Accounting technology / Glossary / CPA (certified public accountant)

What is a CPA (certified public accountant)?

Definition

A CPA, or certified public accountant, is an accountant licensed by a US state board of accountancy. The licence is required to sign audit and other attest reports on financial statements in the US, and CPAs can also represent clients before the IRS. Candidates must pass the Uniform CPA Examination and meet their state's education and experience rules.

Also calledcertified public accountantUS CPA

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Licensed by: US state boards of accountancy
CPA Exam: 3 core sections + 1 discipline
Country: United States

How someone becomes a CPA

Each state sets its own requirements, based on a model law written by the AICPA and NASBA. All require the Uniform CPA Examination: since 2024 it has three core sections, auditing and attestation, financial accounting and reporting, and taxation and regulation, plus one discipline chosen from business analysis and reporting, information systems and controls, or tax compliance and planning. For education, states have long required 150 semester hours, more than a standard degree; in 2025 the AICPA and NASBA agreed an additional route of a bachelor's degree with two years of experience, which many states have adopted. CPAs must also meet ethics and continuing education rules to keep the licence. Firms of CPAs run their practice on systems such as Karbon, TaxDome and Canopy. Outside the US the comparable qualifications include chartered accountants in the UK and other countries.

Common questions

What can a CPA do that other accountants cannot?+

Sign audit, review and other attest reports on financial statements, which US law reserves to licensed CPAs and CPA firms. CPAs, enrolled agents and attorneys can also represent clients before the IRS without limitation.

Is the 150-hour rule still required?+

It depends on the state. The 150-hour route remains, and many states now also accept a bachelor's degree plus two years of professional experience, following the model agreed by the AICPA and NASBA in 2025.

Is a CPA the same as a chartered accountant?+

They are comparable professional qualifications in different countries. CPA is the US licence; chartered accountant is used in the UK, Ireland, Canada, Australia and elsewhere. Mutual recognition agreements let qualified members move between some of them.