Certified Public Accountant

Exam

Third-party exam

Education

Degree

Experience

None

Background check

None

A certified public accountant is a person engaged in the practice of public accounting. A person shall be deemed to be in the practice as a certified public accountant if he or she: (1) holds himself or herself out to the public in any manner as one skilled in the knowledge, science and practice of accounting, and as qualified and ready to render professional service therein as a certified public accountant for compensation; or (2) maintains an office for the transaction of business as a public accountant, or who, except as an employee of a certified public accountant, practices accounting, as distinguished from bookkeeping, for more than one employer; or (3) offers to prospective clients to perform for compensation, or who does perform on behalf of clients for compensation, professional services that involve or require an audit of financial transactions and accounting records; or (4) prepares for clients reports of audits, balance sheets, and other financial, accounting and related schedules.