DiscoverCPA - Why Be a CPA

Why Be a CPA?

As a CPA, you can pursue a career in the fast-paced, exciting worlds of professional sports, movies or television, fashion, music, or high tech. Or, discover the rush of crime investigation as an FBI agent. The CPA license allows you to work wherever you want in whatever field that interests you - the sky is the limit.

Whether in public accounting, private practice, consulting, or financial planning, being a CPA enables you to tailor your career to fit your needs while providing unlimited opportunities for career growth and financial success.

Make An Impact

How many businesses can you think of that do not have to pay taxes or keep financial records? If your answer is "none," then you've got the idea. Being a CPA gives you the chance to make an impact on the business practices of individuals and small business owners up to those of Fortune 500 corporations. If you own a business, you either have to be a CPA or hire one. Why not be your own boss? If that doesn't appeal to you, think about the impact you could make on a worldwide corporation or a person who looks to you as a trusted adviser. The CPA license carries enormous weight in business and financial circles. Or what about a struggling non-profit that needs help with strategic planning and budgeting? You could affect change and get it back on track.

Earning Power

CPA license gives you the power to determine your earning potential. On average, starting salaries for college graduates working at a large public accounting firm (such as Deloitte & Touche, Ernst & Young, KPMG, or PricewaterhouseCoopers) range from $35,000 to $48,000 per year. Starting small firm salaries range from $29,500 to $40,750. While in corporate accounting, the starting salary range is $29,750 to $51,000. You can add another 10% to these figures if you are a CPA or have a graduate degree.

Things get even better when you begin to advance your career. A first year partner at a public accounting firm averages $150,000 per year, while a Chief Financial Officer (CFO) can make $81,000 to $356,250, depending on experience and the size of the company.

What Makes a Great CPA?

Few careers require one to be as multifaceted as that of a CPA. Although the idea persists that CPAs excel at "number crunching" — and many do — CPAs bring much more than financial skills to the conference table. It is often those "other" qualities, too, that have traditionally led the public to view CPAs as among the most trusted of business advisers.

Today's CPAs function as business partners, not simply accountants. Sure, they still compile financial statements, perform audits and prepare tax returns, but they also work alongside clients to understand their goals, help solve their problems and steer them toward a successful outcome. This requires the CPA to assume numerous roles.

Sought-After Skills
CPAs must draw on a variety of skills and attributes to meet increasing client demands. Certain competencies repeatedly emerge as the most highly sought after, whether a CPA works in public accounting, government accounting, the nonprofit sector, or business and industry. These in-demand abilities and knowledge areas include:

Technical proficiency.

It is understood that CPAs are well versed in their discipline — after all, the licensing exam requires it. CPAs must exceed the usual education and training standards expected of business professionals. Most states now require 150 hours of college-level education and some career experience before even taking the exam. But the learning does not stop there.
To stay abreast of changing rules and regulations in the business and financial worlds, technical skills must be honed and expanded through required continuing professional education courses. CPAs should also join professional associations to stay current with industry developments.

But more important than simply amassing technical knowledge is knowing what information is needed in a situation, where to find it and how to use it to create value for a client.

General business knowledge.

Successful CPAs are capable of consulting with clients on every aspect of their operations to help them create value. This requires extensive knowledge of business processes, risk management, financing scenarios and tax considerations — to name just a few key areas. CPAs are just as likely to assist with forecasting sales or analyzing product profitability as they are to advise clients on tax issues.

Problem-solving ability.

Financial matters cannot be assessed in a vacuum, since they're inevitably tied to business issues. CPAs who are skilled at seeing patterns in the numbers, tracing them to operational problems and proposing creative solutions are in great demand. For instance, a company experiencing dwindling profit margins may need a CPA to examine how product costs accrue, identify areas where expenses are too high and recommend changes to improve margins. In the past, CPAs might simply have calculated the profit margin; today, they may be tasked with improving it.

Aptitude with technology.

CPAs can create value by combining their knowledge of business and technology to enhance the quality of information clients receive. Rather than simply telling a company that the cost of sales is too high, an effective CPA identifies data that illustrates this fact. To deliver actionable information, CPAs must be reasonably literate in the language and uses of technology. Especially in larger organizations, the CPA may need to interact with information technology staff to secure the necessary data. Thus, the ability to function well in an IT environment can enhance the CPA's success.

