CGA stands for Certified General Accountant. A CGA is a professional accountant who has acquired his or her education through and is a member of the Certified General Accountants Association.
There are also CAs (Chartered Accountants) and CMAs (Certified Management Acountants).
All of these are professional accountants who will be able to provide business guidance and advice as well as tax preparation services.
From a business point of view, the distinction to be kept in mind is not between types of accountants, but between accountants and bookkeepers. A bookkeeper literally keeps your books, handling the daily financial transactions of your business. An accountant deals with the bigger picture; his or her main function is business planning.

