CPA Licensing and Disciplinary Systems

Free CPA REG (Taxation & Regulation) lesson in Ethics, Professional Responsibilities and Federal Tax Procedures. 15 min read, ~2,183 words.

State boards of accountancy issue, renew, suspend, and revoke CPA licenses, federal authorities cannot. Three E's for licensure: Education (150 hours), Examination (Uniform CPA Exam, 4 sections), Experience (1-2 years supervised). NASBA coordinates the Uniform CPA Exam and the UAA model; states adopt the UAA's "substantial equivalency" rule for mobility...

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