Desirable Attributes

In addition to having a broad base of knowledge and skills, CPAs are expected to possess an extraordinary range of personal attributes. Clients may even view these qualities as equal in importance to a CPA's professional credentials. They include:

Interpersonal skills.

Qualities such as the ability to listen well and demonstrate a genuine interest in a client's business cannot be taught — and certainly not everyone possesses these qualities to the same degree. It may be these "soft" skills, however, that distinguish the great CPAs from the merely good ones. Those who can establish an easy rapport with clients and inspire confidence will inevitably be successful.

Integrity.

Many universities and continuing education programs offer courses to help accountants improve their awareness of ethical issues, but it's not enough to simply understand the rules of professional conduct. CPAs are ideally their own best watchdogs, and this requires a reliable internal compass that guides one in doing the right thing at all times. Although integrity isn't easily taught, it's a quality that comes naturally to superior CPAs.

Inquisitiveness.

Effective CPAs possess a willingness to raise questions to ensure the best course of action is taken. They continually challenge their own assumptions and conclusions and those of others. This may mean questioning why a business uses cash versus accrual method of accounting, leases rather than buys equipment or believes its internal controls are adequate.

Ability to see the big picture.

Business people can experience difficulty in identifying all the challenges and problems they may face because they are immersed in the many smaller details that demand their attention. An effective CPA aids the client by assuming a more expansive and objective point of view. CPAs who work with family businesses, for instance, are skilled at diffusing conflicts among family members and helping them stay focused on what is best for the business.

Finally,

great CPAs are not necessarily those who know the most, but those who recognize when they don't know enough about a particular area or issue. In these cases, the CPA will bring in others to supply expertise — and clients will undoubtedly consider this attribute a sure sign of a great accountant.

Discover CPA

So what's it really like being a CPA?
The more you know about what you're getting into, the better you can prepare for what's ahead. For example, you may be wondering how far you can go with an accounting degree. Or the difference between an accountant and a CPA. Get honest, realistic answers to the most commonly asked questions:

What are the ups and downs of being a CPA?
CPAs are trusted by everyone they deal with, from verifying an individual's taxes to certifying the financial statements of a major corporation. The expectations can be demanding, but the gratification great. While it is a rigorous course of study, the professional responsibility and career possibilities are unmatched. Your career choice is a considered decision, so explore it by taking courses in accounting and discussing it with professors and other professionals. Learn more about what the job offers and requires as you explore the Today's CPAs section.
Can someone with average math skills become a CPA?
Absolutely—although math is an important part of the accounting major and the CPA profession, it's definitely not the only part that matters. Articulate thinking, good communication and strong leadership skills are also crucial to all accountants and CPAs. The best way to determine how right accounting is for you is to take classes in the subject, and to discuss this career option with others who know the field. Visit the CPA Skillset section to see what we're talking about.
What kinds of career opportunities do CPAs have?
From the smallest start-ups to the largest government agencies, every business or organization requires the skills of a CPA. The CPA credential is highly regarded. To a potential employer, it means high ethical standards, measurable experience, a superior education and skills out the wazoo. CPAs work mainly in public accounting, business and industry (corporate), government, not-for-profit, and education. Visit our Career Options section to learn more about the opportunities available in each of these areas.

Earn Graduate Credit While Preparing for the CPA Exam

The Best of Both Worlds

Many CPAs advance into corporate management positions. Having both the CPA and an MBA will help you be ready for the new challenges of corporate America.

DeVry University's Keller Graduate School of Management offers a unique opportunity to prepare for the CPA Exam while earning graduate credits for a master's degree to meet state exam eligibility requirements.

* Credit applies toward an MBA with an accounting concentration or toward a master of accounting and financial management (MAFM) degree.
Keller's MAFM program contains curriculum based in the Becker CPA Review methodology, so you receive the same high-quality preparation for the CPA Exam.
By earning a graduate degree at Keller, you will be positioned for an exciting management career in public accounting, industry, education, or government.
The Keller Graduate School of Management serves adult students preparing for professional careers.

