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The Philippine Institute of Certified Public Accountants (PICPA) is the national professional accountancy body of the Philippines. Explorers with an accounting background first formed the PICPA in November 1929. [2] The PICPA focuses on four areas of practice for a CPA: Public Practice, Commerce and Industry, Education, and Government. [2]
As of July 1, 2020, Continuous Testing for the CPA Exam has been implemented, which means there are no longer any blackout periods where testing is not available. [8] As of January 1st, 2024, this remains true only for core sections of the CPA exam. Discipline sections are only available for roughly the first month of each quarter. [9]
To become a CPA in the United States, the candidate must sit for and pass the Uniform Certified Public Accountant Examination (Uniform CPA Exam), which is set by the American Institute of Certified Public Accountants and administered by the National Association of State Boards of Accountancy (NASBA). The Uniform CPA Exam consists of three core ...
Accountants from these countries who meet the specified criteria may be able to sit for the International Qualification Examination (IQEX) as an alternative to the Uniform CPA Exam. IQEX is also jointly administered by the AICPA and NASBA; however, state boards are not involved at the examination stage (only at licensure).
The fee to sit IQEX is USD845 as a first time candidate, and USD795 as a re-examination candidate. Australian CPAs required to sit the AUD section of the Uniform CPA Exam must pay USD1,030 as a first time candidate, and USD795 for re-examination. Should AUD be applied for on its own the fee is USD185.
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In 2022, the AICPA and the National Association of State Boards Accountancy announced that a new Uniform CPA exam would be released in 2024 as part of the CPA Evolution initiative. [ 29 ] [ 30 ] The new exam is based on a “Core + Discipline” model and will include core testing in accounting, auditing, and tax, as well as three Discipline ...
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