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Applying for CPA Certificate
Only state boards of accountancy can issue a license or certificate to CPAs. The 54 state boards of accountancy derive their regulatory authority from state laws or administrative rules. The requirements for licensure vary from state to state. To see a complete list of the 54 Boards of Accountancy, and a summary of their licensure requirements, visit the National Association of State Boards of Accountancy
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The chart is contained in the 2002 Digest of State Accountancy Laws and State Board Regulations, published biennially by NASBA and the AICPA. Contact the AICPA at 888.777.7077 to order a copy. The information contained in the chart was compiled in early 2002. To ensure complete accuracy and up-to-date information, contact the appropriate state board of accountancy with questions regarding licensure requirements.
In addition to passing the Uniform CPA exam, some Boards of Accountancy administer an ethics examination to assess a candidate's knowledge of the rules of professional conduct.
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Currently, over half of the states currently require the completion of an ethics exam in order to fulfill the requirements for obtaining a CPA license or certificate. Candidates in these states are generally required to take this additional test after passing the CPA Exam. Some states, such as Colorado, Connecticut, and South Dakota, require these candidates to take the AICPA Ethics Exam. Other states, such as Kansas, require candidates to take the AICPA exam or another approved test. Texas requires the completion of a four-hour "rules of professional conduct" course and an examination related to the course. California, Florida, and North Carolina also require candidates to take an exam.
The AICPA Ethics Exam consists of 50 multiple-choice questions about different aspects of the AICPA Code of Professional Conduct. A score of at least 90% is considered a passing score for licensing or certification. A benefit on testing ethics through the new CPA Exam, as opposed to the separate AICPA Ethics Exam, is that it will achieve uniformity of ethical requirements in all states and can be designed to test analytical skills. On the other hand, the AICPA Ethics Exam consists of only multiple-choice questions. Perhaps consideration should be given to using alternative question formats on the exam in order to test more relevant skills and minimize the reliance upon memorization.
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Call for immediate help: 770-969-9850
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Applying for CPA Certificate
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| ©2007 Michael Johnston, CPA. All Rights Reserved. |
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