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  Certified Public Accountants (or CPAs) are those accountants who have passed all examinations and have obtained the required license, in addition to public education, experience. CPAs work independently or within an accounting firm. Certified public accountants have sworn to a legal code of ethics, have passed state board examinations, have proper certifications, earn a higher salary than that of a regular accountant, and often belong to accounting societies, boards and organizations.
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