Wordnet 3.0
NOUN (1)
1. 
 an accountant who has passed certain examinations and met all other statutory and licensing requirements of a United States state to be certified by that state; 
- Example: "in addition to accounting and auditing, CPAs also prepare tax returns for individuals and corporations"[syn: certified public accountant, CPA]
WordNet (r) 3.0 (2006):
certified public accountant
    n 1: an accountant who has passed certain examinations and met
         all other statutory and licensing requirements of a United
         States state to be certified by that state; "in addition to
         accounting and auditing, CPAs also prepare tax returns for
         individuals and corporations" [syn: certified public
         accountant, CPA]