1. The Independent Audit Function

2. Professional standards

3. Reports on Audited Financial Statements

4. Reports on Comparative Financial Statements

5. Events Occurring after Year-End

6. Reporting on Other Information

 

7. Quality Control Standards

8. Other Engagements, Reports, and Accounting Services

9. Compilation and Review of Financial Statements

10. Reporting on Comparative Financial Statements

11. Review of Interim Financial Information

12. Letters for Underwriters

13. Attest Engagements

 

14. Pre-Engagement Acceptance Activities

15. Fraud and Illegal Acts

 

16. Trancation Cycles

17. Audit Documentation

18. Evidential Matter

19. Evidential Procedures for Selected Accounts

20. Audit Sampling

21. Internal Control Communications

22. Governmental Auditing

23. Communication with Audit Committee

·         License / Certificate awarded after passed all 4 exams and meet work experience requirement

·         1-2 yrs general accounting experience required

·         University or College graduates (minimum 60 semester hours or equivalent to 2 years of studies)

·         Accounting courses required: introductory accounting, intermediate accounting, advanced accounting, cost accounting, auditing and US federal taxation

·         For inquiries, contact cpaes-de@nasba.org

·         Certificate awarded after passed all 4 exams

·         No work experience required

·         150 semester hours or equivalent to 5 years of post-secondary education

·         Accounting courses required: 24 semester hours include at least one course each in financial accounting, auditing, taxation and management accounting

·         Business courses required: 24 semester hours

·         For inquiries, contact help@ilboa.org

 

·         License awarded after passed all 4 exams and meet work experience requirement

·         1- yr general accounting work experience

·         150 semester hours or equivalent to 5 years of post-secondary education

·         Accounting courses required: 24 semester hours

·         Business courses required: 24 semester hours

·         For inquiries, contact ndsba@state.nd.us

 

 

·         License awarded after passed all 4 exams and meet work experience requirement

·         1- yr public accounting work experience, can be replaced with additional 30 semester hours of post-secondary education (total 150 semester hours must include 45 semester hours in accounting and 36 semester hours in business)

·         120 semester hours or equivalent to 4 years of post-secondary education

·         Accounting courses required: 27 semester hours (minimum 3 semester hours in auditing)

·         Business courses required: 21 semester hours

·         For inquiries, contact cpaes-co@nasba.org

 

·         License awarded after passed all 4 exams and meet work experience requirement

·         2- yrs general accounting work experience, 1- yr if have 150 semester hours of post-secondary education

·         120 semester hours or equivalent to 4 years of post-secondary education

·         Accounting courses required: 24 semester hours

·         Business courses required: 24 semester hours

 

·         License awarded after passed all 4 exams and meet work experience requirement

·         1-2 yr public accounting work experience

·         120 semester hours or equivalent to 4 years of post-secondary education

·         Accounting courses required: 12 semester hours

·         Business courses required: 12 semester hours

·         For inquiries, contact cpaes-nh@nasba.org

 

·         License awarded after passed all 4 exams and meet work experience requirement

·         2-yrs public or non-public accounting work experience

·         150 semester hours or equivalent to 5 years of post-secondary education

·         Accounting courses required: 15 semester hours (at least 3 semester hours in Financial Accounting and 3 semester hours in Auditing)

 

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