Classifier Instance:

Anchor text: Kansas
Target Entity: Kansas
Preceding Context: Certified Public Accountant (CPA) is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA. Individuals who have passed the Exam but have not either accomplished the required on-the-job experience or have previously met it but in the meantime have lapsed their continuing professional education are, in many states, permitted the designation "CPA Inactive" or an equivalent phrase. In most U.S. states, only CPAs who are licensed are able to provide to the public attestation (including auditing) opinions on financial statements. The exceptions to this rule are Arizona,
Succeeding Context: , North Carolina and Ohio where, although the "CPA" designation is restricted, the practice of auditing is not.
Paragraph Title: null
Source Page: Certified Public Accountant

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