You can balance the demands of work and family and still receive a quality education. Take classes on either a full-time or part-time basis; evening or weekend classes are held nationwide. Keller also offers online course options so you can construct a schedule that fits your needs.
*Varies by state. It is the student's responsibility to determine whether the courses apply to the state's mandated requirements to earn a CPA credential.

CPA Exam challenges and solutions

Five basic challenges confront CPA candidates. To achieve success, it is important to address the challenges from the very beginning. This is when the Becker CPA Review can be an invaluable aid in keeping candidates on track to pass.

Challenge 1: Lack of complete preparation

Comprehensive and rigorous preparation is the key to passing all four parts of the CPA Exam. Taking a review course for the CPA Exam will significantly improve your chances of passing. Choose a review course based on:
Comprehensive content
Software that replicates computer-based testing
Support and guidance from experienced professionals
Recent graduates of accounting programs may find that much of the exam content is familiar from their past academic coursework. Familiarity is rarely enough to pass the exam, however. A comprehensive review is necessary to anchor your knowledge in a broad set of topics.
Working professionals will realize that their recall and knowledge of other areas may have eroded. A comprehensive review will be necessary to cover the subject areas to pass the exam, as well as develop required mental endurance and speed.

Solution: A comprehensive review program

Successful CPA candidates must have a thorough academic understanding of exam material, but equally critical is the ability to apply their knowledge instinctively. Courses are both comprehensive and highly focused on what candidates need to know and how to pass.

Challenge 2: Time management

Time management during the CPA Exam is critical and a candidate must be able to respond instinctively.
Candidates must learn to budget the total exam time appropriately amongst the testlets within each part of the exam and should reserve 15 minutes of “oops and breathe” time. Candidates must ensure they stay “on schedule” from testlet to testlet to devote adequate time to each.
Simulations can take from 30 to 50 minutes each to complete. Candidates have less than two minutes to answer each question.

Solution: Practice and planning

Gaining practical experience in managing time is an invaluable advantage on exam day. Becker’s PassMaster Software administers timed drills that assess the strongest and weakest areas. Becker’s Final Exam software includes a countdown clock to assist in practicing time management.
Becker’s expert instructors will show how to structure time for each exam part and provide valuable timesaving tips. Flash Cards are used in conjunction with the textbooks and materials. These are excellent tools to increase speed.

Challenge 3: The unique computer-based exam environment

Some candidates may be accustomed to computer-based exams. The CPA Exam environment contains new and unique tools that candidates will want to be very comfortable with before taking the exams.
CPA candidates must demonstrate the ability to perform beyond basic computer skills. The exam interface is unique and candidates must know the exam tools.
Candidates must also be skilled in using the provided four-function calculator, spreadsheet, and research function. Using research, candidates will access authoritative literature to answer auditing, accounting, and taxation questions; to support judgments; and to create formal audit communications. The AICPA offers a tutorial and sample test on the computer-based exam at www.cpa-exam.org.

Solution: Simulation of exam conditions

CPA Exam is different in that the tools and materials contained within the Becker CPA Review are specially designed to mimic the CPA Exam interface. Becker candidates master:
The subject material
Navigating the computer-based exam environment
Using the computer tools provided in the exam interface
Becker’s proprietary PassMaster™ Software contains over 3,000 multiple-choice questions and over 40 simulations designed to replicate those on the exam.

Challenge 4: Lack of self-discipline

For many candidates, procrastination is the biggest enemy.
Candidates have been known to put off their actual testing date after having begun preparation. This can result in lower scores as well as incremental fees, missing testing windows, or even losing credit for previously passed parts of the exam.
Candidates should maximize chances of success and commit to a date of completion and plan to:
Complete preparation for each exam part
Take the exam parts on schedule
Provide for retaking one or more parts of the exam

Solution: Structured methodology and flexible schedule

An exam strategy is imperative to achieving success. Becker CPA Review has laid out a strategy that can lead to success within eight months. The Becker Plan™ provides students with a head start in staying on track.

