Cpa Licensing Applicant Handbook

CPA LICENSING APPLICANT HANDBOOK CALIFORNIA BOARD OF ACCOUNTANCY INITIAL LICENSING UNIT 2450 Venture Oaks Way, Suite 300 Sacramento, CA 95833 Telephone: (916) 561-1701 Facsimile: (916) 263-3676 Web: www.cba.ca.gov Revised 12/2020 CONTACT INFORMATION California Board of Accountancy 2450 Venture Oaks Way, Suite 300 Main Telephone: (916) 263-3680 Sacramento, CA 95833 Website: www.cba.ca.gov CBA Outreach Email: [email protected] Certifications Telephone: (916) 561-1701 Enforcement Telephone: (916) 561-1729 (Filing a Complaint, Email: [email protected] Enforcement Actions) Exam Questions Telephone: (916) 561-1703 Email: [email protected] Initial Licensing Telephone: (916) 561-1701 (Individual) Email: [email protected] Initial Licensing Telephone: (916) 561-4301 (Partnerships, Corporations, Email: [email protected] Fictitious Name Permits) License Lookup Telephone: (916) 263-3680 Web site: www.dca.ca.gov/cba/consumers/lookup License Renewal Telephone: (916) 561-1702 (CPA/PA, Partnerships, Corporations, Email: [email protected] Continuing Education) Practice Privilege Telephone: (916) 561-4301 Email: [email protected] CALIFORNIA BOARD OF ACCOUNTANCY TABLE OF CONTENTS I. QUALIFYING AND APPLYING FOR A CPA LICENSE . 1 II. CALIFORNIA BOARD OF ACCOUNTANCY . 3 Mission . 3 Authority . 3 CBA Responsibilities . 3 Initial Licensing Unit . 3 III. UNIFORM CPA EXAMINATION . 4 Out-of-State CPA Exam Scores to California . 4 International Chartered Accountant Licensing Bodies . 4 IV. EDUCATIONAL REQUIREMENTS . 5 Accounting Subjects. 5 Business-Related Subjects . 6 Accounting Study . 6 Ethics Study . 7 Quarter Units . 8 Documenting the Education Requirements . 8 Self-Assessment Resources . 8 Official Transcripts/Foreign Academic Credentials Evaluations . 8 United States Recognized Schools . 9 Foreign Education . 9 V. EXPERIENCE REQUIREMENTS . 10 General Accounting Experience Requirement . 10 Attest Experience Requirement . 11 Signers of the Certificate of Attest Experience Form . 12 Appearance before the CPA Qualifications Committee (QC) . 12 How to Proceed if Your Supervisor Will Not Complete a Certificate of Experience . 13 Experience Calculation . 13 Out-of-State Supervisor License Verifications . 14 Experience More Than Five Years Old . 14 VI. APPLYING FOR A CPA LICENSE . 15 Types of Applications for CPA Licensure . 15 Application for Authorization to Sign Attest Reports . 15 Other Requirements for an Application . 16 United States Social Security Number/Individual Taxpayer Identification Number Requirement . 16 Fingerprinting Requirement . 16 Live Scan Service (California Residents) . 16 Hard Copy Fingerprint Cards (Non-California Residents) . 16 California CPA Education Foundation Ethics Examination (PETH) Requirement . 17 CPA Licensure and Application Fees . 17 Returned Checks . 17 The Status of Your CPA Application . 17 The CBA takes the following steps to keep you informed of the status of your . 17 Military Education and Experience . 18 Expedited Licensure for Military Service . 18 Honorably Discharged Military Members . 18 Spouses and Domestic Partners . 18 Expedited Licensure for Refugees, Asylees, and Special Immigrant Visa Holders . 19 Name and Address Changes . 19 Abandoned Applications . 20 License Approval . 20 Continuing Education (CE) Requirement for New Licensees . 20 Web License Lookup. 21 Lost, Stolen, or Damaged CPA Wall Certificate . 21 Satisfying the Attest Experience after Licensure (Type F Application) . 21 VII. LICENSE RE-ISSUANCE (TYPE D APPLICATION) . 22 How to Proceed if Your License is Canceled. 22 Important Notes Regarding Re-Issuance . 22 VIII. OUT-OF-STATE LICENSEE (TYPE C APPLICANT) . 23 Practice Rights for Applicants Licensed as CPAs in Another State . 23 IX. FORMS . 24 X. FREQUENTLY ASKED QUESTIONS (FAQS) . 24 I. QUALIFYING AND APPLYING FOR A CPA LICENSE 1 2 II. CALIFORNIA BOARD OF ACCOUNTANCY Mission The mission of the California Board of Accountancy (CBA) is to protect consumers by ensuring only qualified licensees practice public accountancy in accordance with established professional standards. Authority The CBA derives its authority from the Business and Professions Code (BPC), Division 3, Chapter 1, Article 1 through Article 10 (Accountancy Act) and the California Code of Regulations, Title 16, Division 1, Article 1 through Article 13 (CBA Regulations). Please visit the CBA website site at www.cba.ca.gov for the most recent version of the Accountancy Act and CBA Regulations. CBA Responsibilities . Sets and examines applicants’ educational and experience requirements for California certified public accountants (CPAs) licensure. Regulates the practice of public accountancy in California and may deny licensure, suspend, revoke, or refuse to renew any license, permit, or certificate for violation of the Accountancy Act, CBA Regulations, or other laws under the CBA’s jurisdiction. Regulates, prescribes, amends, or repeals the rules of professional conduct appropriate to the establishment and maintenance of a high standard of integrity and competency in the profession. The CBA website, www.cba.ca.gov, contains valuable information for licensees, CPA examination candidates, licensure applicants, and consumers regarding CBA meetings, forms, enforcement matters,

CA Capability+ Platform User Guide Version 2.0 Contents Introduction . 3 The CA Capability+ assessment platform . 3 Purpose of this document . 3 The Assessment . 4 Begin the assessment . 4 Complete the assessment . 5 The Results . 6 View report online . 6 Scoring. 7 Interpreting your results . 8 Build a development plan .

Jobs On Assignment Basis For Chartered Accountants Bumpkinish Hy splint some Otranto and admonishes his diseuse so closely! Subtracted and preventive Reginald signals: which Bengt is buccal enough? Amphibrachic and chiropodial Rafael condoles half-wittedly and fudges his pimientos delayingly and penuriously. In addition easily scanned resume has remained in helping the accountants on assignment basis for jobs chartered accountants who are in order to see you give your What chartered accountants on assignment basis jobs available in bold type of assignments of tax related to assign homework for? Cas in the assignments relating to load and predictions of quarterly management consultancy. Why chartered accountant! Our job for. Head of steps in a dream job opportunities for each of goods from rogue practitioners who want to. Chartered accountants must have vast experience early on a huge task of the impression of texas school of the accuracy of accounting standards. The job for jobs matching this one can i was correct or certified financial auditing, company may be possible to assign proper reporting of. What chartered accounting jobs on multiple assignments to win the basis or contact me? Work from Home Chartered Accountant CA Project Report. Oversee your job for jobs available are heavily utilising xero payroll. Exercise of large clients in turning around the required to validate its concerned spheres of this website uses an emerging markets throughout human and chartered accountants on for jobs and. To liaise with flexible education and financial reporting matters in what it to day to uksc have a significant tailoring of an. We can also helped me on.

Code of Ethics And Disciplinary Mechanism of ICAI by CA. Mangesh Kinare. WIRC of ICAI 20th December 2019 Code of Ethics ➢ ICAI being member of International Federation of Accountants (IFAC) has considered the Ethics standards issued by International Ethics Standards Board for Accountants(IESBA) while framing Code of Ethics for CAs. ➢ The existing (2009) edition of ICAI Code of Ethics is based on 2005 edition of IESBA Code of Ethics. ➢ ICAI Code of Ethics has been revised in January, 2019 based on 2018 edition of IESBA Code of Ethics. It is applicable from 1st April, 2020. Existing Code of Ethics contains Two Parts Part-A - [Based on IFAC/IESBA Code of Ethics, 2005 edition] Chapter 1 – General application of the Code Chapter 2 - Professional Accountants in public practice Chapter 3 – Professional Accountants in service Part –B - [Based on domestic Indian provisions ] Chapter 4 – Accounting and Auditing standards Chapter 5 – The Chartered Accountants Act, 1949 Chapter 6 – Council Guidelines Chapter 7 – Self Regulatory Measures Recommended by the Council Appendices A – F General Application of Code – Fundamental Principles A professional accountant is required to comply with the following fundamental principles: (a) Integrity – Being straightforward and honest in all professional relationships. (b) Objectivity – Not allow bias, conflict of interest or undue influence of others to override professional judgments. (c) Professional Competence and Due Care – Maintain professional knowledge and skill at the level required to ensure that a client or employer receives competent professional service based on current developments in practice, legislation and techniques (d) Confidentiality – The confidentiality of information acquired - should not disclose any such information to third parties without proper and specific authority unless there is a legal or professional right or duty to disclose.

