Certified Public Accountants (CPAs)

A certified public accountant (CPA) is an individual who has been licensed by a state accountancy 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 2 to 3 years to maintain an active CPA license.

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. Additionally, the American Institute of CPAs (AICPA) revised its code of ethics in December 2014. Alleged violations of the various codes are investigated by the state board or ...