Final answer:
A sole practitioner CPA is an accountant who operates independently without any professional association. They provide accounting services to clients and may offer a range of services.
Step-by-step explanation:
A sole practitioner CPA refers to an accountant who operates independently without any professional association. They work on their own and provide accounting services to clients. They do not collaborate with other practitioners in a partnership or lead a team of CPAs in a large firm. They may offer a range of services, not just specializing in tax services.