Certified Public Accountant (CPA)
An individual who is certified by the American Institute of Certified Public Accountants (AICPA) to practice in the field of accounting. To earn the AICPA certification, a candidate must meet academic and work experience requirements and pass a written examination. By law, only a certified public accountant can conduct an audit of the financial statements of a public company.
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Certified Public Accountant (CPA)
accountants opinion
American Institute of Certified Public Accountants
audit opinion
CPA
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