Chapter 2 Organization and Structure of the Auditing Profession(22)

蒙特马利审计2-2

not-for-profit organizations, and the skills needed to apply them

Financial Accounting and Reporting: tests the candidate's knowledge of authoritative

accounting pronouncements for business entities and the skills necessary to apply

them

Some states may require candidates to be tested in other subjects as well, most commonly professional ethics.

All state boards of accountancy use the AICPA Uniform CPA Examination and Advisory Grading Service. Even though the papers are graded by the AICPA, the state boards are responsible for the quality, composition, and grading of the examination and for licensing individuals, and thus may review the Institute's grading. Education and experience

requirements differ from state to state. Although in some states individuals receive a CPA certificate on passing the examination, most states require a period of experience before they issue a license to practice.

Additional information concerning a state's regulations and requirements can be obtained from the following sources:

The appropriate state education department or state board of accountancy National Association of State Boards of Accountancy, 380 Lexington Avenue, New

York, NY 10168-0002

American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New

York, NY 10036-8775

The appropriate state society of certified public accountants

Publications that may have information about the CPA examination and state accountancy laws include:

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