Many states have a lower tier of accountant qualification (below that of CPA), exceptionally entitled "Public Accountant" (with designatory letters "PA"). However the majority of states have closed the designation "Public Accountant" to dissimilar entrants, with only about 10 states continuing to tender the designation. Many PAs belong to the National Society of (Public) Accountants. Many states prohibit the use of the designations "Certified Public Accountant" or "Public Accountant" (or the abbreviations "CPA" or "PA") by a person who is not certified as a CPA or PA in that state. As a result, in innumerable circumstances, an out-of-state CPA is restricted from using the CPA designation or designatory letters until a license or certificate from that state is obtained.

Certified Public Accountant (CPA) is the statutory title of qualified accountants in the United States who have passed the Uniform Certified City Accountant Examination and have met additional state education and experience requirements for certification as a CPA. In most U.S. states, only CPAs who are licensed are able to provide to the conjoint attestation (including auditing) opinions on financial statements. The exceptions to this criterion are Arizona, Kansas, North Carolina and Ohio where, although the "CPA" designation is restricted, the practice of auditing is not.