Frederic P Miller

Certified Public Accountant Frederic P Miller

Publisher Marketing: Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. Certified Public Accountant 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. Individuals who have passed the Exam but have not either accomplished the required on-the-job experience or have previously met it but in the meantime have lapsed their continuing professional education are, in many states, permitted the designation "CPA Inactive" or an equivalent phrase. In most U. S. states, only CPAs who are licensed are able to provide to the public attestation including auditing opinions on financial statements. The exceptions to this rule are Arizona, Kansas, North Carolina and Ohio where, although the "CPA" designation is restricted, the practice of auditing is not. Many states have a lower tier of accountant qualification below that of CPA, usually entitled "Public Accountant" with designatory letters "PA." However the majority of states have closed the designation "Public Accountant" to new entrants, with only about 10 states continuing to offer the designation.