Certified Public Accountant

CPACertified Public Accountantscertified public accountingpublic accountantaccountantC.P.A.Certified Public Accountant (CPA)CPAscertified accountantPersonal Financial Specialist
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world.wikipedia
817 Related Articles

Uniform Certified Public Accountant Examination

CPA examexaminationa rigorous four-part examination
State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting related experience. To become a CPA in the United States, the candidate must sit for and pass the Uniform Certified Public Accountant Examination (Uniform CPA Exam), which is set by the American Institute of Certified Public Accountants (AICPA) and administered by the National Association of State Boards of Accountancy (NASBA).
The Uniform Certified Public Accountant Examination (CPA Exam) is the examination administered to people who wish to become U.S. Certified Public Accountants.

American Institute of Certified Public Accountants

Journal of AccountancyAmerican Institute of Certified Public Accountants (AICPA)American Institute of Accountants
Many CPAs are members of the American Institute of Certified Public Accountants and their state CPA society. To become a CPA in the United States, the candidate must sit for and pass the Uniform Certified Public Accountant Examination (Uniform CPA Exam), which is set by the American Institute of Certified Public Accountants (AICPA) and administered by the National Association of State Boards of Accountancy (NASBA).
The American Institute of Certified Public Accountants (AICPA) is the national professional organization of Certified Public Accountants (CPAs) in the United States, with more than 418,000 members in 143 countries in business and industry, public practice, government, education, student affiliates and international associates.

Assurance services

assuranceAuditassurance standard
One important function performed by CPAs relates to assurance services.
Assurance service is an independent professional service, typically provided by Chartered or Certified Public Accountants or Chartered Certified Accountants, with the goal of improving information or the context of information so that decision makers can make more informed, and presumably better, decisions.

Arthur Andersen

Arthur Andersen & Co.Arthur Andersen LLPArthur Andersen & Co
Although some CPA firms serve as business consultants, the consulting role has been under scrutiny following the Enron scandal where Arthur Andersen simultaneously provided audit and consulting services which affected its ability to maintain independence in its audit duties.
In 2002, the firm voluntarily surrendered its licenses to practice as Certified Public Accountants in the United States after it was found guilty of crimes in the firm's auditing of Enron, an energy corporation based in Texas, which had filed for bankruptcy in 2001.

Enrolled agent

enrolled agents
Along with attorneys and Enrolled Agents, CPAs may represent taxpayers in matters before the Internal Revenue Service (IRS).
Attorneys and certified public accountants (CPAs) are licensed on a state by state basis, and are also empowered by the Department of the Treasury to represent taxpayers before the IRS.

Enron scandal

Enroncollapse of EnronTimeline of the Enron scandal
Although some CPA firms serve as business consultants, the consulting role has been under scrutiny following the Enron scandal where Arthur Andersen simultaneously provided audit and consulting services which affected its ability to maintain independence in its audit duties.
Enron hired numerous Certified Public Accountants (CPAs) as well as accountants who had worked on developing accounting rules with the Financial Accounting Standards Board (FASB).

Tax preparation in the United States

tax preparationtax preparertax filing
Persons who are certified public accountants (CPAs), attorneys or enrolled agents were required to register, but were not required to take the exam and were not subject to the continuing education requirements.

Chartered accountant

CAChartered Accountancychartered accountants
The title is an internationally recognised professional designation; the certified public accountant designation is generally equivalent to it.

National Association of State Boards of Accountancy

NASBANational Association of State Boards of Accountancy (NASBA)
To become a CPA in the United States, the candidate must sit for and pass the Uniform Certified Public Accountant Examination (Uniform CPA Exam), which is set by the American Institute of Certified Public Accountants (AICPA) and administered by the National Association of State Boards of Accountancy (NASBA).
In the United States, the designation of Certified Public Accountant (CPA) is granted at state level.

Financial audit

auditauditingforensic audit
The most commonly performed assurance services are financial audit services where CPAs attest to the reasonableness of disclosures, the freedom from material misstatement, and the adherence to the applicable generally accepted accounting principles (GAAP) in financial statements.
* There are several related professional qualifications in the field of financial audit including Certified Internal Auditor, Certified General Accountant, Chartered Certified Accountant, Chartered Accountant and Certified Public Accountant.

Forensic accounting

forensic accountantsforensic auditForensic Accountancy
Forensic accountants typically hold the following qualifications; Certified Forensic Accounting Professional [Certified Forensic Auditors] (CFA - England & Wales) granted by the Forensic Auditors Certification Board of England and Wales (FACB), Certified Fraud Examiners (CFE - US / International), Certificate Course on Forensic Accounting and Fraud Detection (FAFD) by Institute of Chartered Accountants of India (ICAI), Certified Public Accountants (CPA - US) with AICPA's [Certified in Financial Forensics est.

Financial accounting

Financial accountancyfinancial accountsaccounting
Many professional accountancy qualifications cover the field of financial accountancy, including Certified Public Accountant CPA, Chartered Accountant (CA or other national designations, American Institute of Certified Public Accountants AICPA and Chartered Certified Accountant (ACCA).

John Battaglia

John David BattagliaFaith and Liberty Battaglia
He moved to Dallas because his father lived there, and he took night classes to become a Certified Public Accountant (CPA) and did modeling.

Indiana CPA Society

Indiana CPA Society (INCPAS)
The Indiana CPA Society (INCPAS) is a professional association the certified public accountant (CPA) profession in Indiana.

Florida Institute of CPAs

Florida Institute of Certified Public Accountants (FICPA)
The FICPA represents approximately 18,500 CPAs and accounting professionals in Florida and beyond.

Maryland Association of CPAs

Maryland Association of CPAs (MACPA)
As CPAs, the MACPA’s members are business and financial professionals who are committed to protecting the public interest.

Minnesota Society of Certified Public Accountants

Minnesota Society of Certified Public Accountants (MNCPA)
The Minnesota Society of Certified Public Accountants (MNCPA) is a professional association for certified public accountants (CPAs) in Minnesota.

Wisconsin Institute of Certified Public Accountants

Wisconsin Institute of Certified Public Accountants (WICPA)
The Wisconsin Institute of Certified Public Accountants (WICPA) is a professional association representing the certified public accountant (CPA) profession in Wisconsin.

Institute of Certified Public Accountants in Ireland

Institute of Certified Public Accountants in Ireland (CPA Ireland)
CPA Ireland is a professional body for Certified Public Accountants (CPAs) in Ireland.

Legal liability of certified public accountants

Whether providing services as an accountant or auditor, a certified public accountant (CPA) owes a duty of care to the client and third parties who foreseeably rely on the accountant's work.

California Society of Certified Public Accountants

CalCPACalifornia Society of Certified Public Accountants (CalCPA)The California Society of Certified Public Accountants (CalCPA)
The California Society of Certified Public Accountants (CalCPA) is the largest statewide professional association of certified public accountants in the United States with more than 42,000 members.

Accountant

accountantspublic accountingtax accountant
Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant.

CPA Magazine

CPA Magazine has a print circulation of approximately 20,000 certified public accountants (CPA), enrolled agents (EA), and tax professionals in public practice.

United States

AmericanU.S.USA
In the United States, the CPA is a license to provide accounting services to the public.