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Certified Public Accountant - Wikipedia

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      <table class="box-Globalize plainlinks metadata ambox ambox-content ambox-globalize" role="presentation"><tbody><tr><td class="mbox-text"><div class="mbox-text-span">The examples and perspective in this article <b>deal primarily with the United States and do not represent a <a href="/wiki/Wikipedia:WikiProject_Countering_systemic_bias" title="Wikipedia:WikiProject Countering systemic bias">worldwide view</a> of the subject</b>.<span class="hide-when-compact"> You may <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Certified_Public_Accountant&action=edit">improve this article</a>, discuss the issue on the <a href="/wiki/Talk:Certified_Public_Accountant" title="Talk:Certified Public Accountant">talk page</a>, or <a href="/wiki/Wikipedia:Article_wizard" title="Wikipedia:Article wizard">create a new article</a>, as appropriate.</span>  <small class="date-container"><i>(<span class="date">July 2017</span>)</i></small><small class="hide-when-compact"><i> (<a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this template message</a>)</i></small></div></td></tr></tbody></table><table class="box-More_citations_needed plainlinks metadata ambox ambox-content ambox-Refimprove" role="presentation"><tbody><tr><td class="mbox-text"><div class="mbox-text-span">This article <b>needs additional citations for <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">verification</a></b>.<span class="hide-when-compact"> Please help <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Certified_Public_Accountant&action=edit">improve this article</a> by <a href="/wiki/Help:Introduction_to_referencing_with_Wiki_Markup/1" title="Help:Introduction to referencing with Wiki Markup/1">adding citations to reliable sources</a>. Unsourced material may be challenged and removed.<br><small><span class="plainlinks"><i>Find sources:</i> <a rel="nofollow" class="external text" href="//www.google.com/search?as_eq=wikipedia&q=%22Certified+Public+Accountant%22">"Certified Public Accountant"</a> – <a rel="nofollow" class="external text" href="//www.google.com/search?tbm=nws&q=%22Certified+Public+Accountant%22+-wikipedia">news</a> <b>·</b> <a rel="nofollow" class="external text" href="//www.google.com/search?&q=%22Certified+Public+Accountant%22+site:news.google.com/newspapers&source=newspapers">newspapers</a> <b>·</b> <a rel="nofollow" class="external text" href="//www.google.com/search?tbs=bks:1&q=%22Certified+Public+Accountant%22+-wikipedia">books</a> <b>·</b> <a rel="nofollow" class="external text" href="//scholar.google.com/scholar?q=%22Certified+Public+Accountant%22">scholar</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.jstor.org/action/doBasicSearch?Query=%22Certified+Public+Accountant%22&acc=on&wc=on">JSTOR</a></span></small></span>  <small class="date-container"><i>(<span class="date">September 2015</span>)</i></small><small class="hide-when-compact"><i> (<a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this template message</a>)</i></small></div></td></tr></tbody></table>
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</div><small class="hide-when-compact"><i> (<a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this template message</a>)</i></small></div></td></tr></tbody></table><p><b>Certified Public Accountant</b> (<b>CPA</b>) is the title of qualified accountants in numerous countries in the English-speaking world. In the <a href="/wiki/United_States" title="United States">United States</a>, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, almost every state (49 out of 50) has passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the <a href="/wiki/Uniform_Certified_Public_Accountant_Examination" title="Uniform Certified Public Accountant Examination">Uniform Certified Public Accountant Examination</a>, 150 semester units of college education, and one year of accounting related experience.
</p><table class="infobox vcard" style="width:22em"><caption class="fn org">Certified Public Accountant (CPA)</caption><tbody><tr><th scope="row" style="padding-right: 0.5em;"><div style="padding:0.1em 0;line-height:1.2em;"><a href="/wiki/List_of_legal_entity_types_by_country" title="List of legal entity types by country">Type</a></div></th><td class="category" style="line-height: 1.35em;"><a href="/wiki/Qualified_accountants" class="mw-redirect" title="Qualified accountants">Qualified accountants</a></td></tr><tr><th scope="row" style="padding-right: 0.5em;">Industry</th><td class="category" style="line-height: 1.35em;">Accounting and Finance</td></tr><tr><th scope="row" style="padding-right: 0.5em;">Founded</th><td style="line-height: 1.35em;"><a href="/wiki/United_States" title="United States">United States</a></td></tr><tr><th scope="row" style="padding-right: 0.5em;">Headquarters</th><td class="label" style="line-height: 1.35em;">United States</td></tr></tbody></table><p>Continuing professional education (CPE) is also required to maintain licensure. Individuals who have been awarded the CPA but have lapsed in the fulfillment of the required CPE or who have requested conversion to inactive status are in many states permitted to use the designation "CPA Inactive" or an equivalent phrase. In most U.S. states, only CPAs are legally able to provide attestation (including auditing) opinions on <a href="/wiki/Financial_statement" title="Financial statement">financial statements</a>. Many CPAs are members of the <a href="/wiki/American_Institute_of_Certified_Public_Accountants" title="American Institute of Certified Public Accountants">American Institute of Certified Public Accountants</a> and their state CPA society.
</p><p>State laws vary widely regarding whether a non-CPA is even allowed to use the title "accountant." For example, <a href="/wiki/Texas" title="Texas">Texas</a> prohibits the use of the designations "accountant" and "auditor" by a person not certified as a Texas CPA, unless that person is a CPA in another state, is a non-resident of Texas, and otherwise meets the requirements for practice in Texas by out-of-state CPA firms and practitioners.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1">[1]</a></sup></p><p><a href="/wiki/Uniform_Certified_Public_Accountant_Examination#Non-U.S._candidates" title="Uniform Certified Public Accountant Examination">Many other countries</a> also use the title CPA to designate local public accountants. 
