A certified public accountant refers to a person who has passed the CPA qualification examination, obtained the CPA certificate and practiced in an accounting firm. The professional examination subjects of certified public accountants are accounting, auditing, financial cost management, economic law, tax law and corporate strategy and risk management, and the comprehensive stage is the comprehensive test of professional ability.
Internationally, accountants generally refer to certified public accountants, and certified public accountants refer to professionals engaged in social auditing, intermediary auditing and independent auditing. In some other countries, such as the Canadian Institute of Certified Public Accountants? The American Institute of Certified Public Accountants in the United States, the Australian Institute of Accountants in Australia and the Chartered Institute of Certified Public Accountants in the United Kingdom, instead of the middle-level professional accountants in China.
The members of the Institute of Certified Public Accountants mainly include practicing members (namely certified public accountants) and non-practicing members. It may also include honorary members. After passing the CPA exam and working in an accounting firm for a certain period of time, you can become a CPA by registering with the Institute of Certified Public Accountants. You can apply to become a non-practicing member as long as you pass the exam.