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A Certified Public Accountant (CPA) is an accounting professional who has earned the CPA license after meeting the requirements of education and working experience and passing the Uniform Certified Public Accountant examination issued by American Institute of Certified Public Accountant. Working as a CPA is able to offer accounting services to the public and handle a wide range of services in the accounting field.

CPA in other countries
In the US, CPA means Certified Public Accountant which is a designation given by American Institute of Certified Public Accountants, whereas other countries around the world have their own name for its designation that is equivalent to CPA in the US, for example:

In Australia, the term “ CPA” means  Certified Practicing Accountant. To obtain a CPA Australia, it also requires a certain amount of education and experience to be eligible working in some specific areas in the accounting field.

In Canada, the word “CPA” which is Chartered Professional Accountant, is for someone who would like to be a Canadian CPA. In order to be qualified for this certificate, candidates who major in accounting will get accepted to enter CPA Professional Education Program (CPA PEP). Provinces in Canada also allow non-accounting majors and international candidates to meet the requirements if they get into the CPA Prerequisite Education Program (CPA PREP).

People in Philippin register for the CPA have to follow some rules in the act provided which is  known Philippine Accountancy Act of 2004 then. Unlike other countries, just asking for education and experience, the requirements needed to be able to take the Philippine exam is more complicated in which candidates need to have a good reputation and never do anything wrong related to crime.

Services provided
One important function performed by CPAs relates to assurance services. The most commonly performed assurance services are financial audit services where CPAs attest to the reasonableness of disclosures, the freedom from material misstatement, and the adherence to the applicable generally accepted accounting principles (GAAP) in financial statements. CPAs can also be employed within corporations (termed "the private sector" or "industry") in finance or operations positions such as financial analyst, finance manager, controller, chief financial officer (CFO), or chief executive officer (CEO). These CPAs do not provide services directly to the public.

History of profession
In 1660, the first person who would conduct an audit was chosen in order to be able to manage the money that was raised by England in Virginia, United State. With the help of chartered accountants from England and Scotland for training Americans to learn the procedures of accounting, many firms were established in America. The first American one was in 1895.

On July 28, 1882, the Institute of Accountants and Bookkeepers of the City of New York became the first accounting corporation which supports the need of people in the accounting field and for educational purposes. With the accountancy and industry started growing in the world, the need of looking for services from professional accountants who had higher standards and were recognized had been considered. In 1887, the American Association of Public Accountants was created to set moral standards for the practice of accounting. In 1896,  the title “Certified Public Accountant” was created and passed in New York  including the requirement to become a Certified Public Accountant.