CERTIFIED PUBLIC ACCOUNTANT, an American designation the use of which is restricted by State law to account ants who have met the legal requirements of the State or States in which they seek recognition. In addition to meeting certain edu cational and professional demands, candidates must also submit to written examinations in the subjects prescribed. Upon ful filling the conditions of the particular State, the accountant re ceives a certificate which entitles him to use the expression certified public account ant after his name, or the abbreviation, C.P.A. There are no regulations, either State or Federal, which prohibit an ac countant who has not received a certificate from engaging in professional practice, but certain assignments which are made by courts of law can be handled only by Certified Public Accountants; without this certificate, accountants are finding it in creasingly difficult to gain a footing in the profession. (See CHARTERED ACCOUNT