Applying and Qualifying for the CPA Exam

About the CPA license

Candidates must pass a rigorous, four-part exam called the “Uniform CPA Examination” that is prepared and administered by the American Institute of Certified Public Accountants (AICPA).
Candidates must also meet educational, work experience, and other requirements specific to the state or jurisdiction in which they intend to be licensed to practice. These requirements are determined by the appropriate State Board of Accountancy. There are 55 separate Boards of Accountancy, and all of these boards are members of the National Association of State Boards of Accountancy (NASBA).

Qualifying to take the Uniform CPA Examination

It’s important to know the prerequisites of the state or jurisdiction in which you will apply for the CPA Exam and to plan to meet their individual requirements.
Currently, most states require the completion of all educational requirements before a candidate is qualified to take the CPA Exam. States generally require a bachelor’s or higher degree. States generally require 150 semester hours in specific subject areas as determined by the applicable State Board of Accountancy. Subject areas may include:

Accounting, including Accounting Principles, Cost Accounting, Federal Taxation, and Auditing
Business Law, including coverage of the Uniform Commercial Code
Finance
Business Statistics
Business and Accounting Electives
Liberal Arts and Sciences
Economic Principles

Applying to take the Uniform CPA Examination
Candidates should apply with the state or jurisdiction in which they intend to practice. The process consists of submitting forms and transcripts, along with fees, to the State Board or its designee

Reciprocity among states
Because they use the Uniform CPA Examination, most states recognize the validity of licenses obtained from other states, and may allow you to claim credit for successful completion of the examination in another state if you submit affidavits proving you meet their criteria. However, this process can be complex and candidates are generally advised to apply to take the exam in the state they will be licensed to practice. Check for the specific rules that apply to you at www.nasba.org.

What to expect after you apply
Approved candidates are sent a Notice to Schedule (NTS) by mail, e-mail, or fax. Candidates must have the NTS to schedule an actual test date at one of the 300 Prometric Test Centers across the United States and the five additional jurisdictions that are approved to administer the CPA Exam.
Generally, candidates must sit for their first exam within six months of receiving the NTS, although this can vary by jurisdiction. Exams must be scheduled at least five days in advance of your choice of date. However, it is best to contact Prometric at least 45 days in advance to get your first choice of date and time. Test Center locations are available at www.prometric.com/cpa.

The CPA Exam

The four parts of the Uniform CPA exam are called:
Financial Accounting and Reporting
Auditing and Attestation
Regulation
Business Environment and Concepts
The American Institute of Certified Public Accountants has made Content Specification Outlines (CSOs) that detail the specific testable content on each of the exam parts available at cpa-exam.org.

Financial Accounting and Reporting (Financial)
Concepts and standards for financial statements
1-Typical items in financial statements
2-Specific types of transactions and events
3-Accounting and reporting for governmental entities
4-Accounting and reporting for nongovernmental and not-for-profit entities
Exam Focus: This section covers skills and knowledge of generally accepted accounting principles for business enterprises, not-for-profit organizations and governmental entities.
Exam Format: 4 hours, 3 Multiple-Choice Question testlets, 2 Simulation testlets

Auditing and Attestation (Auditing)
1-Planning the engagement
2-Internal controls
3-Obtaining and documenting information
4-Reviewing the engagement and evaluating information
5-Preparing communications (reporting)
Exam Focus: This section covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements and the skills needed to apply that knowledge.
Exam Format: 4.5 hours, 3 Multiple-Choice Question testlets, 2 Simulation testlets

Regulation
1-Ethics and professional responsibility
2-Business law
3-Federal tax procedures and accounting issues
4-Federal taxation of property transactions
5-Federal taxation ? individuals
6-Federal taxation ? entities
Exam Focus: This section focuses on skills and knowledge of federal taxation, ethics, professional and legal responsibilities, and business law.
Exam Format: 3 hours, 3 Multiple-Choice Question testlets, 2 Simulation testlets

Business Environment and Concepts (Business)
1-Business structure
2-Economic concepts
3-Financial management
4-Information technology
5-Planning and measurement
Exam Focus: This test section encompasses knowledge of the general business environment and business concepts that candidates need to know for accounting.
Exam Format: 2.5 hours, 3 testlets of multiple-choice questions

What are Simulations?
Simulations are a unique question format that allows the examiners to go in-depth in a particular subject area. They are similar to case studies that will test candidates' knowledge and skills using real-life work situations.
The Financial, Auditing and Regulation exams include simulations. Currently, the Business Exam consists only of three multiple-choice question testlets.
In the three exams that use simulations, 30% of a candidate's score will be related to simulation performance. Approximately one-third of this 30% relates to the candidate's ability to demonstrate effective writing skills.

