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 ?
Most members of professional organizations, such as the Association for Certified Fraud Examiners, who have accounting backgrounds are internal auditors rather than public accountants, unless their firm's specialty is litigation support or forensic accounting.
Lesie Bullock, spokesperson for the NCUA, confirmed that 31 federally insured credit unions with assets of $500 million or more were already being audited by licensed public accountants or CPAs.
In the Matter of American Institute of Certified Public Accountants, a corporation.
The California Society of Certified Public Accountants
RESOLVED: That the Federal Accounting Standards Advisory Board, with respect to its statements of federal accounting standards and concepts adopted and issued in March of 1993 and subsequently; in accordance with its rules of procedure, the memorandum of understanding and public notice designating the FASAB's standards and concepts as having substantial authoritative support, be, and hereby is, designated by the Council of the American Institute of Certified Public Accountants as the body to establish financial accounting principles for federal governmental entities pursuant to rule 203.
The Oklahoma Society of Public Accountants and the Low Country Chapter of the Georgia Association of Public Accountants became the first ASOs to be inducted into the Foundation's new Circle of Support giving club.

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