CPA vs. Accountant: What Is the Difference?

As defined by the U.S. Bureau of Labor Statistics (BLS), accountants and auditors are business professionals who help for-profit businesses, nonprofits, government agencies and other organizations run efficiently by examining financial records and making sure those records are accurate, assessing an organization’s financial operations and making sure taxes are paid properly.

According to Becker Professional Education, while all CPAs are accountants, not all accountants are CPAs. While they both perform essential functions in business, a Certified Public Accountant (CPA) is an accounting professional who has met state licensing requirements to earn the CPA designation by gaining education, training and experience, as well as passing the CPA Exam. An important first step in answering the accountant vs. CPA question is understanding that CPA is not a job title or career path, but is rather a professional designation that may allow accounting professionals more flexibility and mobility in their careers.

In the following sections, we’ll examine and clarify the differences between accountants and CPAs in several key areas, including education, requirements, licensing/certification, responsibilities and job opportunities.

According to the BLS, a bachelor’s degree in accounting or a related field is typically needed to pursue career opportunities as an accountant or auditor. If you have earned a bachelor’s degree in accounting or business, you may be able to pursue career opportunities as an accountant. For this reason, you can prepare to pursue a career in accounting by earning a bachelor’s degree. But after gaining some experience in the field, you may want to pursue further opportunities, such as CPA certification or earning a graduate certificate or master’s degree in accounting. 

What additional commitment to education is required for CPA certification? The BLS notes that all states require CPA candidates to complete 150 semester hours of college coursework to be licensed. Given that this is more credit hours than you may earn in a typical bachelor’s degree program, many CPA candidates opt to pursue a master’s degree before taking the CPA exam. 

At DeVry, we offer several online accounting degree programs designed with your career path—and your busy life—in mind. Taught by knowledgeable faculty with real-world experience in their field, each of them can help you prepare for your future as a CPA:

The skills required to pursue a career as an accountant are similar to those needed by a CPA, and encompass more than just being good with numbers. According to the BLS, along with education and experience, accountants should have the following soft skills:

According to Indeed, certification is not required to work as an accountant in all instances, but if you plan to pursue private accounting roles such as internal auditor or managerial accountant, certifications may make you a more attractive job candidate. 

Some of these industry certifications include:

An accountant’s specific duties will vary depending upon the type and size of organization they work for and their specific role. The responsibilities of unlicensed accountants are similar to those of CPAs, but limited in some areas by comparison. To work as an external auditor, for example, an accountant must be a CPA, but internal auditors handling a company’s internal accounting may not have to be CPAs. Another distinction is that accountants who are not CPAs would not be able to represent their clients in matters relating to IRS audits.

The BLS describes an accountant’s typical duties as: 

The CPA vs. accountant contrast becomes clearer when you begin to explore job opportunities. 

Careers for unlicensed accountants, according to Indeed, are found mostly in the area of private accounting. In these careers, the accountant works internally for a single employer, such as a public or private corporation.  

After reading the information above, it’s apparent that there are several key differences when it comes to a CPA vs. accountant. Primarily, CPAs may have the opportunity to take on more responsibility than their non-CPA counterparts. By earning and maintaining their licensure, CPAs demonstrate a high level of proficiency in their field. They can also represent clients before the Internal Revenue Service, provide attestation services and submit financial reports of publicly traded companies to the SEC. 

It's important to note, however, that CPAs must work to maintain their licensure. Meeting ongoing continuing professional education requirements and abiding by the AICPA’s Code of Professional Conduct are two key commitments that they must fulfill.

Whether it is better for you to pursue CPA certification and licensure is a question that only you can answer. That’s because it depends upon what career opportunities you’re interested in pursuing. If you want to pursue a career in public accounting, such as working for a large accounting firm, then you may have to become a CPA to pursue your goals. If you plan to work as an accountant within a private company, such as a small or medium sized corporation, becoming a CPA may not be a job requirement.

Researching potential employers and career opportunities in your area is a great place to start. Gaining an understanding of the day-to-day responsibilities, career potential, job requirements and earning potential for the roles that interest you might help you determine the right path for your future.