Chartered Status The chartered title can be held by those eligible people in the Member and Fellowship categories of Institute membership. The title Chartered Physicist is exclusive to the Institute of Physics. Chartered Engineer is maintained by the Engineering Council UK and Chartered Scientist by the Science Council. Chartered status stands for the highest standards of professionalism, up-to-date expertise, quality and safety, and for capacity to undertake independent practice and exercise leadership. As well as competence, the title denotes commitment to keep pace with advancing knowledge and with the increasing expectations and requirements for which any profession must take responsibility. Chartered status is the aspiration of members engaged at the leading edge of all fields of physics and its applications. Why Become Chartered? Physics is an integral part of our culture, providing the foundations for many scientific disciplines including chemistry, biology, the geo-sciences and engineering. The increase in wealth, economic globalisation, living standards and the quality of life in the 20th century was largely based on technological progress which in turn relied heavily on innovative research in physics. These trends are anticipated to continue and, indeed, strengthen in the 21st Century. As part of this the Institute has strengthened the standard for Chartered Physicist and made it a valuable tool for all employers (whether major multinationals on a recruitment cycle, SMEs or start- ups.). Chartered Physicists agree to be bound by a Code of Conduct that reflects best practice. The Code requires our members not only to show a high level of professionalism, but also to continually advance their competence through continuing professional development.

Structure and organisation of the profession - key features - 2020 update Ireland . Capital: Dublin . Population: approx. 4,900,000 . Language: Irish, English . Part of the EU since: 1973 Member bodies: . Chartered Accountants Ireland (CAI) http://www.charteredaccountants.ie/ . Institute of Certified Public Accountants in Ireland (CPA) http://www.cpaireland.ie/ Professional Bodies CAI CPA Membership Mandatory Mandatory No. of members 28,557 4,519 Institute staff 170 31 Date of 1888 1926 establishment Local branches 2 2 Subject to Yes Yes public oversight Public oversight Irish Auditing and Accounting Supervisory Irish Auditing and Accounting Supervisory authority Authority (IAASA) Authority (IAASA) Involvement in CAI CPA Qualification and Market Access Initial education Yes Yes Examination Yes Yes Approval and Yes Yes registration Continued Yes Yes Professional Development Page 1 / 3 Structure and organisation of the profession - key features - 2020 update Activities CAI CPA Standard setting No (IAASA) No (IAASA) Quality assurance Yes, for member in public practice and Yes, for member in public practice and members registered for audit (PIES IAASA) members registered for audit (PIES IAASA) Disciplinary Yes, as above Yes, as above measures Profession Professions Chartered Accountant Certified Public Accountant Professional body CAI CPA Protected title Yes Yes Reserved activities1 Statutory Audit Statutory Audit Included Investment Business (authorised in law), Investment Business (authorised in law), authorisations taxation services, insolvency

Policy Priorities For small business success Effective and sustainable policies are required to restore public trust, lift business and consumer confidence and help drive Australia’s prosperity now and into the future. Good public policy plays an important role in contributing to Restoring trust in financial advice a nation’s prosperity. Small businesses and consumers deserve quality, ethical and professional financial advice from trusted advisers. One of the best opportunities to achieve sustainable economic growth is through policies that support the capability and Chartered Accountants has long advocated for raising the productivity of Australia’s 2.1 million small businesses. standard of ethics and professionalism in the financial advice industry to better serve and protect consumers. This is vital Small-medium enterprises are increasingly interested in to restore public trust and confidence. taking their businesses digital and will look to trusted finance experts to assist them. Chartered Accountants will continue to advocate strongly with the Financial Adviser Standards and Ethics Authority It is well established that small businesses trust their (FASEA) for approval of the CA program as a professional professional accountant as their preferred source of advice. designation so that our members need only complete one Most accountants are also small businesses themselves. bridging subject (not four subjects) and will be encouraged to remain in the financial advice industry. Small and medium-sized practices provide a range of quality, professional services to their small business, entrepreneur Reducing complexity and regulation and investor clients, many forming long-term relationships Complexity and regulatory burden is increasing for small based on trust.