</p><p>The CPA demand globally is driven by the market cap of $8,563 billion of dominant American companies present across the world with a growth of 236% between 2008 and 2018.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2">[2]</a></sup></p>
<div id="toc" class="toc"><input type="checkbox" role="button" id="toctogglecheckbox" class="toctogglecheckbox" style="display:none"><div class="toctitle" lang="en" dir="ltr"><h2>Contents</h2><span class="toctogglespan"><label class="toctogglelabel" for="toctogglecheckbox"></label></span></div>
<ul><li class="toclevel-1 tocsection-1"><a href="#Services_provided"><span class="tocnumber">1</span> <span class="toctext">Services provided</span></a></li>
<li class="toclevel-1 tocsection-2"><a href="#CPA_exam"><span class="tocnumber">2</span> <span class="toctext">CPA exam</span></a></li>
<li class="toclevel-1 tocsection-3"><a href="#Other_licensing_and_certification_requirements"><span class="tocnumber">3</span> <span class="toctext">Other licensing and certification requirements</span></a>
<ul><li class="toclevel-2 tocsection-4"><a href="#Work_experience_requirement"><span class="tocnumber">3.1</span> <span class="toctext">Work experience requirement</span></a></li>
<li class="toclevel-2 tocsection-5"><a href="#Ethics"><span class="tocnumber">3.2</span> <span class="toctext">Ethics</span></a></li>
<li class="toclevel-2 tocsection-6"><a href="#Continuing_professional_education"><span class="tocnumber">3.3</span> <span class="toctext">Continuing professional education</span></a></li>
<li class="toclevel-2 tocsection-7"><a href="#Loss_of_licensure"><span class="tocnumber">3.4</span> <span class="toctext">Loss of licensure</span></a></li>
</ul></li>
<li class="toclevel-1 tocsection-8"><a href="#Other_accounting_designations_sometimes_confused_with_CPA"><span class="tocnumber">4</span> <span class="toctext">Other accounting designations sometimes confused with CPA</span></a></li>
<li class="toclevel-1 tocsection-9"><a href="#Practice_mobility"><span class="tocnumber">5</span> <span class="toctext">Practice mobility</span></a></li>
<li class="toclevel-1 tocsection-10"><a href="#AICPA_membership"><span class="tocnumber">6</span> <span class="toctext">AICPA membership</span></a></li>
<li class="toclevel-1 tocsection-11"><a href="#State_CPA_association_membership"><span class="tocnumber">7</span> <span class="toctext">State CPA association membership</span></a></li>
<li class="toclevel-1 tocsection-12"><a href="#See_also"><span class="tocnumber">8</span> <span class="toctext">See also</span></a></li>
<li class="toclevel-1 tocsection-13"><a href="#References"><span class="tocnumber">9</span> <span class="toctext">References</span></a></li>
<li class="toclevel-1 tocsection-14"><a href="#External_links"><span class="tocnumber">10</span> <span class="toctext">External links</span></a></li>
</ul></div>

</section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(1)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="Services_provided">Services provided</span><span class="mw-editsection"><a href="/w/index.php?title=Certified_Public_Accountant&action=edit&section=1" title="Edit section: Services provided" data-section="1" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-1 collapsible-block" id="mf-section-1">
<p>One important function performed by CPAs relates to <a href="/wiki/Assurance_services" title="Assurance services">assurance services</a>. The most commonly performed assurance services are <a href="/wiki/Financial_audit" title="Financial audit">financial audit</a> services where CPAs attest to the reasonableness of disclosures, the freedom from material misstatement, and the adherence to the applicable <a href="/wiki/Generally_accepted_accounting_principles" class="mw-redirect" title="Generally accepted accounting principles">generally accepted accounting principles</a> (GAAP) in financial statements. CPAs can also be employed within corporations (termed "the private sector" or "industry") in finance or operations positions such as financial analyst, finance manager, controller, chief financial officer (CFO), or chief executive officer (CEO). These CPAs do not provide services directly to the public.
</p><p>Although some CPA firms serve as business consultants, the consulting role has been under scrutiny following the <a href="/wiki/Enron_scandal" title="Enron scandal">Enron scandal</a> where <a href="/wiki/Arthur_Andersen" title="Arthur Andersen">Arthur Andersen</a> simultaneously provided audit and consulting services which affected its ability to maintain independence in its audit duties. This incident resulted in many accounting firms divesting their consulting divisions, but this trend has since reversed. In audit engagements, CPAs are (and have always been) required by professional standards and Federal and State laws to maintain independence (both in fact and in appearance) from the entity for which they are conducting an attestation (audit and review) engagement. Although most individual CPAs who work as consultants do not also work as auditors, if the CPA firm is auditing the same company that the firm also does consulting work for, then there is a conflict of interest. This conflict voids the CPA firm's independence for multiple reasons, including: (1) the CPA firm would be auditing its own work or the work the firm suggested, and (2) the CPA firm may be pressured into unduly giving a positive (unmodified) audit opinion so as not to jeopardize the consulting revenue the firm receives from the client.
