A Certified Public Accountant is certified and licensed by his or her state to practice accountancy. They must pass a comprehensive nationwide, two-day examination administered by the American Institute of Certified Public Accountants. They also must meet educational requirements, generally a bachelor's degree or higher, and they must complete two years of specific work experience prior to being admitted to practice.

Rules of ethics and professional conduct are codified in state law. Members of the American Institute of Certified Public Accountants and the Ohio Society of Certified Public Accountants also must uphold ethical standards of those organizations. CPAs are required to complete a minimum of 40 hours of continuing professional education each year.