Certified Public Accountant


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Certified Public Accountant (CPA)

An accountant who has met certain standards, including experience, age, and licensing, and passed exams in a particular state.

Certified Public Accountant

A professionally licensed accountant. In the United States, CPA eligibility conditions vary by state, but all require the successful completion of a four-part CPA exam. CPAs can legally give public attestation to advice on financial statements; for example, only a CPA can sign an in-house audit. See also: Accountancy.

Certified Public Accountant (CPA)

An accountant who has met certain state requirements as to age, education, experience, residence, and accounting knowledge, the latter measured by the successful completion of an extensive series of examinations. In most instances, only CPAs are permitted to render opinions on the fairness of financial statements.
References in periodicals archive ?
OPTION 2--The undersigned member of The California Society of Certified Public Accountants (CalCPA) hereby constitutes and appoints as attorney-in-fact and proxy for the undersigned, with full power of substitution, for and in the name of the undersigned to attend the Annual Members Business Meeting of CalCPA described above, and for adjournment or postponement thereof and to exercise all voting rights of the undersigned which the undersigned would be entitled to exercise if personally present for the purpose of: 1) acting on the proposal to approve minutes of the 2003 Annual Members Business Meeting; 2) acting on the proposal to amend the Bylaws of CalCPA, and 3) acting on the proposal to amend the Articles of Incorporation.
The name of this organization is The California Society of Certified Public Accountants, hereinafter called CalCPA.
Chapters of CalCPA may be formed in any city or area within the state of California whenever there are 100 or more members of CalCPA, or 100 or more Certified Public Accountants eligible for membership resident in such area, or who have their principal offices in such area.
RESOLVED: That the PCAOB be, and hereby is, designated by the Council of the American Institute of Certified Public Accountants as the body to establish standards relating to the preparation and issuance of audit reports for entities within its jurisdiction as defined by the Act pursuant to rules 201 and 202.
Those standards govern the preparation of financial reports and are officially recognized as authoritative by the Securities and Exchange Commission and the American Institute of Certified Public Accountants.
She is a member of the Ohio Society of Certified Public Accountants and joined BMF&C in 2004.
During the SysTrust certification process, certified public accountants specializing in information systems integrity from the firm of Amper, Politziner & Mattia, one of the largest independent accounting and consulting firms in the New York metropolitan area, evaluated Antenna's internal systems and processes that oversee security and confidentiality.
Amper, Politziner & Mattia is a regional firm of certified public accountants and consultants with offices throughout the New York/New Jersey area.

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