Which of the following is NOT a common type of health insurance plan?

The choice of CPA as the answer is correct because CPA, which typically stands for Certified Public Accountant, is not related to health insurance plans. In the context of health insurance, commonly known plan types include HMO (Health Maintenance Organization), PPO (Preferred Provider Organization), and EPO (Exclusive Provider Organization). These models offer distinct features related to how patients access care and utilize healthcare services.

HMOs generally require members to choose a primary care physician and provide services primarily through that physician. PPOs offer greater flexibility in choosing healthcare providers and do not require referrals for specialists but may have higher out-of-pocket costs for out-of-network services. EPOs are similar to PPOs but usually limit coverage to providers within their network without requiring a primary care physician.

In contrast, CPA does not fit within the framework of health insurance plans and is therefore the correct response to this question, demonstrating a clear distinction between types of health insurance plans and unrelated professional designations.