Chapter 2 Organization and Structure of the Auditing Profession(23)

Information for Uniform CPA Examination Candidates, published by the American

Institute of Certified Public Accountants

Digest of State Accountancy Laws and State Board Regulations, which includes a

listing of the state boards of accountancy, published by the National Association of

State Boards of Accountancy and the AICPA

(b) Certified Fraud Examiner (CFE)

The Association of Certified Fraud Examiners, established in 1988, prepares and administers the Uniform CFE Examination, which tests candidates' knowledge of financial transactions, conducting investigations, legal aspects of fraud, and criminology and ethics. The CFE

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