What is a Certified Public Accountant (CPA)? As Magill, Previts, and Robinson state, “a Certified Public Accountant (CPA) is an individual who has been licensed by the State for having satisfied a series of requirements that demonstrate competence to provide public accounting services” (5). The Certified Public Accountant began in 1896, when L.P. Morton, who was the governor of New York, signed the first CPA bill into law, which allowed individual citizens to have the right to take the CPA exams, and experienced accountants could become CPAs without test (Flesher, Miranti, and Previts 51). This law has made a number of people enthusiastic about taking the CPA exams. It is not easy to become an accountant; accountants must pass the uniform certified public accountant exam and also have on-the-job experience. From 1920 to 1960 many people prepared to pass the CPA exam (Langenderfer 302). However, only very few people have made it. For example, in 1924, only twenty people in Florida became CPA members of the Florida Society. In 1956, 811 people were accountants, and more than 300 people became candidates for Florida in 1958 (Savage 662). According to statistics, in America only 12,892 accountants passed the fourth exam and became CPAs, and only two people in 2010 (Gonzalez). Although the number of accountants was expected to increase dramatically, they were still in short supply in a variety of industries. The accounting profession was originally founded to solicit the needs of the capital market and developing companies. Recently, the percentage of professionals seeking a CPA degree has been rising sharply. In recent years, accountants have become even more independent information professionals, tasked with providing information… in the middle of the paper… that will damage their reputation (Magill, Previts and Robinson). Personal credibility is the most important asset for everyone in society, the high degree of integrity is available in every area. When accountants face the temptation of money, it is also a “warning sign” for people. The profession of accountants has a complex history and has developed considerably over the years. Accountants not only work in many different industries such as government, business, and education, but they also offer a variety of services. They help individuals and companies solve problems with their professional experience and knowledge. While accountants have many opportunities, personal and professional liability is still a major issue. They should discipline themselves and avoid dishonest earnings. In the future, accountants will become more important and will exert a lot of influence in their areas of work.