< Note: The IICPA certificate may issued only to holders or former holders of a public accounting license. However, in the United States, the public accountancy statutes of the various US states prohibit the use of the CPA designation, to perform or offer to perform specified services, without an active license from, or practice privileges in, that state, and similar rules apply to Canada and other jurisdictions; see, for example, the "Public Accountancy" act of Florida. "473.322 Prohibitions; penalties.-- (1) A person may not knowingly: (a) Practice public accounting unless the person is a certified public accountant or a public accountant; (b) Assume or use the titles or designations "certified public accountant" or "public accountant" or the abbreviation "C.P.A." or any other title, designation, words, letters, abbreviations, sign, card, or device tending to indicate that the person holds a license to practice public accounting under this chapter or the laws of any other state, territory, or foreign jurisdiction, unless the person holds an active license under this chapter or has the practice privileges pursuant to s. 473.3141; (c) Perform or offer to perform any services described in s. 473.302(8)(a) unless such person holds an active license under this chapter and is a licensed audit firm, provides such services through a licensed audit firm, or complies with ss. 473.3101 and 473.3141. This paragraph does not prohibit the performance by persons other than certified public accountants of other services involving the use of accounting skills, including the preparation of tax returns and the preparation of financial statements without expression of opinion thereon; ... (Section 473.322 of Title XXXII Florida Statutes).