CPAs

Certified Public Accountant (CPA) is a professional designation for accountants who have met education, examination, and experience requirements and are licensed to provide accounting services in many jurisdictions. CPAs perform a wide range of financial and advisory services, including audits, tax planning, financial reporting, and consulting. The credential is widely recognized and often required for attest services.

In the United States, becoming a CPA typically requires completing a bachelor's degree (many states require 150 semester hours of education), passing the Uniform CPA Examination, and gaining professional experience under the supervision of a licensed CPA. Ethics examinations or courses may also be required. Licensure is granted by state boards of accountancy and is maintained through continuing professional education (CPE).

CPAs work in public accounting firms, corporations, government, non-profits, and academia. Common practice areas include audits and assurance, tax planning and compliance, consulting and financial advisory, forensic accounting, valuation, and internal controls. CPAs may perform audits of financial statements, prepare tax returns, advise on mergers and risk management, and help organizations comply with reporting standards.

Professional standards and regulation are overseen by state boards in the United States, with guidance from bodies such as the American Institute of CPAs. For audits of public companies, firms must comply with Public Company Accounting Oversight Board (PCAOB) standards. CPAs are bound by a code of professional conduct and subject to disciplinary action for misconduct. Ongoing education is required to maintain licensure.

Globally, CPA-like credentials exist under different titles, such as Chartered Professional Accountant or Chartered Accountant. While requirements vary by country, CPAs generally share emphasis on integrity, independence, and competence, and there are cross-border pathways to practice in some jurisdictions.