an accountant who has passed certain examinations and met all other statutory and licensing requirements of a United States state to be certified by that state;
"in addition to accounting and auditing, CPAs also prepare tax returns for individuals and corporations"
例句
用作名词(n.)
She dreamt of becoming a certified accountant.她梦想成为一个注册会计师。
The registered public accounting firm shall report directly to the audit committee.备案登记的注册会计师事务所应当直接向审计委员会报告。
