April 16, 2009
The National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) have jointly established the United States Internal Qualifications Appraisal Board (U.S. IQAB) to eliminate impediments to reciprocity by serving as the link between the accounting profession in the United States and the accounting profession in countries seeking mutual recognition of accounting qualifications.
The U.S. IQAB and the Institute of Chartered Accountants in Australia (ICAA) have achieved consensus on principles of reciprocity to be recommended to the ICAA and to the individual U.S. State Boards of Accountancy. The recommendations which follow have been approved by the Board of Directors of NASBA, the AICPA, and the ICAA.
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