Certified Public Accountant

URI: https://gptkb.org/entity/Certified_Public_Accountant

GPTKB entity

Statements (53)

Predicate	Object
gptkbp:instanceOf	gptkb: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
gptkbp:license	gptkb: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:CPA gptkb:Master_in_Professional_Accounting gptkb:Master_of_Accountancy gptkb:School_of_Accountancy
gptkbp:bfsLayer	6
https://www.w3.org/2000/01/rdf-schema#label	Certified Public Accountant