</p><p>CPAs also have a niche within the income tax return preparation industry. Many small to mid-sized firms have both a tax and an auditing department. Along with attorneys and <a href="/wiki/Enrolled_Agent" class="mw-redirect" title="Enrolled Agent">Enrolled Agents</a>, CPAs may represent taxpayers in matters before the <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a> (IRS). Although the IRS regulates the practice of tax representation, it has no authority to regulate tax return preparers.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3">[3]</a></sup></p><p>Many states also allow unlicensed accountants to work as public accountants. For example, California allows unlicensed accountants to work as public accountants if they work under the control and supervision of a CPA.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4">[4]</a></sup> However, the California Board of Accountancy itself has determined that the terms "accountant" and "accounting" are misleading to members of the public, many of whom believe that a person who uses these terms must be licensed. As part of the California Poll, survey research showed that 55 percent of Californians believe that a person who advertises as an "accountant" must be licensed, 26 percent did not believe a license was required, and 19 percent did not know.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5">[5]</a></sup></p><p>Whether providing services directly to the public or employed by corporations or associations, CPAs can operate in virtually any area of finance including:
</p>
<ul><li><a href="/wiki/Assurance_services" title="Assurance services">Assurance</a> and attestation services</li>
<li><a href="/wiki/Corporate_finance" title="Corporate finance">Corporate finance</a> (merger and acquisition, initial public offerings, share and debt issuings)</li>
<li><a href="/wiki/Corporate_governance" title="Corporate governance">Corporate governance</a></li>
<li><a href="/wiki/Estate_planning" title="Estate planning">Estate planning</a></li>
<li><a href="/wiki/Financial_accounting" title="Financial accounting">Financial accounting</a></li>
<li><a href="/wiki/Governmental_accounting" title="Governmental accounting">Governmental accounting</a></li>
<li><a href="/wiki/Financial_analysis" title="Financial analysis">Financial analysis</a></li>
<li><a href="/wiki/Financial_planning" class="mw-redirect" title="Financial planning">Financial planning</a></li>
<li><a href="/wiki/Forensic_accounting" title="Forensic accounting">Forensic accounting</a> (preventing, detecting, and investigating financial frauds)</li>
<li><a href="/wiki/Income_tax" title="Income tax">Income tax</a></li>
<li><a href="/wiki/Information_technology" title="Information technology">Information technology</a>, especially as applied to accounting and auditing</li>
<li><a href="/wiki/Management_consulting" title="Management consulting">Management consulting</a> and performance management</li>
<li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a> and planning</li>
<li><a href="/wiki/Venture_capital" title="Venture capital">Venture capital</a></li>
<li><a href="/wiki/Financial_reporting" class="mw-redirect" title="Financial reporting">Financial reporting</a></li>
<li><a href="/wiki/Regulatory_compliance" title="Regulatory compliance">Regulatory compliance</a></li></ul></section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(2)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="CPA_exam">CPA exam</span><span class="mw-editsection"><a href="/w/index.php?title=Certified_Public_Accountant&action=edit&section=2" title="Edit section: CPA exam" data-section="2" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-2 collapsible-block" id="mf-section-2">
<div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Uniform_Certified_Public_Accountant_Examination" title="Uniform Certified Public Accountant Examination">Uniform Certified Public Accountant Examination</a></div>
<p>To become a CPA in the United States, the candidate must sit for and pass the <a href="/wiki/Uniform_Certified_Public_Accountant_Examination" title="Uniform Certified Public Accountant Examination">Uniform Certified Public Accountant Examination</a> (Uniform CPA Exam), which is set by the <a href="/wiki/American_Institute_of_Certified_Public_Accountants" title="American Institute of Certified Public Accountants">American Institute of Certified Public Accountants</a> (<a href="/wiki/AICPA" class="mw-redirect" title="AICPA">AICPA</a>) and administered by the <a href="/wiki/National_Association_of_State_Boards_of_Accountancy" title="National Association of State Boards of Accountancy">National Association of State Boards of Accountancy</a> (NASBA). The Uniform CPA Exam consists of the following sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and Business Environment Concepts (BEC). The CPA designation was first established in law in New York State on April 17, 1896.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6">[6]</a></sup></p><p>Eligibility to sit for the Uniform CPA Exam is determined by individual state boards of accountancy. Many states have adopted what is known as the "150 hour rule" (150 college semester units or the equivalent), which usually requires an additional year of education past a regular 4 year college degree, or a master's degree.  Some universities offer a 5-year combined bachelor's/master's degree program, allowing a student to earn both degrees while receiving the 150 hours needed for exam eligibility.
</p><p>The Uniform CPA Exam tests general principles of state law such as the laws of <a href="/wiki/Contract" title="Contract">contracts</a> and <a href="/wiki/Law_of_agency" title="Law of agency">agency</a> (questions not tailored to the variances of any particular state) and some federal laws as well.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7">[7]</a></sup></p>
</section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(3)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="Other_licensing_and_certification_requirements">Other licensing and certification requirements</span><span class="mw-editsection"><a href="/w/index.php?title=Certified_Public_Accountant&action=edit&section=3" title="Edit section: Other licensing and certification requirements" data-section="3" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-3 collapsible-block" id="mf-section-3">
<p>Although the CPA exam is uniform, licensing and certification requirements are imposed separately by each state's laws and therefore vary from state to state.
</p><p>State requirements for the CPA qualification can be summed up as the <i>Three Es</i>—Education, Examination and Experience. The education requirement normally must be fulfilled as part of the eligibility criteria to sit for the Uniform CPA Exam. The examination component is the Uniform CPA Exam itself. Some states have a two-tier system whereby an individual would first become certified—usually by passing the Uniform CPA Exam. That individual would then later be eligible to be licensed once a certain amount of work experience is accomplished. Other states have a one-tier system whereby an individual would be certified and licensed at the same time when both the CPA exam is passed and the work experience requirement has been met.
</p><p>Two-tier states include <a href="/wiki/Alabama" title="Alabama">Alabama</a>, <a href="/wiki/Florida" title="Florida">Florida</a>, <a href="/wiki/Illinois" title="Illinois">Illinois</a>, <a href="/wiki/Montana" title="Montana">Montana</a>, and <a href="/wiki/Nebraska" title="Nebraska">Nebraska</a>. The trend is for two-tier states to gradually move towards a one-tier system. Since 2002, the state boards of accountancy in <a href="/wiki/Washington_(state)" title="Washington (state)">Washington</a> and <a href="/wiki/South_Dakota" title="South Dakota">South Dakota</a> have ceased issuing CPA "certificates" and instead issue CPA "licenses." Illinois planned to follow suit in 2012.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8">[8]</a></sup></p><p>A number of states are two-tiered, but require work experience for the CPA certificate, such as <a href="/wiki/Ohio" title="Ohio">Ohio</a> and <a rel="nofollow" class="external text" href="http://www.dos.pa.gov/ProfessionalLicensing/BoardsCommissions/Accountancy/Pages/default.aspx">Pennsylvania</a>.
