1.4 Licensing and Disciplinary Systems Flashcards
1
Q
State Board of Accountancy
A
CPA licensing
2
Q
AICPA Membership Requirements
A
1) examination
2) 150 semester hours
3) practice-monitoring program
4) continuing professional education (CPE)
3
Q
AICPA Disciplinary Mechanisms
A
a) Professional Ethics Division
b) Joint Trial Board
c) Joint Ethics Enforcement Program (JEEP)
4
Q
Other Disciplinary Bodies
A
a) SEC
b) IRS
c) Public Company Accounting Oversight Board (PCAOB)
