The Certified Public Accountant
The title, Certified Public
Accountant, indicates a professional individual who has
fulfilled extensive educational and experience requirements, and
who has passed rigorous examinations covering theoretical,
technical and legal aspects of accounting practice. Once
certified to practice within a state, the CPA enters into a
lifelong course of continuing education through participation in
advance course work as well as in seminars conducted by various
professional organizations and the American Institute of
Certified Public Accountants. Furthermore, membership in the
American Institute binds the CPA to a rigid code of ethics
governing professional performance.