</p>
<h3 class="in-block"><span class="mw-headline" id="Work_experience_requirement">Work experience requirement</span><span class="mw-editsection"><a href="/w/index.php?title=Certified_Public_Accountant&action=edit&section=4" title="Edit section: Work experience requirement" data-section="4" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h3>
<p>The experience component varies from state to state:
</p>
<ul><li>The two-tier states generally do not require that the individual have work experience to receive a CPA certificate. (Work experience is required, however, to receive a license to practice.)</li>
<li>Some states, such as <a href="/wiki/Massachusetts" title="Massachusetts">Massachusetts</a>, waive the work experience requirement for those with a higher academic qualification compared to the state's requirement to appear for the <a href="/wiki/Uniform_Certified_Public_Accountant_Examination" title="Uniform Certified Public Accountant Examination">Uniform CPA</a>.</li>
<li>The majority of states still require work experience to be of a <i>public accounting</i> nature, namely two years audit or tax experience, or a combination of both. An increasing number of states, however, including <a href="/wiki/Oregon" title="Oregon">Oregon</a>, <a href="/wiki/Virginia" title="Virginia">Virginia</a>, <a href="/wiki/Georgia_(U.S._state)" title="Georgia (U.S. state)">Georgia</a> and <a href="/wiki/Kentucky" title="Kentucky">Kentucky</a>, accept experience of a more general nature in the accounting area. In Texas, only one year of experience in accounting under the supervision of a CPA is required; such experience does not have to be in public accounting. This allows persons to obtain the CPA designation while working for a corporation's finance function.</li>
<li>The majority of states require an applicant's work experience to be verified by someone who is already licensed as a CPA. This requirement can cause difficulties for applicants based outside the United States. However, some states such as Colorado and Oregon also accept work experience certified by a <a href="/wiki/Chartered_Accountant" class="mw-redirect" title="Chartered Accountant">Chartered Accountant</a>.</li></ul><h3 class="in-block"><span class="mw-headline" id="Ethics">Ethics</span><span class="mw-editsection"><a href="/w/index.php?title=Certified_Public_Accountant&action=edit&section=5" title="Edit section: Ethics" data-section="5" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h3>
<p>Over 40 of the state boards now require applicants for CPA status to complete a special examination on <a href="/wiki/Ethics" title="Ethics">ethics</a>, which is effectively a <i>fifth exam</i> in terms of requirements to become a CPA.  The majority of these accept the AICPA self-study <i>Professional Ethics for CPAs</i> <a href="#Continuing_professional_education">CPE</a> course or another course in general professional ethics. Many states, however, require that the ethics course include a review of that state's specific rules for professional practice.
</p>
<h3 class="in-block"><span class="mw-headline" id="Continuing_professional_education">Continuing professional education</span><span class="mw-editsection"><a href="/w/index.php?title=Certified_Public_Accountant&action=edit&section=6" title="Edit section: Continuing professional education" data-section="6" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h3>
<p>Like other professionals, CPAs are required to take <a href="/wiki/Continuing_education" title="Continuing education">continuing education</a> courses toward <a href="/wiki/Continuing_professional_development" class="mw-redirect" title="Continuing professional development">continuing professional development</a> (continuing professional education [CPE]) to renew their license. Requirements vary by state (Wisconsin does not require any CPE for CPAs<sup id="cite_ref-9" class="reference"><a href="#cite_note-9">[9]</a></sup><sup id="cite_ref-10" class="reference"><a href="#cite_note-10">[10]</a></sup>) but the vast majority require an average of 40 hours of CPE every year with a minimum of 20 hours per calendar year. The requirement can be fulfilled through attending live seminars, webcast seminars, or through self-study (textbooks, videos, online courses, all of which require a test to receive credit).<sup id="cite_ref-11" class="reference"><a href="#cite_note-11">[11]</a></sup> In general, state boards accept group live and group internet-based credits for all credit requirements, while some states cap the number of credits obtained through the self-study format. All CPAs are encouraged to periodically review their state requirements.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12">[12]</a></sup> As part of the CPE requirement, most states require their CPAs to take an ethics course at some frequency (such as every or every other renewal period). Ethics requirements vary by state and the courses range from 2–8 hours. AICPA guidelines (which are adopted by many state boards) grant licensees 1 hour of CPE credit for every 50 minutes of instruction.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13">[13]</a></sup><sup id="cite_ref-14" class="reference"><a href="#cite_note-14">[14]</a></sup></p>
<h3 class="in-block"><span class="mw-headline" id="Loss_of_licensure">Loss of licensure</span><span class="mw-editsection"><a href="/w/index.php?title=Certified_Public_Accountant&action=edit&section=7" title="Edit section: Loss of licensure" data-section="7" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h3>
<p>A CPA license may be suspended or revoked for various reasons.  Common reasons include these:
</p>
<ul><li>Allowing the license to lapse without renewing in a timely manner.</li>
<li>Performing attestation services under an unlicensed/unregistered CPA firm or under a CPA firm permit which has expired.</li>
<li>Continuing to hold out as an active CPA on an expired license, which includes continued use of the CPA title on business cards, letterhead, office signage, correspondence, etc. after the license has expired.</li>
<li>Using fraud or deceit in obtaining or renewing the CPA license, the most common occurrence being misrepresenting or falsifying compliance with or completion of the continuing education requirements as a condition for renewal.</li>
<li>"Discreditable acts", which can include 1) failure to follow applicable standards (such as auditing standards when examining financial statements, or tax code when preparing tax returns) or 2) violation of felony or serious misdemeanor criminal laws (which may or not be related to the practice of accountancy; a notable example of a CPA whose license was revoked for non-financial related criminal activity is <a href="/wiki/John_Battaglia" title="John Battaglia">John Battaglia</a>, convicted of the capital murders of his children)<sup id="cite_ref-15" class="reference"><a href="#cite_note-15">[15]</a></sup></li></ul></section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(4)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="Other_accounting_designations_sometimes_confused_with_CPA">Other accounting designations sometimes confused with CPA</span><span class="mw-editsection"><a href="/w/index.php?title=Certified_Public_Accountant&action=edit&section=8" title="Edit section: Other accounting designations sometimes confused with CPA" data-section="8" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-4 collapsible-block" id="mf-section-4">
<p>Many states had (although a few still do) a second tier of accountant qualification in addition to that of CPA, usually entitled "Public Accountant" or "Licensed Public Accountant" (with designatory letters "PA" or "LPA"), although other titles have included "Registered Public Accountant" (RPA), "Accounting Practitioner" (AP), and "Registered Accounting Practitioner" (RAP). Such designations served to help regulate the practice of public accounting in that state by grandfathering through licensure non-CPA accountants who were already practicing public accounting before a regulatory state accountancy law was enacted. The majority of states have closed the designation "Public Accountant" (PA) to new entrants, with only five states continuing to offer the designation. Many PAs belong to the <a href="/wiki/National_Society_of_Accountants" title="National Society of Accountants">National Society of Accountants</a>.
