I. Professional conduct standards in general
Evaluating whether a person has the necessary education to qualify to be an accountant;Organizing and administering the accountant examination, Licensing people that pass the exam. Monitoring and disciplining of licensed accountants that do not comply with the rules and standards as set forth by the board.
Organize continuing educational programs for accountants under their jurisdiction.The enforcement capabilities of the AICPA and state boards of accountancy include: The AICPA may revoke or suspend a CPA’s membership but cannot terminate their accounting license If there is a conflict in the between the codes of conduct of the AICPA and a state board of accountancy, the rules of the state boards of accountancy would supersede. This ...
