CPA vs comptroller

CPA and comptroller both are nouns.

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

As nouns, comptroller is a hypernym of CPA; that is, comptroller 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
comptroller: someone who maintains and audits business accounts

Other hypernyms of CPA include accountant, controller.

CPA (noun)	comptroller (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