Editing Accountant (section)

==United States==
{{Further|Legal liability of certified public accountants}}
In the United States, licensed accountants are [[Certified Public Accountant]]s (CPAs), and in certain states, Public Accountants (PAs). Unlicensed accountants may be [[Certified Internal Auditor]]s (CIAs) and [[Certified Management Accountant]]s (CMAs). The difference between these certifications is primarily the legal status and the types of services provided, although individuals may earn more than one certification. Additionally, much accounting work is performed by uncertified individuals, who may be working under the supervision of a certified accountant. As noted above, the majority of accountants work in the private sector or may offer their services without the need for certification.

The training time required for accountancy certification in the US requires specific guidelines:
* Certificate: Several months to a year
* Associate degree: One–two years
* Bachelor's degree: Three–four years
* CPA: Five years of education (150 semester college credits) plus one–two years of work experience (length of work experience requirement depends on which state is granting the license)
* Master's degree: One–two years
* Doctoral degree: Three–five years

A CPA is licensed by a state to provide auditing services to the public. Many CPA firms also offer accounting, tax, litigation support, and other financial advisory services. The requirements for receiving the CPA license vary from state to state, although the passage of the [[Uniform Certified Public Accountant Examination]] is required by all states. This examination is designed and graded by the [[American Institute of Certified Public Accountants]] (AICPA).

A PA (sometimes referred to as LPA—Licensed Public Accountant) is licensed by the state to practice accountancy to the same extent as are CPAs, although in some states PAs are not permitted to perform audits or reviews (notably Iowa, Minnesota, Oregon, & South Carolina). A PA's ability to practice out of state is very limited due to most states having phased out the PA designation. While most states no longer accept new PA license applicants, four states still accept PA applicants for practice privileges within the state. As with the CPA, the requirements for receiving the PA license vary from state to state. Most states require a passage of either two or three (out of four) sections of the CPA exam or passage of the Comprehensive Examination for Accreditation in Accounting which is administered and graded by the Accreditation Council for Accountancy and Taxation (ACAT).

A certified internal auditor (CIA) is granted a certificate from the Institute of Internal Auditors (IIA), provided that the candidate has passed a four-part examination. One of the four parts is waived if the candidate has already passed the CPA Exam. A CIA typically provides services directly to an employer rather than to the public.

A person holding the Certificate in Management Accounting (CMA) is granted the certificate by the Institute of Management Accountants (IMA), provided that the candidate has passed an examination of two parts and has met the practical experience requirement of the IMA. A CMA provides services directly to employers rather than to the public. A CMA can also provide services to the public, but to an extent much lesser than that of a CPA.

An [[Enrolled agent|Enrolled Agent]] (EA) is a federally authorized tax practitioner empowered by the U.S. Department of the Treasury to represent taxpayers before the [[Internal Revenue Service]] (IRS). Enrolled agent status is the highest credential awarded by the IRS, unlimited rights of representation.<ref>Enrolled Agent Information, Internal Revenue Service, U.S. Dep't of the Treasury, at [https://www.irs.gov/Tax-Professionals/Enrolled-Agents/Enrolled-Agent-Information] {{Webarchive|url=https://web.archive.org/web/20220926195339/https://www.irs.gov/tax-professionals/enrolled-agents/enrolled-agent-information|date=2022-09-26}}.</ref> The EA credential is recognized across all 50 [[U.S. states]]. Candidates must pass a three-part exam (called the [[Special Enrollment Examination]]) covering the subjects of individual tax, business tax, and client representation, or must have worked at the IRS for five consecutive years in a position which regularly engaged in these areas.

The [[United States Department of Labor]]'s [[Bureau of Labor Statistics]] estimates that there are about one million persons<ref>{{cite web|url=http://www.bls.gov/oes/current/oes132011.htm|title=Accountants and Auditors|website=www.BLS.gov|access-date=2 August 2017|archive-date=14 July 2017|archive-url=https://web.archive.org/web/20170714160703/https://www.bls.gov/oes/current/oes132011.htm|url-status=live}}</ref> employed as accountants and auditors in the U.S.

[[Taxation in the United States|U.S. tax laws]] grant CPAs and EAs a form of [[accountant–client privilege]].

===Non-certified accountants===
{{Main|List of accounting roles}}