1 license individuals to practice as cpas

Effective December 15,Pathway 1 will terminate, and the applicant must have at least semester hours of college education including a baccalaureate or higher degree with an accounting concentration or equivalent, conferred by a Board-accepted college or university, and one 1 year of experience.

The best approach is to use CPAmobility. Substantial Equivalency This concept provides the basis on which a CPA is allowed to practice in another state. The UAA is a model licensing law that seeks to provide a uniform approach for the accountancy profession in the U.

At the first stage, a certificate is issued that does not give full privileges to the CPA. These are valid within the state but may not be recognized in other jurisdictions.

Finally, you need to select the type of service that you will be performing.

new york board of accountancy rules

But this number is expected to go up in the years ahead. Guam Through December 14,the applicable pathways are: At least a college education including a baccalaureate or higher degree with an accounting concentration or equivalent, conferred by a Board-accepted college or university, and two 2 years of experience; OR At least semester hours of college education including a baccalaureate or higher degree with an accounting concentration or equivalent, conferred by a Board-accepted college or university, and one 1 year of experience.

Why is it important for the different state boards of accountancy to adopt a standard approach to mobility? Non-Substantially Equivalent States With the passage of legislation in MayVirgin Islands became the last jurisdiction to move from non-substantially equivalent status and be deemed substantially equivalent to the UAA.

Different rules govern these two types of mobility. Guam, New York, Ohio, and the Virgin Islands follow rules that differ to some extent from the other states.

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