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The National Association of State Boards of Accountancy (NASBA) is an association dedicated to serving the 56 state boards of accountancy. These are the boards that regulate the accountancy profession in the United States of America .
For example, Texas prohibits the use of the designations "accountant" and "auditor" by a person not certified as a Texas CPA, unless that person is a CPA in another state, is a non-resident of Texas, and otherwise meets the requirements for practice in Texas by out-of-state CPA firms and practitioners. [3]
Providing oversight for Virginia's telecommunication industry; Providing accounting and financial information for the deliberation of utility cases; Assessing the property of public service corporations for local taxation, collecting various taxes and fees, and obtaining annual reports;
[6] [7] [8] The mission of the agency is to "serve the public by acting ethically and efficiently in our administration of Virginia’s tax laws." [1] The agency is currently led by Craig M. Burns, who has served as Tax Commissioner since November 2010 [9] [10]
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 ...
In the case of the Illinois comptroller and West Virginia state auditor, these elected state auditors also serve as financial controllers of state agencies. To the contrary, New Jersey's state comptroller functions as an inspector general for the executive branch of state government and is a member of the governor's cabinet.
In order to sit for the Uniform CPA Exam, a person must be declared eligible to do so by one of the 55 state boards of accountancy in the United States. Requirements of state boards vary, but almost always include a U.S. bachelor's degree and a certain amount of accounting course credits.
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