Certified public accountant refers to the certified public accountant certificate, and in the accounting firm practice staff, cpa is the abbreviation of the certified public accountant, the full name of the English creativepublicaccountant. cpa is China's only official recognition of the qualification of certified public accountant, but also the only practice qualification with the right to sign.

Certified public accountants are mainly engaged in the following tasks: reviewing the accounting statements of enterprises and issuing audit reports; verifying the capital of enterprises and issuing capital verification reports; handling the auditing of mergers, divisions and liquidations of enterprises and issuing relevant reports; and other auditing operations as stipulated by laws and administrative regulations.

The CPA exam*** has two stages, the professional stage and the comprehensive stage. Among them, the professional stage *** there are six examination subjects, namely, Auditing, Financial Cost Management, Economic Law, Accounting, Corporate Strategy and Risk Management, Tax Law; the comprehensive stage examination subject is the Comprehensive Test of Vocational Ability.