CPA (Certified Public Accountant)

URI: https://gptkb.org/entity/CPA_(Certified_Public_Accountant)
GPTKB entity
Statements (52)
Predicate Object
gptkbp:instanceOf gptkb:occupation
gptkbp:administeredBy gptkb:AICPA
gptkbp:approvedBy prepare financial statements
provide tax advice
represent clients before the IRS
sign audit reports
gptkbp:awardedBy state boards of accountancy
gptkbp:canOwnFirm yes
gptkbp:canPerformAttestServices yes
gptkbp:canProvideConsulting yes
gptkbp:canSignTaxReturns yes
gptkbp:canSuperviseAudits yes
gptkbp:canWorkInternationally with additional requirements
gptkbp:codeOfConduct gptkb:AICPA_Code_of_Professional_Conduct
gptkbp:continuingEducation required
gptkbp:disciplinaryAction possible for violations
gptkbp:examAvailability year-round
gptkbp:examPassingScore 75 (on a 0-99 scale)
gptkbp:field accounting
gptkbp:firstIssueDate 1896
gptkbp:governingBody NASBA (National Association of State Boards of Accountancy)
AICPA (American Institute of Certified Public Accountants)
gptkbp:industry gptkb:government
gptkb:nonprofit_organization
education
corporate finance
public accounting
gptkbp:internationalEquivalents gptkb:CA_(Chartered_Accountant)
ACCA (Association of Chartered Certified Accountants)
gptkbp:license yes
gptkbp:licenseTransferability varies by state
gptkbp:licenseValidity state-specific
gptkbp:majorCity gptkb:United_States
gptkbp:professionalEthics required
gptkbp:publicTrust high
gptkbp:regulates public accounting practice
gptkbp:renewalPeriod varies by state
continuing professional education
gptkbp:requiredEducation bachelor's degree
gptkbp:requiredEthicsExam yes (in most states)
gptkbp:requiredExam gptkb:Uniform_CPA_Examination
gptkbp:requiredExperience professional accounting experience
gptkbp:section Auditing and Attestation (AUD)
Business Environment and Concepts (BEC)
Financial Accounting and Reporting (FAR)
Regulation (REG)
gptkbp:standsFor gptkb:Certified_Public_Accountant
gptkbp:titleProtection yes
gptkbp:type computer-based
gptkbp:bfsParent gptkb:Collective_Mark
gptkbp:bfsLayer 7
https://www.w3.org/2000/01/rdf-schema#label CPA (Certified Public Accountant)