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1) Promotes Uniform Certification and licensing standards for CPA’s ch. 1
4 sections:1 Auditing & Attestation, Financial Accounting and Reporting, Regulation (REG), Business Environment and Concepts (BEC)
*All CPA candidates must pass the Uniform CPA Examination to qualify for a CPA certificate and license (i.e., permit to practice) to practice public accounting. While the exam is the same no matter where it's taken, every state/jurisdiction has its own set of education and experience requirements that individuals must meet.
*Most states/jurisdictions require at least a bachelor's degree to be eligible to become a CPA. Learn more about educational requirements.
* As for experience, most states/jurisdictions require at least two years public accounting experience.
*

2) Sets requirements for maintaining member’s professional competence.
Licensed CPAs are subject to regulation by their respective state boards of accountancy and strict professional ethics rules adopted by the boards to protect the public against fraud, incompetence and conflicts of interest.
In addition, members of the American Institute of CPAs have to adhere to the AICPA Code of Professional Conduct, which sets forth certain standards of professional conduct.
The Statement on Responsibilities in Personal Financial Planning Practice establishes guidance for AICPA members who provide personal financial planning services. This guidance applies whether personal financial planning services are provided on a stand-alone basis or as part of another engagement, and whether such services are provided on a comprehensive, segmented or consultation basis. 3)Assists members in the continuing development of professional expertise.
AICPA offers over 3,500 seminars nationwide which are sponsored by State CPA Societies. From government/not-for-profit to controllership, taxation to IFRS, AICPA covers

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