A Certified Public Account (CPA) is an accounting professional licensed By the California Board of Accounting. To be designated as a CPA, accountants must have a bachelor's degree in accounting. They must also have at least one year of public accounting experience, supervised by a licensed CPA, and must pass the Uniform CPA Exam after completing at least 150 semester units of education. In addition, after being licensed, CPAs must complete at least 20 hours of continuing education each year.

Not all CPAs prepare tax returns for clients. Many specialize in business accounting, forensic accounting, managerial accounting, or auditing. A CPA designation is not required to perform accounting for most private companies and nonprofit organizations.