Audit & Assurance (2) 2021 (AAA221) Module outline Last updated: 18 March 2021 charteredaccountantsanz.com [This page has deliberately been left blank] Copyright © Chartered Accountants Australia and New Zealand 2021. All rights reserved. This publication is copyright. Apart from any use as permitted under the Copyright Act 1968 (Australia) and Copyright Act 1994 (New Zealand), as applicable, it may not be copied, adapted, amended, published, communicated or otherwise made available to third parties, in whole or in part, in any form or by any means, without the prior written consent of Chartered Accountants Australia and New Zealand. Page ii Chartered Accountants Program Audit & Assurance Audit & Assurance (AAA) Overview The Audit and Assurance (AAA) module examines and applies the relevant Auditing, Assurance and Ethics Standards to various scenarios. It is practical in nature with candidates required to apply the Standards to different scenarios, including a comprehensive case study which integrates Units 1 through 10 and a case study which integrates Units 1, 11 and 12. The AAA module is one of the five (5) compulsory modules in the Chartered Accountants Program. How is the AAA module taught? The AAA module is 12 weeks in duration plus a one-week study break. It offers flexible learning options with the delivery of materials online through myLearning, which is accessible after candidates enrol in the module. Assumed knowledge It is essential for candidates to have a basic understanding of accounting systems and the recording of transactions in order to understand the audit of general purpose financial statements. Without this knowledge, it would be very difficult for candidates to understand the fundamental auditing concepts.

Certificate of Attest Experience – Public Accounting Form 11A-6A (Revised 11/17) Purpose: To provide evidence of an applicant’s public accounting attest experience. Applicability: Type A, B, C, and E applicants and F licensees (see reverse.) Who Completes: The CPA holding a valid license to practice public accounting and authorized to sign reports on attest engagements who supervises the applicant’s performance of attest services provided. A second licensee with a higher level of responsibility in the firm must also verify the applicant’s experience. If the licensee who supervises the applicant is a sole proprietor, partner, or shareholder, no second signature is required. Required Action: Complete and verify your supervision of the applicant’s experience. When: Upon the applicant’s request. Failure to submit the Certificate of Attest Experience (Public Accounting) is viewed by the Board as an attempt to impede the applicant’s certification and may result in disciplinary action. Submit To: California Board of Accountancy 2450 Venture Oaks Way, Suite 300 Sacramento, California 95833 Authority: Business and Professions Code Sections 5092, 5093, 5095, and Sections 12 and 12.5 of Title 16 of the California Code of Regulations. TYPES OF LICENSURE APPLICANTS Type A An applicant who passed the Uniform CPA Exam in California, has not been issued a valid license to practice public accounting in any state and is applying for licensure as a CPA in California for the first time. Type B An applicant who passed the Uniform CPA Exam in a state other than California and has not been issued a valid license to practice public accounting in any state and is applying for licensure as a CPA in California for the first time.

www.pwc.com/mt Becoming a Chartered Accountant with PwC Shape your future Why would you want to be a chartered accountant? Are you looking for variety, opportunity, a highly rewarding career in business and finance? Do you aspire at getting the best preparation to become a successful business leader? Choose becoming an ACA qualified chartered accountant! Chartered accountancy is one of the most diverse, exciting and secure careers, offering a wide range of career opportunities across all business sectors. Regardless of one’s professional background or discipline, being ‘chartered’ means you are recognised as being the top of your chosen profession. It shows you have industry specific skills and experience, not just academic and theoretical knowledge. Being a chartered accountant is so much more than just ‘balancing the books’. As a chartered accountant you will be respected for your understanding of complex financial information and trusted for your strategic business advice. ACA entry requirements What is ACA? There are several ways to qualify as an ICAEW Chartered The ACA qualification is a professional qualification Accountant. which gives you the opportunity to learn while in full time employment. It is a challenging qualification which will ‘A’ Level Route start you on a successful and exciting career path. √ 3 ‘O’ Levels/GCSEs in any subject at grades A-C √ 2 ‘A’ Levels in any subject As a graduate, it takes around three years to complete combining business and professional experience, study AAT - ACA Fast Track Route and exams. Studying for the ACA qualification will be √ completion of the advanced certificate will meet a required part of your job - you will therefore earn a the minimum entry requirements or salary at the same time as gaining your professional √ obtaining the AAT diploma qualification.

