[ 名 ]
certified public accountant
,
cpa
■ an accountant who has passed certain examinations and met all other statutory and licensing requirements of a United States state to be certified by that state 会計士で、ある種のテストに合格し、それぞれの州で認可される米国の州のすべての他の法律と免許要項を満たす
e.g. )
・in addition to accounting and auditing, CPAs also prepare tax returns for individuals and corporations 会計と会計検査に加え、CPAも個人と会社のために所得申告を準備する
→
cpa
,
公認会計士