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. Individuals who have passed the Exam but have not either accomplished the required on-the-job experience or have previously met it but in the meantime have lapsed their continuing professional education are, in many states, permitted the designation "CPA Inactive" or an equivalent phrase. In most U.S. states, only CPAs who are licensed are able to provide to the public attestation (including auditing) opinions on financial statements. The exceptions to this rule are Arizona, Kansas, North Carolina and Ohio where, although the "CPA" designation is restricted, the practice of auditing is not.

Many states have a lower tier of accountant qualification (below that of CPA), usually entitled "Public Accountant" or "Licensed Public Accountant" (with designatory letters "PA" or "LPA"). However the majority of states have closed the designation "Public Accountant" to new entrants, with only about 10 states continuing to offer the designation. Many PAs belong to the National Society of Accountants.

The Public Accountants' and Auditors' Board is the statutory body controlling that part of the accountancy profession involved with public accountancy in the Republic of South Africa." Public Accountants' and Auditors' Board

The designation conferred by the board is the RAA. This designation is required for all auditors of public companies in South Africa. Typically RAA's are also Chartered accountants.

The purpose of the PAAB is to control public accounting. It is governed by the Public Accountants' and Auditors' Act, 1991 (Act 80 of 1991 of The Republic of South Africa).

Five or 5 Star(s) or star(s) may refer to: