Certified Public Accountant
- *public accountants who meet professional criteria in examination success and length of relevant experience. The Certified Public Accountant carries the designatory letters CPA, and is licensed to practice as a *public accountant and thereby to give external *audit opinions. The uniform CPA examination is set nationally by the *American Institute of Certified Public Accountants, while the experience criteria for licensure are established by individual states’ boards of accountancy. The national umbrella organization for the latter is the *National Association of State Boards of Accountancy. A CPA-qualified individual may be permitted to practice in another state, but this frequently entails the accumulation of further professional experience to meet the requirements of local CPA licensing authorities. A number of other countries have also adopted the term CPA to designate their public accountants (at least in the English translations of the names of their professional organizations). These include Israel (the *Institute of Certified Public Accountants in Israel), Japan (the *Japanese Institute of Certified Public Accountants), and Kenya (the *Institute of Certified Public Accountants of Kenya). Many English-speaking countries refer to public accountants as *chartered accountants. In some countries competing organizations use the different terms to distinguish themselves: Ireland, for example, has an *Institute of Certified Public Accountants in Ireland and an *Institute of Chartered Accountants in Ireland.
Auditor's dictionary. 2014.
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certified public accountant — index accountant Burton s Legal Thesaurus. William C. Burton. 2006 certified public accountant … Law dictionary
Certified Public Accountant — (CPA) ist der US amerikanische Berufstitel für US amerikanische Wirtschaftsprüfer, also Fachleute der Unternehmensrechnung, welche das CPA Examen abgelegt haben. Nur wer in einem der US Bundesstaaten aktiv lizenziert ist, darf den Titel tragen,… … Deutsch Wikipedia
certified public accountant — ☆ certified public accountant n. a public accountant certified by a state examining board as having met the requirements of state law … English World dictionary
Certified Public Accountant — (CPA). An accountant who has satisfied the statutory and administrative requirements of his or her jurisdiction to be registered or licensed as a public accountant. In addition to passing the Uniform CPA Examination administered by the AICPA, the … Black's law dictionary
Certified Public Accountant — Not to be confused with Certified Accountant. Not to be confused with Certified Practising Accountant. Certified Public Accountant (CPA) Type Qualified accountants Industry Accounting and Finance Founded United States Headquarters United States … Wikipedia
certified public accountant — ( CPA) An accountant who has met certain standards, including experience, age, and licensing, and passed exams in a particular state. Bloomberg Financial Dictionary * * * certified public accountant certified public accountant ➔ accountant * * *… … Financial and business terms
certified public accountant — noun an accountant who has passed certain examinations and met all other statutory and licensing requirements of a United States state to be certified by that state in addition to accounting and auditing, CPAs also prepare tax returns for… … Useful english dictionary
certified public accountant — UK / US noun [countable] Word forms certified public accountant : singular certified public accountant plural certified public accountants American a chartered accountant … English dictionary
certified public accountant — CPA A member of the American Institute of Certified Public Accountants. The title is conferred by state authorities; a certified public accountant is licensed to give an audit opinion on a company s financial statements … Accounting dictionary
certified public accountant — One who has received from a commission, board, or proper officer a certificate qualifying him to practice as a certified public accountant. Frazer v Shelton, 320 111 253, 150 NE 696, 43 ALR 1086 … Ballentine's law dictionary