|
gptkbp:instanceOf
|
occupation
|
|
gptkbp:administeredBy
|
gptkb:AICPA
|
|
gptkbp:approvedBy
|
prepare financial statements
provide tax advice
represent clients before the IRS
sign audit reports
|
|
gptkbp:awardedBy
|
state boards of accountancy
|
|
gptkbp:canOwnFirm
|
yes
|
|
gptkbp:canPerformAttestServices
|
yes
|
|
gptkbp:canProvideConsulting
|
yes
|
|
gptkbp:canSignTaxReturns
|
yes
|
|
gptkbp:canSuperviseAudits
|
yes
|
|
gptkbp:canWorkInternationally
|
with additional requirements
|
|
gptkbp:codeOfConduct
|
gptkb:AICPA_Code_of_Professional_Conduct
|
|
gptkbp:continuingEducation
|
required
|
|
gptkbp:disciplinaryAction
|
possible for violations
|
|
gptkbp:examAvailability
|
year-round
|
|
gptkbp:examPassingScore
|
75 (on a 0-99 scale)
|
|
gptkbp:field
|
accounting
|
|
gptkbp:firstIssueDate
|
1896
|
|
gptkbp:governingBody
|
NASBA (National Association of State Boards of Accountancy)
AICPA (American Institute of Certified Public Accountants)
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
CPA (Certified Public Accountant)
|
|
gptkbp:industry
|
gptkb:government
gptkb:nonprofit_organization
education
corporate finance
public accounting
|
|
gptkbp:internationalEquivalents
|
gptkb:CA_(Chartered_Accountant)
ACCA (Association of Chartered Certified Accountants)
|
|
gptkbp:license
|
yes
|
|
gptkbp:licenseTransferability
|
varies by state
|
|
gptkbp:licenseValidity
|
state-specific
|
|
gptkbp:majorCity
|
gptkb:United_States
|
|
gptkbp:professionalEthics
|
required
|
|
gptkbp:publicTrust
|
high
|
|
gptkbp:regulates
|
public accounting practice
|
|
gptkbp:renewalPeriod
|
varies by state
continuing professional education
|
|
gptkbp:requiredEducation
|
bachelor's degree
|
|
gptkbp:requiredEthicsExam
|
yes (in most states)
|
|
gptkbp:requiredExam
|
gptkb:Uniform_CPA_Examination
|
|
gptkbp:requiredExperience
|
professional accounting experience
|
|
gptkbp:section
|
Auditing and Attestation (AUD)
Business Environment and Concepts (BEC)
Financial Accounting and Reporting (FAR)
Regulation (REG)
|
|
gptkbp:standsFor
|
gptkb:Certified_Public_Accountant
|
|
gptkbp:titleProtection
|
yes
|
|
gptkbp:type
|
computer-based
|
|
gptkbp:bfsParent
|
gptkb:Collective_trademark
gptkb:Collective_Mark
|
|
gptkbp:bfsLayer
|
7
|