</p><p>Many states prohibit the use of the designations "Public Accountant" or "Licensed Public Accountant" (or the abbreviations "PA" or "LPA") by a person who is not certified as a PA in that state.
</p><p>In <a href="/wiki/Australia" title="Australia">Australia</a> the designation "Public Accountant" is used by members of the <a href="/wiki/Institute_of_Public_Accountants" title="Institute of Public Accountants">Institute of Public Accountants</a> of Australia.
</p>
</section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(5)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="Practice_mobility">Practice mobility</span><span class="mw-editsection"><a href="/w/index.php?title=Certified_Public_Accountant&action=edit&section=9" title="Edit section: Practice mobility" data-section="9" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-5 collapsible-block" id="mf-section-5">
<p>An accountant is required to meet the legal requirements of any state in which the accountant wishes to practice.
</p><p>In recent years, practice mobility for CPAs has become a major business concern for CPAs and their clients. Practice mobility for CPAs is the general ability of a licensee in good standing from a substantially equivalent state to gain practice privilege outside of their home state without getting an additional license in the state where the CPA will serve a client or an employer. In today's digital age, many organizations requiring the professional services of CPAs conduct business on an interstate and international basis and have compliance responsibilities in multiple jurisdictions. As a result, the practice of CPAs often extends across state lines and international boundaries.<sup id="cite_ref-UAA_Background_16-0" class="reference"><a href="#cite_note-UAA_Background-16">[16]</a></sup></p><p>Differing requirements for CPA certification, reciprocity, temporary practice and other aspects of state accountancy legislation in the 55 U.S. licensing jurisdictions (the 50 states, Puerto Rico, the District of Columbia, the U.S. Virgin Islands, Guam and the Commonwealth of the Northern Mariana Islands) make the interstate practice and mobility of CPAs more complicated. By removing boundaries to practice in the U.S., CPAs are able to more readily serve individuals and businesses in need of their expertise. At the same time, the state board of accountancy's ability to discipline is enhanced by being based on a CPA and the CPA firm's performance of services (either physically, electronically or otherwise within a state), rather than being based on whether a state license is held.<sup id="cite_ref-UAA_Background_16-1" class="reference"><a href="#cite_note-UAA_Background-16">[16]</a></sup></p><p>The <a href="/wiki/American_Institute_of_Certified_Public_Accountants" title="American Institute of Certified Public Accountants">American Institute of Certified Public Accountants</a> (AICPA) and the <a href="/wiki/National_Association_of_State_Boards_of_Accountancy" title="National Association of State Boards of Accountancy">National Association of State Boards of Accountancy</a> (NASBA) have analyzed the current system for gaining practice privileges across state lines and have endorsed a uniform mobility system. This model approach is detailed through the substantial equivalency provision (Section 23) of the Uniform Accountancy Act (UAA). The UAA is an "evergreen" model licensing law co-developed, maintained, reviewed and updated by the AICPA and NASBA.  The model provides a uniform approach to regulation of the accounting profession.<sup id="cite_ref-UAA_Background_16-2" class="reference"><a href="#cite_note-UAA_Background-16">[16]</a></sup></p><p>Under Section 23 of the UAA, a CPA with a license in good standing from a jurisdiction with CPA licensing requirements essentially equivalent to those outlined in the UAA is deemed to be “substantially equivalent,” or a licensee who individually meets the requirements of:
</p>
<ul><li>Obtaining 150 credit hours (150 college semester units or the equivalent) with a baccalaureate degree</li>
<li>Minimum one year of CPA experience</li>
<li>Passing the Uniform CPA Examination</li></ul><p>Uniform adoption of the UAA's substantial equivalency provision creates a system similar to the nation's driver's license program by providing CPAs with mobility while retaining and strengthening state boards’ ability to protect the public interest. The system enables consumers to receive timely services from the CPA best suited to the job, regardless of location, and without the hindrances of unnecessary filings, forms and increased costs that do not protect the public interest.<sup id="cite_ref-UAA_Background_16-3" class="reference"><a href="#cite_note-UAA_Background-16">[16]</a></sup></p><p>As of October 2012, a total of 49 out of the 50 states and the District of Columbia have passed mobility laws and are now in the implementation and navigation phases.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17">[17]</a></sup>  Only the <a href="/wiki/Commonwealth_of_the_Northern_Mariana_Islands" class="mw-redirect" title="Commonwealth of the Northern Mariana Islands">Commonwealth of the Northern Mariana Islands</a>, the <a href="/wiki/Virgin_Islands" title="Virgin Islands">Virgin Islands</a>, <a href="/wiki/Hawaii" title="Hawaii">Hawaii</a>, <a href="/wiki/Puerto_Rico" title="Puerto Rico">Puerto Rico</a> and <a href="/wiki/Guam" title="Guam">Guam</a> have not passed mobility laws. On September 20, California Governor Jerry Brown signed legislation that permits cross-border mobility for CPAs.  The law went into effect July 1, 2013.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18">[18]</a></sup>  The District of Columbia passed mobility laws that went into effect on October 1, 2012.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19">[19]</a></sup></p>
</section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(6)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="AICPA_membership">AICPA membership</span><span class="mw-editsection"><a href="/w/index.php?title=Certified_Public_Accountant&action=edit&section=10" title="Edit section: AICPA membership" data-section="10" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-6 collapsible-block" id="mf-section-6">
<p>The CPA designation is granted by individual state boards, not the <a href="/wiki/American_Institute_of_Certified_Public_Accountants" title="American Institute of Certified Public Accountants">American Institute of Certified Public Accountants</a> (AICPA). Membership in the AICPA is not obligatory for CPAs, although some CPAs do join. To become a full member of AICPA, the applicant must hold a valid CPA certificate or license from at least one of the fifty-five U.S. state/territory boards of accountancy; some additional requirements apply.
</p><p>AICPA members approved a proposed bylaw amendment to make eligible for voting membership individuals who previously held a CPA<sup id="cite_ref-20" class="reference"><a href="#cite_note-20">[20]</a></sup> certificate/license or have met all the requirements for CPA certification in accordance with the Uniform Accountancy Act (UAA).  The AICPA announced its plan to accept applications from individuals meeting these criteria, beginning no later than January 1, 2011.
