Certified Public Accountant (CPA) is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for membership in their respective professional accounting bodies and certification as a CPA. Individuals who have passed the Exam but have not either accomplished the required on-the-job experience or have previously met it but in the meantime have lapsed their continuing professional education are, in many states, permitted the designation "CPA Inactive" or an equivalent phrase. In most U.S. states, only CPAs who are licensed are able to provide to the public attestation (including auditing) opinions on financial statements. The exceptions to this rule are Arizona, Kansas, and North Carolina where the "CPA" designation and the practice of auditing are not restricted. Many CPAs are members of the American Institute of Certified Public Accountants or their state CPA society.
CPA Questions: Auditing and Attestation, Financial Accounting and Reporting, Regulation, Business Environment And Concepts