An accountant who has passed the uniform certified public accounting exam and met licensing requirements for a state is called a certified public accountant (CPA). Each state sets its own licensing requirements, but most states require a combination of work experience and education. Once certified and licensed, a CPA must complete continuing education requirements in order to maintain a CPA license. Again, each state sets its own rules for continuing education units.

The American Institute of Certified Public Accountants is the world's largest association representing the accounting profession, with over 412,000 members in 144 countries. Its mission is to provide members with the resources, information, and leadership that enable them to provide valuable services in the highest professional manner to benefit the public as well as employers and clients. In fulfilling its mission, the AICPA works with state CPA societies, and national and international organizations, and gives priority to those areas where public reliance on accountants' CPA skills is most significant.

CPAs who work for public accounting firms provide many services to their clients, such as auditing financial statements, forensic accounting (sometimes called fraud auditing), consulting services, information technology services, evaluating operating performance, international accounting, and tax and financial planning services.

CPAs who are employed by corporations and other businesses often work in finance and accounting departments as financial analysts. They may also have the opportunity to rise up the ranks to positions such as controller, chief financial officer (CFO), and even chief executive officer (CEO). Others work in the areas of international finance, treasury, or internal auditing.

The AICPA website also has a wealth of resources about accounting careers, including information for high school students about a career in accounting. To find out more about CPA career opportunities, salary information, and the accounting profession, visit the AICPA website. In addition, each state has a CPA society or association that can provide more information. You can contact a state CPA society or association through the "Research/External Links" section of the AICPA website.

 

1. If you were going to hire an accountant, why might you choose to hire a CPA?

2. If you were a CPA, why might you choose to join a professional association like the AICPA?

3. Search the AICPA website for careers for a high school student. List three resources you find.