January 16, 2006

The National Association of State Boards of Accountancy (NASBA) is comprised of the boards of accountancy in the 50 states and the District of Columbia, Guam, Puerto Rico, the Virgin Islands and the Commonwealth of Northern Mariana Islands. As with other professions, public accounting is built upon a statutory foundation providing for the examination and licensing of members of the profession, and for the regulation of their professional conduct. All CPAs are examined, licensed,and regulated under state accountancy laws and regulations, and every American jurisdiction includes such laws and regulations. While these laws and regulations are state based, consistency across the various jurisdictions is enhanced through the Uniform Accountancy Act (UAA), first introduced by NASBA and the AICPA in 1984.

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