A Certified Public Accountant (CPA) is ___________ .
a) basically the same as a certified management accountant, since both have passed a series of exams
b) a government employee who has a degree in accounting
c) a professional who has studied both personal financial management and financial accounting and passed brokerage qualification exams
d) an accountant who has met educational requirements and has passed exams established by the American Institute of Certified Public Accountants
Answer: D