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not-for-profit organizations, and the skills needed to apply them
Financial Accounting and Reporting: tests the candidate's knowledge of authoritative
accounting pronouncements for business entities and the skills necessary to apply
them
Some states may require candidates to be tested in other subjects as well, most commonly professional ethics.
All state boards of accountancy use the AICPA Uniform CPA Examination and Advisory Grading Service. Even though the papers are graded by the AICPA, the state boards are responsible for the quality, composition, and grading of the examination and for licensing individuals, and thus may review the Institute's grading. Education and experience
requirements differ from state to state. Although in some states individuals receive a CPA certificate on passing the examination, most states require a period of experience before they issue a license to practice.
Additional information concerning a state's regulations and requirements can be obtained from the following sources:
The appropriate state education department or state board of accountancy National Association of State Boards of Accountancy, 380 Lexington Avenue, New
York, NY 10168-0002
American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New
York, NY 10036-8775
The appropriate state society of certified public accountants
Publications that may have information about the CPA examination and state accountancy laws include:
