CPAs who want an individual equivalency evaluation from NASBA
should submit a CredentialNet application, available at the organization's Web site (www.nasba.org).
The six credits in ethics equal NASBA
's proposed requirement for assurance services and taxation credit hours combined.
In recent communications with the CPA Journal editors, both NASBA
and the AICPA cited the widespread use of fingerprinting for other professional licensing exams to improve test integrity and security.
This additional revenue could be used to offset costs incurred by NASBA
, the AICPA, and individual state boards of accountancy, and also to reduce regular exam fees for candidates.
just issued an exposure draft on proposed changes to the Uniform Accountancy Act (UAA).
Nevertheless Rubin, chairman of the NASBA
Examinations Committee, said the response will improve because more students are enrolling in undergraduate and graduate accounting programs and firms' revenue for accounting and auditing work is growing.
Since a CLAMP must have at least two parts to compress an object, you might look upon one part as AICPA, the other part as NASBA
and the object being compressed as the independent, unlicensed accountant.
Propelled by the rapid passage of mobility legislation in many states, NASBA
is developing a national accountancy licensing database.
The individual state boards look to the National Association of State Boards of Accountancy (NASBA
) for direction in this area.
The National Association of State Boards of Accountancy (NASBA
) issued model rules for state societies that, if adopted, will require public accounting firms to submit to their state licensing boards adverse quality control reviews of their operations (www.
Thomashower's letter-to-the-editor in this issue of the National Public Accountant points out that we erred in the January Washington Comment in stating that the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA
) had signed a Memorandum of Understanding on a quality review program.
At its Western Regional meeting in California, it was reported that NASBA
representatives had met with a number of federal agencies to offer them assistance in ensuring that the appropriate state board of accountancy pursue complaints involving the performance of individual CPAs.