Certified Public Accountant

URI: https://gptkb.org/entity/Certified_Public_Accountant
GPTKB entity
Statements (50)
Predicate Object
gptkbp:instanceOf occupation
gptkbp:abbreviation gptkb:CPA
gptkbp:authority gptkb:state_order
gptkbp:awardedBy state boards of accountancy
gptkbp:canBe gptkb:government
consulting
financial reporting
private industry
audits
tax preparation
nonprofit sector
forensic accounting
attestation services
public accounting
gptkbp:canOwnFirm yes
gptkbp:canRepresentTaxpayersBeforeIRS yes
gptkbp:canSignAuditReports yes
gptkbp:canSupervise audit engagements
gptkbp:continuingEducationRequired yes
gptkbp:eligibility bachelor's degree
150 semester hours
gptkbp:equivalentTo gptkb:accountant
gptkbp:field accounting
gptkbp:firstIssueDate 1896
https://www.w3.org/2000/01/rdf-schema#label Certified Public Accountant
gptkbp:license professional license
gptkbp:licensePortability limited, varies by state
gptkbp:licenseRenewalPeriod varies by state
gptkbp:majorCity gptkb:United_States
gptkbp:membershipOrganization gptkb:American_Institute_of_Certified_Public_Accountants
gptkb:state_CPA_societies
gptkbp:professionalEthicsCode gptkb:AICPA_Code_of_Professional_Conduct
gptkbp:provides assurance services
gptkbp:publicTrustRole yes
gptkbp:regulates public accounting practice
gptkbp:relatedTo gptkb:accountant
gptkb:Certified_Management_Accountant
gptkb:Enrolled_Agent
gptkbp:repealedBy yes
gptkbp:requiredExam gptkb:Uniform_CPA_Examination
gptkbp:requiresEthicsExam in some states
gptkbp:requiresExperience yes
gptkbp:signedBy audit opinions
compilation reports
review reports
gptkbp:subjectToCPE yes
gptkbp:subjectToDisciplinaryAction yes
gptkbp:subjectToPeerReview yes
gptkbp:bfsParent gptkb:accountant
gptkbp:bfsLayer 5