| Aspect | Locum CPA | Staff Accountant |
|---|
| Credentials | CPA license required | Typically a bachelor's degree in accounting; CPA preferred |
| Work Environment | Temporary assignments, often freelance or contract-based | Full-time or part-time in a permanent role |
| Employer & Industry Usage | Used by accounting firms, corporations, and government agencies for short-term needs | Employed by companies or firms for ongoing accounting functions |
In summary, a Locum CPA is a temporary, contract-based accounting professional with a CPA license, often filling short-term needs. A Staff Accountant is a permanent employee responsible for ongoing accounting tasks. Both roles require accounting credentials, but their employment types and work settings differ significantly.