A Certified Public Account, or CPA, is an accountant licensed by the state to provide accounting services. A CPA may practice serving the public, or serving corporations in the private sector. The CPA definition may vary from state to state, as licensing requirements differ. However, all prospective CPAs must pass the Uniform CPA Examination.

What does a CPA do? A CPA may serve in a variety of capacities in both the public and private sectors. They perform financial audits and provide assessments in the public sphere and may be employed privately as financial analysts or consultants.