High-end accounting talents. Jinan CPA Certified Public Accountant is the highest authority certificate in China accounting field. The difficulty ratio is very high. The three exams, namely, examination difficulty, judicial examination and civil service examination, are the most difficult in China. So cpa is a high-end accounting talent in Jinan. 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.