Accounting Credentials (2026)
What each credential is actually for, where it's recognised, why you'd earn it, and what it takes to get there — plus the continuing education each one expects once you have it.
Licences
Granted by a government body, and they carry authority nobody else has — the right to sign an audit opinion, or to represent a taxpayer before the IRS.
Certified Public Accountant
Public accounting — audit and attest, tax, and advisory.
Who it's for
Public practice, and the controller/CFO track in industry.
Where it works
Licensed state by state (plus DC and the territories) — not federally. Practice privileges let most CPAs work across state lines, but the licence itself comes from a state board.
Why earn it
- The only licence that can issue an audit or attest opinion.
- The default credential in public practice — broadest recognition of any on this page.
- Opens the controller → CFO path in industry.
How to get it
- Education — traditionally 150 semester hours. Several states have added a bachelor's-plus-experience pathway, so check your own board first.
- Pass the Uniform CPA Exam: three core sections (AUD, FAR, REG) plus one discipline of your choice (BAR, ISC or TCP).
- One to two years of verified experience under a licensed CPA.
- An ethics exam in most states.
Enrolled Agent
Federal tax — and unlimited rights to represent taxpayers before the IRS.
Set by Internal Revenue Service
Who it's for
Tax preparers and resolution specialists who want representation rights without a state licence.
Where it works
Federal. One credential covers all 50 states — there's no state licence and no geographic limit on whom you can represent.
Why earn it
- Unlimited representation before the IRS — the same standing as a CPA or attorney for IRS matters.
- No degree requirement, and no state boundaries to re-clear when you move.
- The fastest credible route into tax representation work.
How to get it
- Get a PTIN from the IRS.
- Pass the three-part Special Enrolment Examination: Individuals; Businesses; and Representation, Practices & Procedures.
- Or qualify through relevant past IRS employment instead of the exam.
- Apply on Form 23 and clear a suitability check — which includes your own tax compliance.
Professional certifications
Awarded by a professional body rather than a regulator. No CPA required — you can earn any of these on their own.
Certified Financial Planner
Personal financial planning, held to a fiduciary standard.
Set by CFP Board
Who it's for
Advisors planning for individuals and families — often alongside a CPA or EA.
Where it works
United States. The CFP® marks are owned and licensed by CFP Board.
Why earn it
- A fiduciary commitment — the clearest trust signal you can offer an individual client.
- The recognised mark in financial planning.
- Pairs naturally with a CPA or EA for tax-aware planning work.
How to get it
- Education — a bachelor's degree plus a CFP Board-registered education programme.
- Exam — the CFP® certification exam.
- Experience — 6,000 hours of professional experience, or 4,000 through an apprenticeship.
- Ethics — a background check and commitment to CFP Board's fiduciary standard.
Certified Management Accountant
Management accounting and corporate finance — FP&A, costing, controls, strategy.
Who it's for
Accountants inside a business rather than in public practice.
Where it works
Global. The IMA certifies in around 150 countries, and there's no state licensure to clear.
Why earn it
- Built for industry, where the CPA's attest authority isn't the point.
- Travels internationally without re-licensing.
- Its body of knowledge leans on exactly the analytics and systems skills we teach.
How to get it
- Join the IMA.
- Hold a bachelor's degree, or an approved professional certification.
- Pass the two-part exam: Financial Planning, Performance and Analytics; then Strategic Financial Management.
- Two years of continuous relevant professional experience.
Certified Internal Auditor
Internal audit — governance, risk and control from inside the organisation.
Who it's for
Internal auditors, risk and controls professionals.
Where it works
Global — the only internationally recognised internal-audit certification.
Why earn it
- The global standard for internal audit.
- Portable across industries and countries.
- Sits well with IT audit and data-analytics skills.
How to get it
- Meet The IIA's education and experience eligibility rules.
- Pass the three-part exam: Essentials of Internal Auditing; Practice of Internal Auditing; Business Knowledge for Internal Auditing.
- Supply a character reference and evidence of relevant work experience.
Specialist certifications
Narrower fields that stack on whatever you already hold, or stand alone.
Certified Fraud Examiner
Fraud — prevention, detection, and investigation.
Who it's for
Forensic accountants, investigators, internal auditors, and controls staff.
Where it works
Global. The ACFE certifies worldwide; no state licensure.
Why earn it
- The recognised fraud specialisation — it says investigator, not just accountant.
- Pairs with a CPA, CIA or CGFM rather than competing with them.
- Fraud work is counter-cyclical: it holds up when other engagements don't.
How to get it
- Join the ACFE and meet its points-based eligibility (education plus experience).
- Pass the CFE Exam: Financial Transactions and Fraud Schemes; Law; Investigation; and Fraud Prevention and Deterrence.
- Show at least two years of fraud-related professional experience.
Certified Information Systems Auditor
IT audit — systems, controls and security assurance.
Set by ISACA
Who it's for
IT auditors, and accountants whose audit work has become technology work.
Where it works
Global. ISACA certifies worldwide; no state licensure.
