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 ?
Once the council sets standards--and the Society of Management Accountants of Ontario, the Institute of Chartered Accountants of Ontario, and the Certified General Accountants of Ontario have shown to the council that they can meet the standards--these associations will become directly responsible for licencing and regulating individual public accountants.
Section 10A(c), by replacing "No independent public accountant" with "No registered public accounting firm"; and Section 10A(d), by replacing "the accountant" or "such accountant" with "the firm" or "such firm," respectively;
The American Institute of Certified Public Accountants, the American Bar Association Section of Taxation, and Tax Executives Institute have been working together over the past few years to sensitize the public, the Administration, and the Congress to the urgent need for major simplification of the tax laws.
* Keynote speaker Jo Ann Golden, president of the New York State Society of Certified Public Accountants.
The Japanese Institute of Certified Public Accountants endorsed at its general assembly Tuesday operational plans for fiscal 1999, including the preparation of ethical standards.
FASB and the American Institute of Certified Public Accountants (AICPA) agreed that some work needed to be done.
According to the Labor inspector general's latest findings, "Reports prepared by independent public accountants are of questionable value in monitoring benefit plan compliance."
Dorr, who holds designation as a certified public accountant, is a member of the American Institute of Certified Public Accountants and the Michigan Association of Certified Public Accountants.
He is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants, the Mississippi Society of Certified Public Accountants, the Central Chapter of Certified Public Accountants, and the Association of Certified Fraud Examiners.
She is a certified public accountant and a member of the American Institute of Certified Public Accountants and the Ohio Society of Certified Public Accountants.
Amy's professional associations include the American Institute of Certified Public Accountants, the Trusts and Estates Section of the New York State Bar Association and the American Academy of Attorney-Certified Public Accountants.
and Certified Public Accountant at Long Island University-Brooklyn campus which provides continuing education for Certified Public Accountants in accounting and taxation.

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