I appreciate the opportunity to comment on the Commission’s consideration of designating an active Certified Public Accountant license in good standing as a qualifying credential for accredited investor status under Rule 501(a)(10). I am a graduate accounting student at the University of Utah’s David Eccles School of Business and am currently pursuing CPA licensure. Based on my accounting education and professional experience, I believe CPA licensure represents a meaningful demonstration of financial knowledge and professional competence and should be considered as an alternative pathway to accredited investor status. The current accredited investor framework relies substantially on income and net worth. While these thresholds may indicate an individual’s financial capacity to absorb investment losses, they do not necessarily demonstrate financial sophistication. CPA licensure, by contrast, requires extensive education, examination, and experience involving financial reporting, taxation, business analysis, and professional responsibilities. These competencies provide a strong foundation for analyzing financial information and evaluating investment opportunities. However, I also recognize that accounting expertise does not necessarily equate to expertise in private-market investing. A CPA specializing in areas such as taxation or auditing may have limited experience with private equity, venture capital, illiquidity, valuation uncertainty, or other risks associated with private securities. Financial sophistication and financial capacity are also distinct considerations. For these reasons, I support recognizing CPA licensure as evidence of financial sophistication while encouraging the Commission to consider whether appropriate investment-specific disclosures or educational safeguards should accompany this pathway. Such an approach could recognize the substantial expertise represented by CPA licensure without assuming that professional accounting knowledge encompasses every aspect of private-market investing. Thank you for considering my comments.