What type of professional is a CPA?

A CPA, or Certified Public Accountant, is a licensed public accountant who has met specific education and experience requirements, passed a rigorous examination, and adhered to strict ethical standards. This designation signifies that the individual possesses advanced knowledge in accounting principles, auditing, taxation, and financial reporting.

CPAs are qualified to perform audits, provide tax advice, and represent clients before the Internal Revenue Service (IRS), which underscores their expertise in public accounting. The licensing requirement ensures that CPAs meet a standard of professionalism and can provide accurate and reliable financial services to individuals and businesses.

On the other hand, the other options describe professions or roles without the formal qualifications or regulatory standards required for a CPA. For instance, a licensed attorney has a different area of expertise and regulatory framework, while a non-licensed financial advisor may offer guidance but lacks the formal credentials associated with a CPA. Similarly, a business owner without further qualifications may have practical experience but does not possess the necessary accounting credentials defined by CPA designation.