October 25, 2005
The National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) have jointly established the United States International Qualifications Appraisal Board (U.S. IQAB) to eliminate impediments to reciprocity by serving as the link between the public accounting profession in the United States and the accounting profession in countries seeking mutual recognition of accounting qualifications.
The U.S. IQAB and CPA Australia have achieved consensus on principles of reciprocity to be recommended to CPA Australia and to the individual U.S. State Boards of Accountancy. The recommendations which follow have been approved by the Boards of Directors of NASBA, the AICPA, and CPA Australia.
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