The body which represents the interests of accountants in the us is the american institute of certified public accountants. to become a cpa, the applicant must meet the requirements of the state where he wishes to practice, as established by the law of that state and administered by the state boards of accountancy.to qualify for certification, the applicant must :1 study accountancy at a college or university2 pass the cpa examination, which consists of four sections:. business law and professional responsibilities. auditing. accounting and reporting - taxation, managerial, and governmental and not for profit organizations . financial accounting and reporting- business enterprises3 have professional work experience in public accountingmost state require a qualified cpa to carry out regular professional training
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