Accounting Definitions

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Certified Public Accountant (CPA)

Definition
An accountant who has undergone required training, testing, and experience and received CPA licensure through a state board of accountancy.

Extended Definition
Accountants applying for CPA licensure must have completed a college accounting program, passed the Uniform Certified Public Accountant (CPA) exam, and fulfilled the work requirement, which is usually two years. The requirements for CPA licensure may differ from state to state.

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