The term "accountant" can refer to anyone who is skilled in accounting. A public accountant is someone who offers services professionally to the public. The designation "CPA" refers to "Certified Public Accountant." It is a title conferred on an individual that authorizes that individual to practice as an independent public accountant and thus render an opinion on the propriety of financial statements. This title is often conferred by a government agency or by a professional accounting body such as the Hawaii State Board of Accountancy. To obtain the title of "CPA," a person must meet the requirements of age, education, residence, moral character, and experience, and must pass the Uniform CPA Examination administered by the American Institute of CPAs.

Last updated on March 4, 2010 by N&K CPAs, Inc.