</p>
</section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(7)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="State_CPA_association_membership">State CPA association membership</span><span class="mw-editsection"><a href="/w/index.php?title=Certified_Public_Accountant&action=edit&section=11" title="Edit section: State CPA association membership" data-section="11" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-7 collapsible-block" id="mf-section-7">
<p>CPAs may also choose to become members of their local state association or society (also optional). Benefits of membership in a state CPA association range from deep discounts on seminars that qualify for continuing education credits to protecting the public and profession's interests by tracking and lobbying legislative issues that affect local state tax and financial planning issues.
</p><p>CPAs who maintain state CPA society memberships are required to follow a society professional code of conduct (in addition to any code enforced by the state regulatory authority), further reassuring clients that the CPA is an ethical business professional conducting a legitimate business who can be trusted to handle confidential personal and business financial matters. State CPA associations also serve the community by providing information and resources about the CPA profession and welcome inquiries from students, business professionals and the public-at-large.
</p><p>CPAs are not normally restricted to membership in the state CPA society in which they reside or hold a license or certificate. Many CPAs who live near state borders or who hold CPA status in more than one state may join more than one state CPA society.
</p><p><b>State Associations</b>
</p>
<ul><li><a href="/wiki/Missouri_Society_of_Certified_Public_Accountants" title="Missouri Society of Certified Public Accountants"> Missouri Society of Certified Public Accountants (MOCPA)</a></li>
<li><a href="/wiki/California_Society_of_Certified_Public_Accountants" title="California Society of Certified Public Accountants">California Society of Certified Public Accountants (CalCPA)</a></li>
<li><a href="/wiki/Ficpa" class="mw-redirect" title="Ficpa">Florida Institute of Certified Public Accountants (FICPA)</a></li>
<li><a href="/wiki/Indiana_CPA_Society" title="Indiana CPA Society">Indiana CPA Society (INCPAS)</a></li>
<li><a href="/wiki/Maryland_Association_of_CPAs" title="Maryland Association of CPAs">Maryland Association of CPAs (MACPA)</a></li>
<li><a href="/wiki/Minnesota_Society_of_Certified_Public_Accountants_(MNCPA)" class="mw-redirect" title="Minnesota Society of Certified Public Accountants (MNCPA)">Minnesota Society of Certified Public Accountants (MNCPA)</a></li>
<li><a href="/w/index.php?title=Tennessee_Society_of_Certified_Public_Accountants&action=edit&redlink=1" class="new" title="Tennessee Society of Certified Public Accountants (page does not exist)">Tennessee Society of Certified Public Accountants (TSCPA)</a></li>
<li><a href="/wiki/Wisconsin_Institute_of_Certified_Public_Accountants" title="Wisconsin Institute of Certified Public Accountants">Wisconsin Institute of Certified Public Accountants (WICPA)</a></li></ul></section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(8)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="See_also">See also</span><span class="mw-editsection"><a href="/w/index.php?title=Certified_Public_Accountant&action=edit&section=12" title="Edit section: See also" data-section="12" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-8 collapsible-block" id="mf-section-8">
<ul><li><a href="/wiki/Accountant" title="Accountant">Accountant</a></li>
<li><a href="/wiki/Chartered_Professional_Accountant" title="Chartered Professional Accountant">Chartered Professional Accountant (Canada)</a></li>
<li><a href="/wiki/CPA_Magazine" title="CPA Magazine">CPA Magazine</a></li>
<li><a href="/wiki/Institute_of_Certified_Public_Accountants_in_Ireland" title="Institute of Certified Public Accountants in Ireland">Institute of Certified Public Accountants in Ireland (CPA Ireland)</a></li>
<li><a href="/wiki/Certified_Management_Accountant" title="Certified Management Accountant">Certified Management Accountant</a> by the <a href="/wiki/Institute_of_Management_Accountants" title="Institute of Management Accountants">Institute of Management Accountants</a></li>
<li><a href="/wiki/Certified_National_Accountant" title="Certified National Accountant">Certified National Accountant (Nigeria)</a></li>
<li><a href="/wiki/Institute_of_Public_Accountants" title="Institute of Public Accountants">Institute of Public Accountants</a></li>
<li><a href="/wiki/CPA_Australia" title="CPA Australia">Certified Practising Accountant (Australia)</a></li>
<li><a href="/wiki/Association_of_Chartered_Certified_Accountants" title="Association of Chartered Certified Accountants">Chartered Certified Accountant (ACCA)</a></li>
<li><a href="/wiki/Chartered_Global_Management_Accountant" title="Chartered Global Management Accountant">Chartered Global Management Accountant</a></li>
<li><a href="/wiki/Legal_liability_of_certified_public_accountants" title="Legal liability of certified public accountants">Legal liability of certified public accountants</a></li></ul></section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(9)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="References">References</span><span class="mw-editsection"><a href="/w/index.php?title=Certified_Public_Accountant&action=edit&section=13" title="Edit section: References" data-section="13" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-9 collapsible-block" id="mf-section-9">
<div class="reflist" style="list-style-type: decimal;">
<div class="mw-references-wrap mw-references-columns"><ol class="references"><li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="http://codes.lp.findlaw.com/txstatutes/OC/5/A/901/J/901.453">"Texas OC. Code Ann. Sec. 901.453"</a>. Codes.lp.findlaw.com<span class="reference-accessdate">. Retrieved <span class="nowrap">2011-11-26</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Texas+OC.+Code+Ann.+Sec.+901.453&rft.pub=Codes.lp.findlaw.com&rft_id=http%3A%2F%2Fcodes.lp.findlaw.com%2Ftxstatutes%2FOC%2F5%2FA%2F901%2FJ%2F901.453&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Public+Accountant" class="Z3988"></span><style data-mw-deduplicate="TemplateStyles:r935243608">.mw-parser-output cite.citation{font-style:inherit}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .id-lock-free a,.mw-parser-output .citation .cs1-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/6/65/Lock-green.svg/9px-Lock-green.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output .id-lock-limited a,.mw-parser-output .id-lock-registration a,.mw-parser-output .citation .cs1-lock-limited a,.mw-parser-output .citation .cs1-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/d/d6/Lock-gray-alt-2.svg/9px-Lock-gray-alt-2.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output .id-lock-subscription a,.mw-parser-output .citation .cs1-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/a/aa/Lock-red-alt-2.svg/9px-Lock-red-alt-2.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output .cs1-subscription,.mw-parser-output .cs1-registration{color:#555}.mw-parser-output .cs1-subscription span,.mw-parser-output .cs1-registration span{border-bottom:1px dotted;cursor:help}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Wikisource-logo.svg/12px-Wikisource-logo.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output code.cs1-code{color:inherit;background:inherit;border:inherit;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;font-size:100%}.mw-parser-output .cs1-visible-error{font-size:100%}.mw-parser-output .cs1-maint{display:none;color:#33aa33;margin-left:0.3em}.mw-parser-output .cs1-subscription,.mw-parser-output .cs1-registration,.mw-parser-output .cs1-format{font-size:95%}.mw-parser-output .cs1-kern-left,.mw-parser-output .cs1-kern-wl-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right,.mw-parser-output .cs1-kern-wl-right{padding-right:0.2em}</style></span>
</li>
<li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text">PWC report of top 100 companies globally.

