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Cpa'S Range

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Issue:

Business

 

Written by:

Virginia B

 

Date added:

May 7, 2015

 

Level:

University

 

Grade:

A

 

No of pages / words:

2 / 281

 

Was viewed:

2402 times

 

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Essay content:

In December 2005 the forth edition was released with more revisions. The fourth, post-Sarbanes-Oxley version of the UAA clarifies the definition of substantial equivalency. The forth edition pretty much says, licensed CPAs may practice across state or jurisdictional lines personally or electronically as long as they are in good standing in their jurisdiction of principal residence and meet the education, examination and experience (known as "the three Es") criteria...
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They notify the new state board of their intent to practice in the jurisdiction and agree to follow its laws and rules and the originating state's licensing qualifications are deemed substantially, equivalent. Under the joint model UAA, a CPA has the privileges of licensees of the new jurisdiction if he or she consents to its board's disciplinary authority, which can be enforced in either the new location or the CPA's home state if he or she violates any laws while performing services...
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