Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. In the United States, the CPA is a license awarded by each of the 50 states for practicing as a CPA in that geographic region. Although state licensing requirements vary, the requirements include the passing of the Uniform Certified Public Accountant Examination, college level academic education, continuing professional education (CPE), and experience requirements. Individuals who have been awarded the CPA but have lapsed in the fulfillment of the required CPE or have requested to be converted to inactive status are in many states permitted to use the designation "CPA Inactive" or an equivalent phrase. In most U.S. states, only CPAs are legally able to provide to the public attestation (including auditing) opinions on financial statements. Many CPAs are members of the American Institute of Certified Public Accountants and their state CPA society.