STANDARDS FOR CPA LEGISLATION.
Abstract The article presents information on the standards for certified public accountant (CPA) legislation. The wide diversity which still exists among state CPA laws and regulations indicates the need for future changes. Many of these changes will probably come about through regulations established by the state boards of accountancy. Others must of necessity be accomplished by action of state legislatures. There is an especial need to solve the problems of interstate practice, restrictive legislation and education for the profession. It is desirable that improvements be made in other sections also in order that legislative and administrative requirements shall be as uniform as possible at a high standard throughout the United States. Efforts to improve CPA legislation have taken three forms: (1) the expression of approval or disapproval of the state laws in connection with admitting certificate holders to membership in national accounting organizations, (2) the adoption of uniform examinations for candidates and (3) the preparation of model legislation.
- DOI
- 10.2308/tar-7037363
- Volume
- 20 (1)
- Pages
- 7-17
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref