The United States’s Certified Public Accountant (CPA) Credential
La Revue Française de Comptabilité (RFC) is an internationally recognized, technical-refereed publication of the French national accounting organization Conseil Supérieur de l‘Ordre des Experts-comptables. It is a monthly published for accounting practitioners, educators and students and other financial professionals. The RFC covers a broad range of topics including management, accounting, taxation, business law, labor law. Technology.
In the July/August 2013 issue of the RFC, Mathieu Aimlon discussed the U.S. CPA credential. This is an exciting piece because the United States is a major economy and many people around the globe hold this designation. The following is a published excerpt of Mathieu’s article.
The huge number of American CPAs (650,000 worldwide) is due to various factors. The credential is obtained after an examination which is uniform for the 50 states and other jurisdictions that make up the United States. This credential allows any CPA to retain the designation whatever profession, trade or employment he (she) may be engaged in. Facilitations exist for applicants having obtained a foreign qualification, depending on whether a mutual recognition agreement was signed. Access for students with no previous qualification requires the three E’s (Education, Exam, Experience). The reader may find it interesting to compare those to the European and French curricula.
