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Certified Public Accountant (CPA)

A CPA is certified and/or licensed by a United States state authority (i.e., state board of accountancy) to practice accounting.  The three broad areas that require CPAs, include Public Practice, Industry and Government/Not-For-Profit Organizations. Noted below are many of the career choices within these groups where a CPA’s professional expertise is required:

Public PracticeIndustryGovernment/Not for Profit
AuditingCorporate FinanceGovernment Accounting
Environmental AccountingFinancial ReportingNot for Profit Accounting
Information Technology ServicesInternal AuditingEducation Services
Management ConsultingManagement Accounting
International AccountingNon Financial Accounting
Personal Financial PlanningTax Planning
Tax Advisory Services

Although many opportunities arise in the United States due to a shortage of U.S. CPAs, CPAs also are in demand in around the world, including Canada.


In order to become a CPA, all candidates must pass a four part Computer Based Test (CBT).  While the exam is administered uniformly, every state/jurisdiction has its own set of education and experience requirements that individuals must meet in order to receive the CPA designation which then allows them to practice public and/or industry accounting.   These requirements are established by law and administered by the state boards of accountancy.  There is no status in writing for one state over another because the exam is uniform (the same degree of difficulty) for all candidates.

Most of the states/jurisdictions do not require individuals to be U.S. citizens and about half of the states/jurisdictions do not have a residency requirement.

For more information on the U.S. CPA designation and eligibility requirements, please contact:

Laura Adema
Becker Professional Education operated by Morgan Int’l.
Toll Free: 1 866 646 0909

Leslie-Anne Rogers
T: 778 371 4284
Toll Free: 1 877 775 7652