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Joseph Edmund Sterrett outlined the debate and issues in setting up a Code of Professional Conduct in his address to the annual meeting of the American Association of Public Accountants in 1907 [2] The earliest "official" version of the code of professional conduct among American accountants was issued by the American Institute of Accountants on April 9, 1917.
Ethics requirements vary by state and the courses range from 2–8 hours. AICPA guidelines (which are adopted by many state boards) grant licensees 1 hour of CPE credit for every 50 minutes of instruction. [26] [27]
As of April 1, 2017, AICPA launched a new version of the Uniform CPA Exam. This updated version is the result of comprehensive research and places an increased emphasis on critical thinking, analytical ability, problem-solving and professional skepticism.
Comprehensive coverage: Free study materials support all exam sections, but leveraging various resources is essential for comprehensive preparation. Free CPA Exam Questions and Practice Exams
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 ...
Teaching as Relevant Experience: Full-time teaching positions qualify when at least 60% of the teaching load covers accounting or finance courses beyond the introductory level, spread over two years.
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