<a rel="nofollow" class="external free" href="https://www.pwc.com/gx/en/audit-services/assets/pdf/global-top-100-companies-2018-report.pdf">https://www.pwc.com/gx/en/audit-services/assets/pdf/global-top-100-companies-2018-report.pdf</a></span>
</li>
<li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><cite><i>Loving v. IRS</i></cite> (US Court of Appeals, for the District of Columbia 2014). <a rel="nofollow" class="external text" href="https://www.cadc.uscourts.gov/internet/opinions.nsf/B63C3129A4FE761985257C7C00539949/%24file/13-5061-1479431.pdf">Text</a></span>
</li>
<li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><cite class="citation web">"Cal Bus. & Prof. Code Section 5053".</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Cal+Bus.+%26+Prof.+Code+Section+5053&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Public+Accountant" class="Z3988"></span> <span class="cs1-visible-error error citation-comment">Missing or empty <code class="cs1-code">|url=</code> (<a href="/wiki/Help:CS1_errors#cite_web_url" title="Help:CS1 errors">help</a>)</span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
</li>
<li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><cite><i>Moore v. California State Board of Accountancy</i></cite>, <a rel="nofollow" class="external text" href="https://law.justia.com/cases/california/supreme-court/4th/2/999.html">2 Cal.4th 999</a> (1992). </span>
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<li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><cite class="citation web">Flesher, D.L.; Previts, G.J. & Flesher, T.K. <a rel="nofollow" class="external text" href="http://www.h-net.org/~business/bhcweb/publications/BEHprint/v025n1/p0252-p0266.pdf">"Profiling the New Industrial Professionals: The First CPAs of 1896–97"</a> <span class="cs1-format">(PDF)</span>. Business & Economic History, volume 25, 1996<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-10-18</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Profiling+the+New+Industrial+Professionals%3A+The+First+CPAs+of+1896%E2%80%9397&rft.pub=Business+%26+Economic+History%2C+volume+25%2C+1996&rft.au=Flesher%2C+D.L.&rft.au=Previts%2C+G.J.&rft.au=Flesher%2C+T.K.&rft_id=http%3A%2F%2Fwww.h-net.org%2F~business%2Fbhcweb%2Fpublications%2FBEHprint%2Fv025n1%2Fp0252-p0266.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Public+Accountant" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20090320151330/http://www.cpa-exam.org/download/CPA_Exam_CSOs_revised_10_05.pdf">"See generally <i>Uniform CPA Examination: Examination Content Specifications</i>, American Inst. of Certified Public Accountants, p. 11-12 (orig. issued June 14, 2002; references updated October 19, 2005)"</a> <span class="cs1-format">(PDF)</span>. Cpa-exam.org. Archived from <a rel="nofollow" class="external text" href="http://www.cpa-exam.org/download/CPA_Exam_CSOs_revised_10_05.pdf">the original</a> <span class="cs1-format">(PDF)</span> on March 20, 2009<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-10-18</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=See+generally+Uniform+CPA+Examination%3A+Examination+Content+Specifications%2C+American+Inst.+of+Certified+Public+Accountants%2C+p.+11-12+%28orig.+issued+June+14%2C+2002%3B+references+updated+October+19%2C+2005%29&rft.pub=Cpa-exam.org&rft_id=http%3A%2F%2Fwww.cpa-exam.org%2Fdownload%2FCPA_Exam_CSOs_revised_10_05.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Public+Accountant" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="http://www.ilga.gov/legislation/billstatus.asp?DocNum=6415&GAID=10&GA=96&DocTypeID=HB&LegID=52442&SessionID=76">"Legislative sunset provision for two-tier designation of CPAs in Illinois (Illinois General Assembly)"</a>. Ilga.gov<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-10-18</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Legislative+sunset+provision+for+two-tier+designation+of+CPAs+in+Illinois+%28Illinois+General+Assembly%29&rft.pub=Ilga.gov&rft_id=http%3A%2F%2Fwww.ilga.gov%2Flegislation%2Fbillstatus.asp%3FDocNum%3D6415%26GAID%3D10%26GA%3D96%26DocTypeID%3DHB%26LegID%3D52442%26SessionID%3D76&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Public+Accountant" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://www.sequoiacpe.com/wisconsin-cpe-requirements">"Wisconsin CPA CPE Requirements"</a>. Continuing Education Requirements<span class="reference-accessdate">. Retrieved <span class="nowrap">2014-03-10</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Wisconsin+CPA+CPE+Requirements&rft.pub=Continuing+Education+Requirements&rft_id=https%3A%2F%2Fwww.sequoiacpe.com%2Fwisconsin-cpe-requirements&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Public+Accountant" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="http://www.mypescpe.com/open/viewStateLicDisplay.Open.cmc">"State Requirements"</a>. Professional Education Services CPE<span class="reference-accessdate">. Retrieved <span class="nowrap">2014-03-10</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=State+Requirements&rft.pub=Professional+Education+Services+CPE&rft_id=http%3A%2F%2Fwww.mypescpe.com%2Fopen%2FviewStateLicDisplay.Open.cmc&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Public+Accountant" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="http://www.aicpa.org/Advocacy/State/DownloadableDocuments/AICPA-NASBA-Final-CPE-Standards.pdf">"Statement of Standards for CPE Programs"</a> <span class="cs1-format">(PDF)</span>. AICPA<span class="reference-accessdate">. Retrieved <span class="nowrap">2014-03-10</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Statement+of+Standards+for+CPE+Programs&rft.pub=AICPA&rft_id=http%3A%2F%2Fwww.aicpa.org%2FAdvocacy%2FState%2FDownloadableDocuments%2FAICPA-NASBA-Final-CPE-Standards.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Public+Accountant" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://www.ceworkshops.com/2015-Continuing-Professional-Education-Snapshot_b_5.html">"2015 Continuing Professional Education Snapshot"</a>. McDevitt & Kline, LLC<span class="reference-accessdate">. Retrieved <span class="nowrap">2015-08-18</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=2015+Continuing+Professional+Education+Snapshot&rft.pub=McDevitt+%26+Kline%2C+LLC&rft_id=https%3A%2F%2Fwww.ceworkshops.com%2F2015-Continuing-Professional-Education-Snapshot_b_5.