Certified public accountant, also called CPA, is an accountant in the United States who has passed the Uniform CPA Examination and has obtained a special license to practice as a CPA. The examination is prepared by the American Institute of Certified Public Accountants, and licenses are granted by the individual states.
CPA’s examine and report on the financial records of businesses and individuals. They provide a number of services, including auditing and preparing tax returns. Many CPA’s are employed by corporations, government agencies, or other organizations. Some CPA’s practice as individuals or for large accounting firms.
See also Accounting ; Audit .
