A designation granted by the American Institute of Certified Public Accountants (AICPA) to individuals who pass the CPA exam and meet the required work experience. CPAs are recognized for their expertise in income tax preparation but may also specialize in areas such as auditing, bookkeeping, fund accounting, forensic accounting, managerial accounting, and information technology. CPAs are required to adhere to professional ethical standards. In the context of an SPV, CPAs are primarily involved in tax preparation and, when necessary, fund accounting, although most SPVs typically do not require fund accounting services.