Open Journal of Accounting, 2020, 9, 15-29 https://www.scirp.org/journal/ojacct ISSN Online: 2169-3412 ISSN Print: 2169-3404 The Effect of the Chartered Accountant’s Work on the Sustainability of the Lebanese Companies Riad Makdissi1, Anita Nehme2, Mira Khawaja1 1Faculty of Economics and Business Administration, Lebanese University, Tripoli, Lebanon 2Business Management and Administration Department, University of Balamand, Koura, Lebanon How to cite this paper: Makdissi, R., Abstract Nehme, A., & Khawaja, M. (2020). The Effect of the Chartered Accountant’s Work This article has been written with the aim of seeing the impact of the char- on the Sustainability of the Lebanese Com- tered accountant on the sustainability of Lebanese companies. In order to re- panies. Open Journal of Accounting, 9, spond to this problem, we have presented a general vision of chartered ac- 15-29. countants and the importance of their intervention in a company. Then we https://doi.org/10.4236/ojacct.2020.92002 conducted interviews with fifty chartered accountants with large experience Received: February 8, 2020 in different regions of the Lebanese territory in order to highlight the differ- Accepted: March 17, 2020 ent missions they carried out in the Lebanese companies, their role in busi- Published: March 20, 2020 ness continuity and development, how they faced their companies’ chal- Copyright © 2020 by author(s) and lenges, what added values they offered to them, which then led us to sum- Scientific Research Publishing Inc. marize the tasks chartered accountants saw necessary for the continuity of the This work is licensed under the Creative companies.

The How becoming registered as a Chartered Engineer (CEng) could advance your career eBook n The benefits of CEng n Find out how to become professionally registered and the requirements for becoming a CEng n Student? Discover what you can do now to help your future career n Chartered Engineers share their experiences and explain how professional registration has helped their careers n FAQs and useful links CEng eBook page 2 www.engc.org.uk Contents The benefits of CEng 03 Serious about your career in engineering? Gain professional recognition 04 Eligibility 05 How to become professionally registered 06 UK-SPEC competence and commitment requirements for CEng registration 07 Student? 08 CEng case studies 09 FAQs 13 Useful weblinks 14 CEng eBook page 3 www.engc.org.uk Becoming a Chartered Engineer (CEng) could advance your career Professional registration as a CEng not only recognises your proven commitment, skills and experience as an engineer, but also identifies to employers that you have the competence, expertise and work ethic that they value. You will: n Gain a professional title that carries considerable prestige n Enhance your employability n Stand out from the crowd as a significant player in the world of engineering and technology n Enjoy greater influence within the profession n Earn recognition from your peers n Hold an internationally recognised qualification ‘‘It is critical that my technical “CEng was an important achievement ability is supported with the correct for me especially as having a medical qualifications, and in

The British Computer Society Annual Report and Consolidated Financial Statements Year Ended 31 August 2020

The British Computer Society Annual Report and Consolidated Financial Statements Year ended 31 August 2020 Registered charity number 292786 BCS, The Chartered Institute for IT is the business name of The British Computer Society BCS, The Chartered Institute for IT Index Page OFFICERS, DISTINGUISHED FELLOWS AND EXECUTIVE TEAM. 1 PRESIDENT'S MESSAGE . 2 GROUP CHIEF EXECUTIVE'S REPORT . 3 TRUSTEES REPORT . 5 1. THE INSTITUTE’S OBJECTIVES 5 2. THE FUTURE OF THE INSTITUTE – Making IT Good for Society 5 3. ACTIVITY REPORTS 6 4. FINANCIAL REVIEW (including policy statements) 11 5. STRUCTURE, GOVERNANCE AND MANAGEMENT 15 STATEMENT OF TRUSTEES' RESPONSIBILITIES . 18 INDEPENDENT AUDITOR’S REPORT . 19 CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES . 21 BALANCE SHEETS . 22 CONSOLIDATED CASH FLOW STATEMENT . 23 INSTITUTE STATEMENT OF CHANGES IN RESERVES……………………………………24 NOTES…………………………………………………..……………………………….………….25