analysis of financial data, budgeting, mergers, acqusitions, planning,etc.

Many FA has CPA background and accounting background. However, I personally recommend sticking to one career path instead of switching as employers are picky and looking for good mathes of background and specific skills which can be very different for FA and accounting jobs.