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Certified Public Accountants (CPAs) are accounting professionals of the United States who have passed the Uniform CPA exam, which was developed and is maintained by the American Institute of Certified Public Accountants (AICPA), and have subsequently met additional state requirements for licensure as a CPA. Only CPAs are professionally licensed to provide to the public, attestation (including auditing) opinions on publicly disseminated financial statements. Many states prohibit those without a CPA license to call themselves a "public accountant".
The Uniform CPA exam was developed and is maintained by the American Institute of Certified Public Accountants, and is administered by the National Association of State Boards of Accountancy. Although the exam is uniform, licensing requirements are formed individually by each state's own laws, but vary only slightly by each state. States typically require:
Because of different requirements in each state one has to meet the requirement of the state if s/he wants to practice in another state. Some states also require an additional exam before being licensed in the state.
Before November 2003, exams were offered twice a year, in May and November. The four sections were given in a two-day period.
Since April 5, 20042004 is a leap year starting on Thursday (the link is to a full 2004 calendar), and has also been designated the: International Year of Rice International Year to Commemorate the Struggle against Slavery and its Abolition Elections are to be held in 73 co the exam has been entirely computertower of a personal computer. A computer is a device for making calculations or controlling operations that are expressible in numerical or logical terms. While factually accurate, this definition and those found in other dictionaries are so broad that th based. Research skill as well as use of word processingWord processing in its now-usual meaning, is the use of a word processor to create documents using computers. Word processing can also refer to advanced shorthand techniques, sometimes used in conjunction with specialised keyboards. In this sense of the t and databaseA database is an information set with a regular structure. Any set of information may be called a database. Nevertheless, the term was invented to refer to computerised data, and is used almost exclusively in computing. Sometimes it is used to refer to no software is required.
The year is divided into four windows. In each three-month window the candidates can take any number of the sections, once for each section on a window, in the first two months (January and February, April and May, and so on).
The sections have been reorganized as follows:
The results are available within 60 days taking the exam. The credits for the passed sections are valid for 18 months. If the candidate does not pass all the four sections in the period each section will expire in 18 months.
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