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The CIA certification is a globally recognized designation by which internal auditors demonstrate their competency and professionalism in the internal audit field. In order to become a CIA, candidates must pass all three parts of the CIA exam as well as meet certain educational and professional experience requirements stipulated by The IIA. [ 10 ]
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 ...
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The Uniform Certified Public Accountant Examination (CPA Exam) is the examination administered to people who wish to become Certified Public Accountants in The United States of America. The CPA Exam is used by the regulatory bodies of all fifty states plus the District of Columbia , Guam , Puerto Rico , the U.S. Virgin Islands and the Northern ...
A certification is a third-party attestation of an individual's level of knowledge or proficiency in a certain industry or profession. They are granted by authorities in the field, such as professional societies and universities, or by private certificate-granting agencies.
The profession is unregulated, though there are a number of international standard setting bodies, an example of which is the Institute of Internal Auditors ("IIA"). The IIA has established Standards for the Professional Practice of Internal Auditing [ 2 ] and has over 150,000 members representing 165 countries, including approximately 65,000 ...
The Review of Accounting Studies (RAST) is a quarterly peer-reviewed academic journal covering topics in the field of accounting that includes theoretical, empirical, and experimental research. RAST prioritizes processing submitted manuscripts and aims to provide authors with accept-reject decisions early in the review process.
In 1993, the Research Administrators Certification Council (RACC) was founded as a private non-profit organization. [5] Active CRAs sit on the council and have the role of certifying that an individual possesses adequate knowledge for serving as a professional research administrator of sponsored programs, particularly federally-funded research grants and contracts.