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THE PUBLIC ACCOUNTING PROFESSION. A. WHAT IS A PROFESSION?. SPECIALIZED SKILL OR BODY OF KNOWLEDGE PUBLIC GOOD ENTRANCE REQUIREMENTS CONFIDENTIALITY SELF-REGULATION. B. THE STATE BOARDS OF ACCOUNTANCY. NO NATIONAL REGULATION REGULATION BY STATE NASBA-AICPA EFFORT.

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a what is a profession
A. WHAT IS A PROFESSION?
  • SPECIALIZED SKILL
  • OR BODY OF KNOWLEDGE
  • PUBLIC GOOD
  • ENTRANCE REQUIREMENTS
  • CONFIDENTIALITY
  • SELF-REGULATION
b the state boards of accountancy
B. THE STATE BOARDS OF ACCOUNTANCY
  • NO NATIONAL REGULATION
  • REGULATION BY STATE
  • NASBA-AICPA EFFORT
c the virginia board of accountancy
C. THE VIRGINIA BOARD OF ACCOUNTANCY
  • PART OF DEPARTMENT OF COMMERCE
  • ALONG WITH BARBERS AND HAIRDRESSERS
c the virginia state board of accountancy
C. THE VIRGINIA STATE BOARD OF ACCOUNTANCY
  • 3600 WEST BROAD STREET
  • RICHMOND, VIRGINIA 23230-4917
  • Phone 804-367-8590 FAX 804-367-2474
  • Web site http//www.state.va.us/dpor/boards.htm#Accountancy
c virginia state board of accountancy
C. VIRGINIA STATE BOARD OF ACCOUNTANCY
  • ESTABLISHES ENTRANCE REQUIREMENTS
  • ESTABLISHES RULES
  • ENFORCES RULES
entrance requirements
ENTRANCE REQUIREMENTS
  • EDUCATION
  • CPA EXAM
  • EXPERIENCE
  • ETHICS EXAM
the cpa exam
THE CPA EXAM
  • FOUR PARTS
  • ACCOUNTING
  • TAXATION AND REPORTING
  • AUDITING
  • BUSINESS LAW AND PROFESSIONAL ETHICS
the cpa exam9
THE CPA EXAM
  • PASSING - 75%
  • TAKE ALL FOUR PARTS
  • PASS TWO AND 50% IN OTHER PARTS
enforces rules
ENFORCES RULES
  • COMPLAINT
  • PRELIMINARY HEARING
  • HEARING
  • VERDICT
  • PUNISHMENTS
e the aicpa
E. THE AICPA
  • REPRESENTS PROFESSION - NATIONALLY
  • STANDARDS
  • EDUCATION
  • NETWORKING
the aicpa
THE AICPA

P.O. Box 2206

Jersey City, New Jersey 07303-2206

Phone 1-800-862-4272

Web site http://www.aicpa.org

f virginia society of certified public accountants
F. VIRGINIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
  • REPRESENTS PROFESSION - STATE
  • STANDARDS
  • EDUCATION
  • NETWORKING
vscpa
VSCPA

P.O. Box 4620

Glen Allen, Virginia 23058-4620

Phone 1-800-733-8272

FAX 804-272-1741

Web site www.vscpa.com

g public accounting firms
G. PUBLIC ACCOUNTING FIRMS
  • LARGE - INTERNATIONAL
  • LARGE - NATIONAL
  • REGIONAL
  • LOCAL
cpa firms form of business
CPA FIRMS - FORM OF BUSINESS
  • PARTNERSHIPS
  • PROFESSIONAL CORPORATIONS
  • LLP’S
h a public accounting firm
H. A PUBLIC ACCOUNTING FIRM
  • PARTNERS
  • MANAGERS
  • IN-CHARGES
  • STAFF
other issues
OTHER ISSUES
  • DIVERSITY
  • TURNOVER
  • PRESSURE