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certified public accountant ['sɜ:tɪfaɪd'pʌblɪkə'kauntənt]
abbr., amer.	c.p.a. (A public accountant who has been certified by a state examining board as having met the state's legal requirements. Wit)
Certified Public Accountant ['sɜ:tɪfaɪd'pʌblɪkə'kauntənt]
abbr., amer.	CPA (финансовый контролер/аудитор Val_Ships)