Boards of accountancy administer accountancy laws in the fifty states, the District of Columbia, and each U.S.

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Boards of accountancy administer accountancy laws in the fifty states, the District of Columbia, and each U.S. territory. For your jurisdiction (e.g., your state or the jurisdiction in which you intend to seek employment), determine the following:

a. A citation (chapter, title number, etc.) of the statutes and rules and regulations pertain¬

ing to the board of accountancy.

b. The name of the governmental department, division, or agency of which the board of accountancy is a part.

c. The qualifications to be a board member, how they are appointed, the number of board members, the length of their terms, and (optional) the names and affiliations of the current board members.

d. Whether there is provision for more than one class of licensed accountants and if so what their designations are.

e. The requirements to sit for the CPA examination and other qualifications for certification as a CPA.

f. Whether the board mandates continuing professional education and, if so, the nature of the requirements.

g. A brief description of board-mandated practice-monitoring or quality review activities, if any, for practice units.

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Modern Auditing

ISBN: 9780471596875

6th Edition

Authors: William C. Boynton, Walter G. Kell

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