CPA (Certified Public Accountant)
The only US credential authorized to issue audit/attest opinions on financial statements — a regulatory monopoly enforced by state boards and federal securities law (Sarbanes-Oxley). No substitute for public accounting careers.
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Sitio web oficial →Fundado
1896
Sede
Durham, NC, USA (AICPA HQ)
Público objetivo
Public accountants, auditors, tax professionals, controllers, CFOs — anyone practicing public accounting (audit/attest) in the US must hold a state CPA license.
Características principales
- Four sections under CPA Evolution (post-Jan 2024): three Core sections (AUD, FAR, REG) + one Discipline section chosen from BAR (Business Analysis & Reporting), ISC (Information Systems & Controls), or TCP (Tax Compliance & Planning)
- Each section: 4 hours, blended multiple-choice and task-based simulations, 75 to pass on a 0-99 scale
- Continuous testing (4 testing windows per year per section, with most jurisdictions allowing year-round scheduling)
- Pass rates (2024 cumulative): AUD ~47%, FAR ~41%, REG ~58%, BAR ~42%, ISC ~58%, TCP ~80%
- Requirements vary by state: typically 150 college credit hours, 1-2 years of supervised experience (audit/attest experience required in most states for full license), age 18+, ethics exam in some states
- Audit/attest opinion authority is the unique regulatory privilege of CPAs — required to sign public-company and many private-company audits
- ~670,000 active CPAs in the US (NASBA 2024 reporting)
Cómo obtener esta certificación
Prerrequisitos
Bachelor's degree minimum; 150 college credit hours required by most jurisdictions for licensure (many candidates pursue master's of accountancy to meet 150 hours). 1-2 years of supervised work experience (often audit-firm experience). Specific course requirements (24-30 credit hours of accounting + 24-30 of business) vary by state.
Por qué certificarse — ROI
Impacto salarial
CPAs earn 10-15% premium over non-CPA accountants in equivalent roles (AICPA 2024 Trends Survey + Robert Half Salary Guide). Median US CPA total compensation by role: Senior auditor $85,000-$110,000; Audit manager $115,000-$160,000; Audit partner $400,000+; Industry controller $145,000-$190,000.
Beneficios profesionales
- Lo que la distingue
- The only US credential authorized to issue audit/attest opinions on financial statements — a regulatory monopoly enforced by state boards and federal securities law (Sarbanes-Oxley). No substitute for public accounting careers.
- Reconocimiento del sector
- AICPA owns the Uniform CPA Examination; state boards license. Recognized internationally via Mutual Recognition Agreements with select bodies (Australia, Canada, NZ, Hong Kong, Ireland, Mexico, Scotland, South Africa).
Quién debería obtener esta certificación
Ideal para:
- Public accountants
- auditors
- tax professionals
- controllers
- CFOs — anyone practicing public accounting (audit/attest) in the US must hold a state CPA license.
Considere alternativas si:
- 150-credit-hour rule extends education path to 5 years (vs. 4-year bachelor's); rule under active legislative review in multiple states (TX, MN, OH, IN piloting 120-hour alternative paths in 2025-2026)
- Heavy memorization of US-GAAP, IRC tax code, and PCAOB/AICPA audit standards; less analytical than CFA
Precios
Los precios varían.
Debilidades
- 150-credit-hour rule extends education path to 5 years (vs. 4-year bachelor's); rule under active legislative review in multiple states (TX, MN, OH, IN piloting 120-hour alternative paths in 2025-2026)
- Heavy memorization of US-GAAP, IRC tax code, and PCAOB/AICPA audit standards; less analytical than CFA
- State-by-state license portability is improving (Substantial Equivalency model) but remains friction for multi-state practice
- Audit experience requirement disadvantages tax-track, FP&A, or industry candidates who don't get attest hours
Mercados disponibles
US
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