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See CPA. A licensed public accountant by a state. A professional accountant of highest standing who has passed certain exams, achieved a certain amount of experience, reached a certain age and met all other statutory and licensing requirements of the state in the United States where he or she performs the services. Example: (1) The business owner was careful to hire a Certified Accountant because he needed a high level of expertise. (2) Even though the business consultant knew all of the details involved in performing a certified audit, a Certified Accountant was required to lead the engagement.
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