Certified Public Accountants:

 Are licensed individuals who have passed the Uniform CPA Examination

Have completed a study in accounting at a college or university

Have met experience and good character requirements established by their respective boards of accountancy

Must comply with ethical requirements and complete specified levels of continuing education in order to maintain an active CPA license

Have unlimited representation rights which means they may represent their clients before the IRS on any matters including audits, payments, collections and appeals

And can fully represent their clients to other tax authorities, such as states