A certified public accountant (CPA) is a professional who has passed a series of examinations and met specific education and experience requirements. CPAs provide a range of financial services, including auditing, tax preparation, and consulting. They are licensed by state boards and must adhere to strict ethical standards. To maintain their certification, CPAs are required to complete continuing education courses regularly. This ensures they stay updated on the latest accounting regulations and practices. Many businesses and individuals rely on CPAs for accurate financial reporting and strategic financial advice.