Why earn it
- The standard credential where accounting meets IT audit.
- Increasingly the differentiator as controls testing moves into systems.
- Sits naturally on top of a CPA or CIA.
How to get it
- Pass the CISA exam.
- Evidence five years of information systems audit, control or security experience — waivers can offset part of it.
- Apply within five years of passing, and agree to ISACA's code of professional ethics and CPE policy.
Certified Government Financial Manager
Government financial management — federal, state and local.
Who it's for
Accountants and auditors working in or with the public sector.
Where it works
United States, across all three levels of government. Note the IIA's government audit certification (CGAP) has been discontinued, so this is the live government-specific option.
Why earn it
- Government accounting genuinely is its own discipline — fund accounting, budgeting and appropriations don't appear in commercial practice.
- A clear signal in a sector that hires on demonstrated public-sector knowledge.
- Portable across federal, state and local roles.
How to get it
- Hold a bachelor's degree from an accredited institution.
- Pass three exams: Governmental Environment; Governmental Accounting, Financial Reporting and Budgeting; and Governmental Financial Management and Control.
- Show two years of professional-level experience in government financial management.
- Agree to abide by AGA's Code of Ethics.
AICPA specialties — for CPAs
Add-ons to a CPA licence you already hold. Every one of these requires a valid CPA licence or certificate plus AICPA membership; none can be earned on its own.
Certified Information Technology Professional
The CPA who is the technology specialist — data, systems, controls.
Set by AICPA & CIMA
Who it's for
CPAs leading systems, analytics or IT-risk work.
Where it works
AICPA credential, so it travels with your CPA licence. Requires a valid CPA licence or certificate and AICPA membership — you cannot hold it without the CPA.
Why earn it
- Names the thing many CPAs already do but can't evidence.
- The natural credential for the direction the profession is actually moving.
- Built directly on the skills our technology catalogue teaches.
How to get it
- Hold a valid, unrevoked CPA licence or certificate (active or inactive) and be an AICPA member.
- Evidence at least 1,000 hours of relevant business experience in the last five years.
- Pass the CITP exam.
Accredited in Business Valuation
Valuing businesses — for transactions, disputes, estates and tax.
Set by AICPA & CIMA
Who it's for
CPAs doing valuation, M&A support or litigation work.
Where it works
AICPA credential, carried on your CPA licence. Requires a valid CPA licence or certificate.
Why earn it
- Valuation is expert-witness territory — the credential is what gets challenged.
- High-value advisory work rather than compliance.
- Pairs with CFF for disputes and with PFS for estate planning.
How to get it
- Hold a valid, unrevoked CPA licence or certificate.
- Evidence at least 1,500 hours of valuation experience within the last five years.
- Complete 75 hours of valuation-related professional development within the last five years.
- Pass the ABV exam.
Certified in Financial Forensics
Forensic accounting — disputes, investigations, expert testimony.
Set by AICPA & CIMA
Who it's for
CPAs in litigation support, investigations or economic damages.
Where it works
AICPA credential. Requires a valid CPA certificate — note the AICPA does not require the licence to be active for this one.
Why earn it
- The CPA-side counterpart to the CFE: accounting evidence built to survive court.
- Litigation work is premium-billed and steady.
- Stacks with ABV for damages and valuation disputes.
How to get it
- Hold a valid, unrevoked CPA certificate from a state authority.
- Meet the AICPA's business-experience and education requirements.
- Pass the CFF exam.
Personal Financial Specialist
Personal financial planning, from the CPA's side of the desk.
Set by AICPA & CIMA
Who it's for
CPAs who already advise individuals on tax and want the planning credential.
Where it works
AICPA credential. Requires AICPA membership and a valid, unrevoked CPA permit, licence or certificate.
Why earn it
- The CPA alternative to the CFP® — same planning work, built on your licence.
- Your tax clients are already asking; this is the credential that answers.
- No separate registered education programme the way CFP® requires.
How to get it
- Be an AICPA member in good standing and hold a valid, unrevoked CPA permit, licence or certificate.
- Meet the AICPA's personal-financial-planning experience and education requirements.
- Pass the PFS exam.
Where CPE Today credit fits
We're a NASBA National Registry sponsor (167619) and an IRS-approved CE provider (OWVJT). For Enrolled Agents and AFSP participants we report your hours to the IRS against your PTIN — you submit nothing. The IMA and The IIA accept qualifying education and you self-report it; keep the certificate we issue. CFP Board accepts qualifying programmes from outside its sponsor registry when you submit them for review — we are not a CFP Board registered sponsor, and the 2-hour Ethics requirement must come from a Board-approved programme.
Requirements change, and some of these bodies are mid-reform — the CPA education pathway especially. Treat this as orientation, and confirm the specifics with your credentialing body before relying on them. Every card links to the official source.
- 📜 Fast certificates, stored in your account
- 🏛️ IRS CE reported to the IRS for you (EAs & AFSP)
- 🎓 NASBA 167619 · IRS OWVJT