Certified public accountant
Certified public accountant (CPA) means a certified public accountant who
(i) With respect to a CPEO applicant or CPEO, is independent of the CPEO applicant or CPEO (as prescribed by the American Institute of Certified Public Accountants' Professional Standards, Code of Professional Conduct, and its interpretations and rulings);
(ii) Is not currently under suspension or disbarment from practice before the IRS;
(iii) Is duly qualified to practice as a CPA in any state;
(iv) Files with the IRS a written declaration that he or she is currently qualified to practice as a CPA in any state; and
(v) Meets such other requirements as the Commissioner may prescribe in further guidance.