A Certified Public Accountant is a professional who have passed the CPA exam given by the American Institute of Certified Public Accountants (AICPA) and fulfilled all of the education and work experience requirements associated with taking the exam.
Mhasibu wa Umma Aliyeidhinishwa ni mtaalamu ambaye amefaulu mtihani wa CPA unaotolewa na Taasisi ya Marekani ya Wahasibu wa Umma Walioidhinishwa (AICPA) na kutimiza mahitaji yote ya elimu na uzoefu wa kazini yanayohusiana na kufanya mtihani.