Certified public accountants are individuals who are licensed to practice public accounting. Certified Public Accountants (CPA) is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA.
Candidates must complete some of the toughest business courses at their college or university and pass the Uniform CPA Exam. This test of business, auditing and general accounting skills was developed to ensure the competence of CPAs entering the field, much as the bar exam evaluates lawyers and the medical boards test doctors. The exam is continually revised to meet the changing demands of the profession.
Accounting graduates must complete numerous educational credits in order to qualify for a CPA certificate. CPAs are required to follow a strict code of ethics as well as perform within the highest standards of the profession. Every two years they must complete 80 hours of continuing professional education to keep up with the new rules and regulations in the financial and accounting world.
The Board of Registration in Public Accountancy grants certificates and licenses to practice public accountancy to qualified individuals who comply with the requirements of the statute. The Board monitors licensees’ practice of public accountancy to insure that the services provided to the public are in accordance with the ethical standards of state law and regulations. The Board also insures that licensees have complied with all continuing education requirements necessary to renew their licenses