Definition: A CPA is a professional accountant licensed by the state. To become a certified public accountant, a person must hve at least 150-hours of college education in various business and accounting subjects, plus pass a 14-hour CPA examination covering the topics of auditing, accounting, business management, and business laws & regulations (including tax). Because of their broad background, CPAs are best-suited for corporate accounting, tax audits, and business consulting.