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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.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved


Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
Many non-CPA owners of CPA firms are regulated only by the marketplace.
In his view financial illiteracy threatens the nation's future and is therefore a problem for all CPAs. "We are the right people--the right profession--to complete this important mission," he said.
Because the PFS designation indicates broad financial knowledge, CPAs with the credential are appropriate resources for the financial literacy programs of the AICPA and the various state societies.
The Lansing Police Department attempted to establish whether it was meeting the goals established for its CPA program.
With accounting software becoming more user friendly and cheaper, there's little reason for an independent CPA to do your check writing, bookkeeping or payroll management.
There seems to be consensus that there's a difference between shareholdings in clients served directly by the CPA vs.
Koltin, CPA, and president and CEO of Chicago-based management and marketing consulting firm Practice Development Institute (PDI), says developing a niche means resolving a lot of issues such as "what and how to invest in staff, how to service clients and what risks to take to make money tomorrow vs.
Taking this a step further, the SEC could potentially argue that holding oneself out as providing "estate planning" may also result in losing the exclusion (depending on the scope of the CPA's services).
Proper selection of a CPA program coordinator and instructors helps ensure agency acceptance and community support.
If you realize you are incorrectly using the CPA designation, you can, of course, become a licensed CPA, choose not to use the designation or get involved in changing the state laws to specifically allow accountants without a current license to use the designation.
In a divorce, each side traditionally hires a CPA to determine how to separate the couple's finances.
The Pareto Principle's impact on CPA firms is a frequent topic of discussion.