他通过了考试，现在是一名注册会计师。

He passed the exam and is now a ___CPA.

我们的广告活动需要降低每次行动成本才能提高利润。

We need to reduce the ___CPA of our ad campaign to increase profits.

注册会计师协会发布了新的职业行为准则。

The ___CPA released a new code of professional conduct.