ACCOUNTING GLOSSARY
CPA
Certified Public Accountant
A licensed accounting professional meeting jurisdictional requirements.
What does CPA mean?
A licensed accounting professional meeting jurisdictional requirements. Professionals may calculate, document or apply this concept differently depending on the transaction, accounting method, lender policy and governing documents. Borrowers should confirm the precise definition used in any term sheet or agreement.
CPA in context
A CPA may prepare reviewed or audited financial statements for a borrower.
Why it matters in financing
CPA can influence how a lender, investor or advisor evaluates risk, pricing, structure, repayment capacity or transaction economics. It should be considered together with the complete financial picture rather than used alone.
Related accounting terms
Educational information only. This definition is general, may not match a particular lender or contract, and is not financial, accounting, tax or legal advice.