CPA or “Certified Public Accountants” are those that have passed their accountants exam in the USA. This examination can solely be given within the United States and never exterior of the country. The American Institute of Certified Public Accountants has developed and maintains the CPA exam. The exam is performed in English and is completely laptop based. You’ll be able to take it 5 to six occasions a 12 months, in an interval known as “testing home windows”.