A Certified Public Accountant is an accountant licensed by a US state board after meeting education, exam and experience requirements. Only CPAs can sign audit opinions, and they hold unlimited representation rights before the IRS.

What does a CPA cost?

For tax preparation, the NATP-reported average base charge for a Form 1040 with schedules is $236 (2026). Business returns and hourly advisory work cost more; complexity, state count and record quality drive the quote.

What does a CPA earn?

BLS groups CPAs with all accountants and auditors: median $83,680 a year in May 2025 data, with the 90th percentile at $144,090. The credential typically commands a premium within that range, though BLS does not split it out.

Do I need a CPA or is an accountant enough?

For bookkeeping and routine filing, any competent accountant works. You specifically need a CPA for audited or reviewed financial statements, and a CPA, EA or attorney for unlimited IRS representation.

What is a CPA?

A Certified Public Accountant is an accountant licensed by a US state board after passing the CPA exam and meeting education and experience requirements. Only CPAs sign audit opinions; with EAs and attorneys, they hold unlimited representation rights before the IRS. Licensure runs state by state.

$236

avg base 1040-with-schedules feeNATP · 2026

$83,680

median accountant wageBLS OEWS · May 2025

3 + 1

exam: three cores, one disciplineNASBA · 2024

Scope

What only a CPA can do

Audit and attest: signing an audit opinion or reviewed financial statement requires an active CPA license. Lenders and investors requiring audited statements are, in effect, requiring a CPA.
Unlimited IRS representation: CPAs, Enrolled Agents and attorneys can represent any taxpayer on any matter before the IRS; unenrolled preparers cannot (the EA comparison).
Everything else is shared ground: bookkeeping, payroll, planning and preparation are legally open to non-CPAs, which is why the credential question is really a stakes question.

The lane

Everything in the accountant lane

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