Authors are encouraged to consider whether other elements might be more applicable than the i element, for instance the em element for marking up stress emphasis, or the dfn element to mark up the defining instance of a term.
Certified Management Accountant. An accountant who specializes in the study of how managers use accounting and/or financial information in current or future business decisions. Management accountants use both qualitative and quantitative information in their work.
Certified Public Accountant. An individual who has passed the uniform CPA examination administered by the American Institute Of Certified Public Accountants, and who has received state certification to practice accounting. To achieve this designation, an individual usually has to complete 5 years of education, and a certain degree of work experience.