The Uniform CPA Examination

Specific requirements for becoming a CPA, and the rights and obligations of a licensed CPA, are set forth in the laws and regulations of 54 United States jurisdictions.

The laws of each jurisdiction establish a board of accountancy that is responsible for safeguarding the public interest by ensuring the competence and integrity of those who hold a CPA certificate or license. The board evaluates the qualifications of candidates, administers examinations, issues certificates and licenses to practice, promulgates rules of professional conduct, investigates complaints, holds hearings and takes disciplinary action.