A certified public accountant refers to a person who has obtained a certificate of certified public accountant and practices in an accounting firm. Refers to professionals engaged in social audit/intermediary audit/independent audit, as well as accountants' associations in other countries, such as CGA in Canada. AICPA in the United States, the Australian Institute of Accountants in Australia, and the chartered certified accountants Association ACCA in Britain. Internationally, accountants generally refer to certified public accountants, not middle-level professional accountants in China.
The subjects of CPA examination are accounting, auditing, financial cost management, economic law, tax law and strategy, and risk management. By the end of 20 17, a total of 2 10000 people had obtained general certificates.