The American CPA Institute is the main accounting qualification in the United States; there are also many CPAs in China, Australia, and elsewhere.
[5] Entry requirements include membership of a member body recognised by the International Federation of Accountants and completion of a practical assessment of their work.
[citation needed] Members wishing to use the designation Certified Public Accountant, or the designatory letters ACPA/ FCPA, in connection with offering services as a practising public accountant to the general public/business community, must be in possession of a valid, current practising certificate.
For a firm to use the designation Certified Public Accountant(s), all the partners or directors/shareholders must be members of the association and the principal must hold a current practising certificate.
[citation needed] Since 2015, CPAA has been recognised as a body whose members are permitted to act as Independent Examiners of accounts for charities in England and Wales.