Increased Demand for CPAs

Competition to hire Certified Public Accountants at all levels is fierce. Employers have raised salaries, added bonuses, and offered other attractive benefits to attract and retain the most qualified candidates. Many organizations also give internal promotions and provide solid career paths for those who exhibit loyalty while excelling in their roles.
In recent years, three factors have combined to drive a higher demand for CPAs:

1. A renewed focus on business ethics

The biggest contributor to increased demand is heightened corporate accountability. Because of catastrophic accounting scandals, the 2002 Sarbanes-Oxley Act, or SOX, mandated very strict governance requirements for corporations. Companies must now critically scrutinize their entire accounting process, and corporate leaders — many of whom are not accounting experts — must personally attest to the integrity of their financial statements.

2. Business in a global economy

The proliferation of multi-national organizations has fueled demand for CPAs — both internationally and domestically. CPAs who can adapt to other cultures and understand global business perspectives and regulations are extremely valuable.

3. New technology

CPAs with solid IT skills are needed to design, integrate, and implement advanced software systems, as well as serve as consultants to link hardware/software solutions with sound business plans.

What CPAs do

CPAs typically begin their careers in public accounting because it provides the fastest and broadest exposure to a variety of businesses.
Many CPAs move into corporate positions as they advance in their careers, or pursue opportunities with governmental and not-for-profit entities. Yet others choose academia.
In addition to the typical accounting functions, there are many specialty disciplines:
Audit and Assurance – Ensuring that financial statements properly reflect the financial performance of the company.
Tax and Financial Planning – Recommending savings, investment, and tax options to eliminate debt, control expenses, minimize tax burdens, and optimize investments.
Internal Auditing – Assessing the effectiveness of an entity’s control structure either as an employee or an outside consultant. These professionals are in high demand as a result of new corporate governance regulations.
IT Services – Designing, integrating, and implementing advanced software systems, acting as a bridge between hardware/software and organizational goals.
Forensic Accounting – Preventing, detecting, and investigating financial frauds such as embezzlement, securities fraud, tax evasion, and money-laundering schemes. Demand for this specialty has grown significantly as a result of recent corporate scandals.
International Accounting – Companies adopting International Financial Reporting Standards (IFRS) need accountants to help reconcile IFRS with U.S. GAAP. Professionals with knowledge of U.S. GAAP who work well in an international environment are increasingly in demand.
Environmental Accounting – Addressing how companies can be both environmentally responsible and profitable. This includes focusing on a variety of projects like environmental compliance audits and managing and preventing claims and disputes.
Consulting Services – Providing a variety of specialty services for companies, including performance management, financial planning, and strategy and operations planning.
Financial Analysis – Evaluating business data, identifying trends, and participating in the long-term strategy of a firm.
General Accounting – Processing journal entries, performing account analysis and reconciliation, and preparing payroll, sales, and use tax, and other local tax filings.
The Academic CPA
Regulatory changes have affected the academic community as much as the business community. Industry demand has business program enrollments increasing at a time when a significant percentage of accounting professors near retirement.
As a result many universities are suffering from a shortage of professors who are CPAs. Furthermore, colleges and universities must now offer new courses in areas such as internal auditing, enterprise risk management, forensic accounting, and ethics. So as in business, the demand for qualified instructors at colleges and universities nationwide has never been greater.

What CPA?

What is the Uniform CPA Examination?

