The Certified Public Accountant (CPA) is the highest accounting credential in the U.S. and is similar to the CA Qualification in India. The CPA title is awarded by the American Institute of Certified Public Accountant. U.S.

CPA is an individual with thorough and complete knowledge of accounting principles of the U.S. Due to the presence of US companies all over the world, significant number of non-US candidates appears for US CPA Exam in order to work in US companies operating in their local areas or to work in company doing business with US companies.

U.S. CPA members and students play a vital role in both 'practice' and 'industry' in sectors such as financial services, banking, manufacturing, construction, education and consultancy.