CPA:
Certified Public Accountant (CPA) is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA.
In most U.S. states, only CPAs who are licensed are able to provide to the public attestation (including auditing) opinions on financial statements. The Uniform CPA exam is two days and tests primarily understanding and the ability to apply authoritative literature — such as auditing and accounting standards, the Uniform Commercial Code, and the IRS code — that are universally adopted by all US jurisdictions or are federal in nature.
In the State of Minnesota, an active CPA licensee must pass the Uniform CPA exam and Ethics exam, meet the education, public accounting work experience requirements, and meet continuing professional education requirement (120 hours every three years).