The Uniform CPA Examination is the examination that individuals must pass in order to qualify for licensure as Certified Public Accountants in any of the 55 U.S. jurisdictions (the 50 states, the District of Columbia, Puerto Rico, U.S. Virgin Islands, Guam, and the Commonwealth of Northern Mariana Islands).
The Uniform CPA Examination is one of the "Three Es" - Education, Examination, and Experience - that are required for licensure as a CPA. Consequently, passing the Examination is not, in itself, sufficient to meet requirements for licensure.
Licensure requirements vary by jurisdiction, and are described on the websites of all Boards of Accountancy. Links to Board of Accountancy websites are available at http://www.nasba.org/nasbaweb.nsf/exam

What is the purpose of the Uniform CPA Examination?

According to the CPA Examination Mission Statement, the purpose of the Examination is "To admit individuals into the accounting profession only after they have demonstrated the entry-level knowledge and skills necessary to protect the public interest in a rapidly changing business and financial environment."

Who is responsible for the Uniform CPA Examination?

The Uniform CPA Examination is provided on behalf of the Boards of Accountancy who have the ultimate licensing authority. The Examination is offered jointly by three organizations: NASBA (The National Association of State Boards of Accountancy), the AICPA (American Institute of Certified Public Accountants), and Thomson Prometric. The AICPA is responsible for developing and scoring the Examination, NASBA for the National Candidate Database, and Prometric, a part of The Thomson Corporation, for examination delivery at authorized test centers.

Must the Examination be taken in a computer-based format?

Yes. The Uniform CPA Examination is available only in a computer-based format.

Where is the Uniform CPA Examination administered?

The Examination is offered at authorized test centers located throughout 54 U.S. jurisdictions. (The Examination is not yet offered in the 55th jurisdiction, the Commonwealth of Northern Mariana Islands)

Is the Examination available outside the U.S. and U.S. territories?

No. The Examination is offered only in U.S. jurisdictions.

Is the Examination available in a language other than English?

No. The Examination is offered only in English

When is the Uniform CPA Examination administered?

The Examination is offered 5 (and sometimes 6) days per week during two months of every quarter. (These periods are known as "testing windows.") Testing is available in January & February; April & May; July & August; and October & November. Testing is NOT available in: March, June, September, and December.

What are the component parts of the Uniform CPA Examination?

The Uniform CPA Examination consists of four sections:

Auditing and Attestation (AUD). This section covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements, and the skills needed to apply that knowledge.
Business Environment and Concepts (BEC). This section covers knowledge of general business environment and business concepts that candidates need to know in order to understand the underlying business reasons for and accounting implications of business transactions, and the skills needed to apply that knowledge.
Financial Accounting and Reporting (FAR). This section covers knowledge of generally accepted accounting principles for business enterprises, not-for-profit organizations, and governmental entities, and the skills needed to apply that knowledge.
Regulation (REG). This section covers knowledge of federal taxation, ethics, professional and legal responsibilities, and business law, and the skills needed to apply that knowledge.

Must all four Examination sections be taken at the same time?

No. As a rule, Boards of Accountancy permit eligible candidates to take any sections of the Examination in any testing window and in any order they wish. However, candidates may not take any single section twice in the same testing window. Candidates should check their board's requirements for the exact rules that will apply to them.

Is there a time limit for passing the four Examination sections?

These requirements are determined by Boards of Accountancy. Once candidates pass one Examination section, most boards allow 18 months for passing the remaining three sections. Candidates should refer to the requirements of their boards for the rules that will apply to them.

What types of questions are included on the Examination?

The Examination is composed of testlets (groups of 24 or 30 multiple-choice questions) and simulations (condensed case studies). Three testlets and two simulations are included in each of these sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG). Business Environment and Concepts (BEC) consists of three multiple-choice testlets only.

What does the Examination look like? How does it function?

The sample tests and tutorial available on line provide an introduction to the format, content and functionality of the Examination. Candidates are responsible for reviewing the Uniform CPA Examination tutorial and sample tests. Thorough familiarity with the examination’s functionality, format, and directions is required before candidates report to test centers. Failure to follow the directions provided in the tutorial and sample tests, including the directions on how to respond, may adversely affect candidate scores

What are the requirements to take the Examination?

Examination requirements vary from one jurisdiction to another. To obtain information about the requirements in effect in a particular jurisdiction, visit the Board of Accountancy website of the appropriate state or territory. Links to all Board of Accountancy websites are available at http://www.nasba.org/nasbaweb.nsf/exam

How much does it cost to take the Examination?

