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AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...
The Content Specification Outlines (CSOs) are replaced by Blueprints which will be released by AICPA each year. An additional change to the exam is an optional 15-minute break that will not count towards the 4-hour exam period. On April 1, 2018, the AICPA rolled out new CPA Exam software that offers a more intuitive functionality.
Becker also provides continuing professional education (CPE) for CPA’s, CMAs, unlicensed tax preparers, independent practitioners and more, delivered in both live webcasts and on-demand, pre-recorded formats. [6]
AICPA members approved a proposed bylaw amendment to make eligible for voting membership individuals who previously held a CPA [35] certificate/license or have met all the requirements for CPA certification in accordance with the Uniform Accountancy Act (UAA). The AICPA announced its plan to accept applications from individuals meeting these ...
Prior to the ASC, accounting standards were scattered over a number of publications issued by the FASB and the AICPA. Some publications were considered more authoritative than others, and a GAAP hierarchy of five levels was recognized; see Statement on Auditing Standards No. 69 full-text.. The AICPA Industry Audit and Accounting Guides are part ...
The AICPA and NASBA also coordinate and maintain mutual recognition agreements with foreign accountancy institutes. The only countries with such agreements include Australia , Canada , Hong Kong , Ireland , Mexico , Scotland, [ 2 ] [ 3 ] and New Zealand .
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