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Public+Accountant" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="http://www.mypescpe.com/CPE-State-Accreditation-Information.cmc?&view=4D">"CPE State Accreditation Information"</a>. Professional Education Services CPE<span class="reference-accessdate">. Retrieved <span class="nowrap">2014-03-10</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=CPE+State+Accreditation+Information&rft.pub=Professional+Education+Services+CPE&rft_id=http%3A%2F%2Fwww.mypescpe.com%2FCPE-State-Accreditation-Information.cmc%3F%26view%3D4D&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Public+Accountant" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-14">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="http://www.cpa2biz.com/content/media/producer_content/generic_template_content/cperequirements.jsp">"CPE Requirements"</a>. AICPA<span class="reference-accessdate">. Retrieved <span class="nowrap">2014-03-10</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=CPE+Requirements&rft.pub=AICPA&rft_id=http%3A%2F%2Fwww.cpa2biz.com%2Fcontent%2Fmedia%2Fproducer_content%2Fgeneric_template_content%2Fcperequirements.jsp&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Public+Accountant" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://www.tsbpa.texas.gov/php/fpl/indlookup.php?x=5Rp8bo1dZ%2BE%3D">"Texas State Board of Public Accountancy Individual Detail"</a>. Tsbpa.texas.gov<span class="reference-accessdate">. Retrieved <span class="nowrap">2017-02-17</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Texas+State+Board+of+Public+Accountancy+Individual+Detail&rft.pub=Tsbpa.texas.gov&rft_id=https%3A%2F%2Fwww.tsbpa.texas.gov%2Fphp%2Ffpl%2Findlookup.php%3Fx%3D5Rp8bo1dZ%252BE%253D&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Public+Accountant" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-UAA_Background-16"><span class="mw-cite-backlink">^ <a href="#cite_ref-UAA_Background_16-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-UAA_Background_16-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-UAA_Background_16-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-UAA_Background_16-3"><sup><i><b>d</b></i></sup></a></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20130208124716/http://www.aicpa.org/Advocacy/State/DownloadableDocuments/UAASixthEdition.pdf">"August 2011 : We are pleased to announce that the Uniform Accountancy Act (UAA), Sixth Edition, August 2011, is now available"</a> <span class="cs1-format">(PDF)</span>. AICPA. Archived from <a rel="nofollow" class="external text" href="http://www.aicpa.org/Advocacy/State/DownloadableDocuments/UAASixthEdition.pdf">the original</a> <span class="cs1-format">(PDF)</span> on February 8, 2013.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=August+2011+%3A+We+are+pleased+to+announce+that+the+Uniform+Accountancy+Act+%28UAA%29%2C+Sixth+Edition%2C+August+2011%2C+is+now+available&rft.pub=AICPA&rft_id=http%3A%2F%2Fwww.aicpa.org%2FAdvocacy%2FState%2FDownloadableDocuments%2FUAASixthEdition.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Public+Accountant" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="http://www.aicpa.org/Advocacy/State/PublishingImages/CPA_Mobility_Map.pdf">"AICPA : CPA Mobility Map"</a> <span class="cs1-format">(PDF)</span>. Aicpa.org<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-10-18</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=AICPA+%3A+CPA+Mobility+Map&rft.pub=Aicpa.org&rft_id=http%3A%2F%2Fwww.aicpa.org%2FAdvocacy%2FState%2FPublishingImages%2FCPA_Mobility_Map.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Public+Accountant" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
</li>
<li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="http://www.journalofaccountancy.com/News/20126510">"California becomes 49th state to pass CPA mobility law"</a>. Journalofaccountancy.com. 2012-09-21<span class="reference-accessdate">. Retrieved <span class="nowrap">2012-12-12</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=California+becomes+49th+state+to+pass+CPA+mobility+law&rft.pub=Journalofaccountancy.com&rft.date=2012-09-21&rft_id=http%3A%2F%2Fwww.journalofaccountancy.com%2FNews%2F20126510&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Public+Accountant" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
</li>
<li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="http://www.journalofaccountancy.com/News/20126555">"CPA mobility law takes effect in Washington"</a>. Journalofaccountancy.com<span class="reference-accessdate">. Retrieved <span class="nowrap">2012-12-12</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=CPA+mobility+law+takes+effect+in+Washington&rft.pub=Journalofaccountancy.com&rft_id=http%3A%2F%2Fwww.journalofaccountancy.com%2FNews%2F20126555&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Public+Accountant" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
</li>
<li id="cite_note-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-20">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="http://www.cpaexam.com">"Bisk CPA Review"</a>. CPA Exam<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-10-18</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Bisk+CPA+Review&rft.pub=CPA+Exam&rft_id=http%3A%2F%2Fwww.cpaexam.com&rfr_id=info%3Asid%2Fen.wikipedia.org%3ACertified+Public+Accountant" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
</li>
</ol></div></div>
</section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(10)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="External_links">External links</span><span class="mw-editsection"><a href="/w/index.php?title=Certified_Public_Accountant&action=edit&section=14" title="Edit section: External links" data-section="14" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-10 collapsible-block" id="mf-section-10">
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