What is a Certified Public Accountant (CPA)?

Certified Public Accountant (CPA) is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA. In most states, only CPAs who are licensed are able to provide to the public attestation (including auditing) opinions on financial statements. Maryland requires all firms providing attestation engagements to be “peer reviewed” every three years. We passed our latest peer review on November 4, 2009.  

CPAs function as independent auditors and act as advisors to individuals, businesses, financial institutions, nonprofit organizations, and government agencies on a wide range of finance and tax-related matters. 

To qualify for certification and a state license, an individual generally must:

•   Have a college degree or its equivalent

•   Pass the rigorous uniform CPA Examination

•   Meet certain experience or postgraduate study requirements

•   Meet annual continuing education requirements

•   Adhere to certain ethical standards and codes of professional conduct established by governmental bodies and peer organizations

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