A professional who has obtained a CPA license from one of the 55 state accountancy boards in the USA, all of which are a part of NASBA, is known as a certified public accountant (National Association of the State Boards of Accountancy). Any state board can grant a CPA license. All state board requirements must be met, including education, experience, and examinations.

Because CPA credentials are widely recognized and accepted, it is assumed that a CPA has the necessary knowledge of all accounting specialties, including income tax, internal auditing, financial planning, and financial statement analysis.