CPA vs accountant

CPA and accountant both are nouns.

Word	Noun	Adjective	Verb	Adverb
CPA	Yes	No	No	No
accountant	Yes	No	No	No

As nouns, accountant is a hypernym of CPA; that is, accountant is a word with a broader meaning than CPA:

CPA: an accountant who has passed certain examinations and met all other statutory and licensing requirements of a United States state to be certified by that state
accountant: someone who maintains and audits business accounts

Other hypernyms of CPA include comptroller, controller.

CPA (noun)	accountant (noun)
an accountant who has passed certain examinations and met all other statutory and licensing requirements of a United States state to be certified by that state	someone who maintains and audits business accounts