Fees also vary from one jurisdiction to another. For information about fees in a specific state or territory, visit the appropriate Board of Accountancy website. Links to all Board of Accountancy websites are available at http://www.nasba.org/nasbaweb.nsf/exam

What is the process to obtain special accommodations at the Examination?

Special accommodations under the Americans With Disabilities Act (ADA) may be requested as part of the application process. Information about the ADA request procedures are included in the application materials of each Board of Accountancy. Links to all accountancy board websites are available at http://www.nasba.org/nasbaweb.nsf/exam

How do candidates begin the application process?

Candidates must first decide on the jurisdiction to which they will apply. If uncertain about the jurisdiction, candidates may find it helpful to review the requirements of several Boards of Accountancy (access to board websites is available at http://www.nasba.org/nasbaweb.nsf/exam). After selecting the jurisdiction, candidates should obtain application materials, and submit completed applications as directed.

Isn't there one central U.S. organization through which candidates may apply?

No. Candidates may take the Examination (and qualify as CPAs) only if they meet the requirements of a Board of Accountancy in one of the 55 jurisdictions.

Is there a special application process for international applicants?

No. The basic application process is the same for all candidates. Like U.S. applicants, international applicants must select the jurisdiction in which they wish to qualify and file an application with the Board of Accountancy in that jurisdiction. Any special instructions for international applicants are specified in board requirements.

CPA Firms

It is no secret that managing today’s CPA firm is complex and demanding. Changes in the economy, the laws, the markets and our profession affect us all. Does your practice need to achieve greater efficiency? Would you like to expand into new service areas? Does your technical expertise need outside support? Can you use help to obtain greater market share? Would you like to upgrade your office technology? Are you having difficulty servicing your clients beyond your market area? CPA Associates International has been helping member firms with important issues like these for over forty years.
Founded in 1957, our well established global group of high-quality, independent CPA and chartered accounting firms is market exclusive with members in major cities throughout the world. Our organized network provides members with the capabilities of the largest accounting firm, yet allows them to maintain their local practice and avoid costly overhead and unnecessary controls.
Our mission is to maintain a body of outstanding firms committed to exchanging ideas, information and expertise with the goal of improving the quality and profitability of their individual practices while enhancing client service. Our key objectives are to:
Assist members in expanding their professional expertise
Enhance members' ability to manage in a changing environment
Help members boost their profitability
Enhance members' ability to market their services
Assist members in meeting regulatory and legal requirements
Facilitate communication and exchange of resources among members
Provide referral opportunities for members
The business of the Association is managed by a Board of Directors. In addition, our four active regions, Asia Pacific, Europe, Middle East and Africa, Latin America and North America, have Regional Boards that organize activities for the benefit of their members. The activities and day-to-day operations of the Association are administered by a full time staff based in New Jersey, just outside of New York City.
Our major activities for servicing all of our members worldwide are:
Regional Networks -- members in Asia Pacific, Europe, Middle East and Africa, Latin America and North America have organized regional networks to assist fellow members that include membership meetings, firm practice surveys, sharing of information and resources, referral and joint engagement work and other services.
Membership Directory -- lists addresses, telephone numbers, E-mail and fax numbers, and partners and shareholders of all member firms who are ready to assist fellow members.
Association Web Site -- designed to promote our international organization and member firms.
Internet Network -- the Association has its own Internet network that offers our members a number of important benefits including instantaneous transmission of messages and documents to fellow members and access to a variety of resources.
Member Newsletter -- published during the year to keep all partners and shareholders up-to-date on Association activities.
Educational Programs -- a number of programs are held each year covering major areas and niche specialties of accounting firm practice.
International Business Consultant -- is available to help our members assist clients in identifying international markets for their products and services.
International Staff Exchange -- professionals from our member firms obtain practice experience in other countries and, at the same time, help fellow members during peak seasons.
Practice Management Information -- issued quarterly and covers all aspects of managing an accounting practice.
Practice Coverage -- experienced and skilled practitioners around the world are available to assist members and their clients.