CPA Licensing and Disciplinary Systems

Free CPA REG (Taxation & Regulation) lesson in Ethics, Professional Responsibilities and Federal Tax Procedures. 15 min read, ~2,227 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 co-authors the UAA model with the AICPA but licenses no one; states...

What this lesson covers

• Content
• Example 1
• Example 2
• Common Mistakes
• Check Your Understanding
• Exam Shortcuts

Learning objectives

• I.B1

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