Written by: Jamie Etzbach

The most common grammatical error I have found in articles, announcements and emails these past eight years – the misuse of an apostrophe in the abbreviation CPA. So many people, CPAs and non-CPAs alike, love to put that little piece of punctuation before the “s” more than they should.

Now, I’m not saying an apostrophe is never used with the CPA abbreviation, but I think it may be time to set the record straight on when it should be used. Here are some examples to illustrate proper usage:

1. CPA (the abbreviation of certified public accountants) can be either a noun (the CPA) or an adjective (the CPA candidate).

2. CPAs (no apostrophe) is the plural form of the noun abbreviation, as in Smith and Jones CPAs (not Smith and Jones CPA’s).

3. CPA’s (apostrophe before the “s”) is the singular possessive form of the noun abbreviation (it is the CPA’s briefcase).

4. CPAs’ (apostrophe after the “s”) is the plural possessive form of the noun abbreviation (Smith and Jones CPAs’ office was just renovated).

5. The Georgia Society of CPAs (no apostrophe) (The Georgia Society of CPAs has a new blog)

6. The Georgia Society of CPAs’ (apostrophe after the “s”) possessive (The Georgia Society of CPAs’ policy).

The following sentences show each version of the abbreviation used correctly:

All CPAs have a CPA license. The Georgia Society of CPAs represents CPAs from all over the state. The Society is the CPA’s best resource for information and networking. The Georgia Society of CPAs’ sections, committees and task forces offer members leadership opportunities.

That’s all there is to it! A very simple addition, relocation or removal of that small, yet powerful punctuation makes a difference in how your message is received.