Certified Public Accountants (CPAS)

A certified public accountant (CPA) is an individual who has been certified by a state examining board as having passed the Uniform CPA Examination and met that state's additional requirements with respect to education and work experience. Most states also require that licensed CPAs obtain a specified number of hours of continuing professional education every 3 years to maintain the license to practice as a CPA.

Professional ethics plays an important role in the public accounting profession. Every state society of CPAs has its own code of professional ethics, and its members are expected to adhere to that code. Alleged violations are investigated by the state board or its designee, and those deemed to be in violation are subject to penalties ranging from censure to license ...