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Until the mid-1990s, the Uniform CPA Exam was 19.5 hours in duration and was administered over two and one-half days. It consisted of four subject areas (sections) which were tested in five sittings: Auditing (3.5 hours); Business Law (3.5 hours); Accounting Theory (3.5 hours); and Accounting Practice (Part I & Part II; 4.5 hours each).
This indicates that the CPA profession is not exclusionary, but rather that it provides upward social and economic mobility. While women only accounted for 2.4% of all CPAs between 1934 and 1975, 50-60% of all hiring's by CPA firms were women between 2001 and 2010.
On October 1, 2014, the union of Canada's accounting profession became complete with the integration of the CGA-Canada and CPA Canada, placing all of Canada's recognized national accounting bodies under the singular CPA banner. [14] The Canadian CPA designation has since grown to more than 210,000 members in Canada and around the world. [15]
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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 only countries with such agreements includeAustralia, Canada, Hong Kong, Ireland, Mexico, Scotland, [2] [3] and New Zealand. 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 ...