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	~~{{Short description\|Professional designation for qualified accountants in the United States}} {{Use mdy dates\|date=October 2025}}~~

	A '''Certified Public Accountant''' ('''CPA''') is the statutory title of qualified [[Accountant\|accountants]] in the United States who have passed the Uniform CPA Examination and have met additional state education and experience requirements for certification as a CPA. The CPA designation is the most widely recognized and respected credential in the accounting profession in the U.S.<ref name="aicpa_what">[https://www.aicpa-cima.com/resources/article/what-is-a-cpa What Is a CPA?]. ''American Institute of Certified Public Accountants (AICPA)''. Retrieved 8 October 2025.</ref>		A '''Certified Public Accountant''' ('''CPA''') is the statutory title of qualified [[Accountant\|accountants]] in the United States who have passed the Uniform CPA Examination and have met additional state education and experience requirements for certification as a CPA. The CPA designation is the most widely recognized and respected credential in the accounting profession in the U.S.<ref name="aicpa_what">[https://www.aicpa-cima.com/resources/article/what-is-a-cpa What Is a CPA?]. ''American Institute of Certified Public Accountants (AICPA)''. Retrieved 8 October 2025.</ref>

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Created page with "{{Short description|Professional designation for qualified accountants in the United States}} {{Use mdy dates|date=October 2025}} A '''Certified Public Accountant''' ('''CPA''') is the statutory title of qualified accountants in the United States who have passed the Uniform CPA Examination and have met additional state education and experience requirements for certification as a CPA. The CPA designation is the most widely recognized and respected credenti..."

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{{Short description|Professional designation for qualified accountants in the United States}} {{Use mdy dates|date=October 2025}}

A '''Certified Public Accountant''' ('''CPA''') is the statutory title of qualified [[Accountant|accountants]] in the United States who have passed the Uniform CPA Examination and have met additional state education and experience requirements for certification as a CPA. The CPA designation is the most widely recognized and respected credential in the accounting profession in the U.S.<ref name="aicpa_what">[https://www.aicpa-cima.com/resources/article/what-is-a-cpa What Is a CPA?]. ''American Institute of Certified Public Accountants (AICPA)''. Retrieved 8 October 2025.</ref>

Individuals who are certified as CPAs are licensed by their respective state boards of accountancy. The license provides the authority to offer attestation services, such as financial audits, to the public. While any accountant can prepare a tax return, only CPAs (along with attorneys and enrolled agents) have unlimited rights to represent taxpayers before the [[Internal Revenue Service]] (IRS).<ref name="irs_rep">[https://www.irs.gov/tax-professionals/understanding-tax-return-preparer-credentials-and-qualifications Understanding Tax Return Preparer Credentials and Qualifications]. ''Internal Revenue Service (IRS)''. Retrieved 8 October 2025.</ref>

== Services provided ==
CPAs provide a wide range of services in public accounting, corporate business, government, and education. Key services include:<ref name="investopedia_cpa">[https://www.investopedia.com/terms/c/cpa.asp Certified Public Accountant (CPA): What It Is and How to Become One]. ''Investopedia''. Retrieved 8 October 2025.</ref>

* '''Assurance and attestation services:''' These involve providing an independent and objective examination of financial information. The most common attestation service is a financial [[audit]], which is an opinion on a company's financial statements.
* '''Tax services:''' CPAs assist individuals and businesses with tax planning, compliance, and preparation of tax returns.
* '''Financial advisory:''' This includes personal financial planning, estate planning, and corporate finance advisory on topics such as mergers and acquisitions.
* '''Forensic accounting:''' CPAs investigate financial fraud, analyze financial data for legal proceedings, and provide expert testimony in court.
* '''Consulting services:''' CPAs advise organizations on business strategies, operational efficiency, and information technology systems.

== Licensing requirements ==
To become a CPA, candidates must meet requirements set by their state board of accountancy. While specific requirements vary by state, they are all built upon the "Three Es": Education, Examination, and Experience.<ref name="nasba_3es">[https://nasba.org/blog/2021/05/18/the-three-es/ The Three Es]. ''National Association of State Boards of Accountancy (NASBA)''. 18 May 2021. Retrieved 8 October 2025.</ref>

=== Education ===
Most states require candidates to have completed 150 semester hours of college-level education, which is 30 hours beyond a typical four-year bachelor's degree. This is commonly known as the "150-hour rule." The curriculum must include a significant number of accounting and business courses.

=== Uniform CPA Examination ===
All candidates must pass the Uniform CPA Examination, which is developed and graded by the [[American Institute of Certified Public Accountants]] (AICPA) and administered by the National Association of State Boards of Accountancy (NASBA). The exam consists of multiple sections that cover a wide range of accounting principles and practices, including auditing, taxation, and financial accounting.<ref name="aicpa_exam">[https://www.aicpa-cima.com/cpa-exam Uniform CPA Examination]. ''American Institute of Certified Public Accountants (AICPA)''. Retrieved 8 October 2025.</ref>

=== Experience ===
Candidates are required to have a certain amount of relevant professional experience. Most states require 1-2 years of experience working in public or corporate accounting, under the supervision of a licensed CPA.

== Continuing professional education ==
To maintain their license, CPAs are required to complete Continuing Professional Education (CPE) courses annually. These requirements ensure that CPAs stay current with changes in the accounting profession, including new tax laws, regulations, and technologies.<ref name="aicpa_what" />

== See also ==

* [[Accountant]]
* [[Chartered Accountant]]
* [[Auditing]]
* [[American Institute of Certified Public Accountants]]
* [[Forensic accounting]]

== References ==
{{reflist}}

== External links ==

* [https://www.aicpa-cima.com American Institute of Certified Public Accountants (AICPA)]
* [https://nasba.org National Association of State Boards of Accountancy (NASBA)]

Certified Public Accountant - Revision history

Bruno at 04:21, 8 October 2025