Author: Dina Barabash, Content Development & Web Specialist
Have you ever found yourself asking this question? Well, it is a good question! Let us begin by understanding why the State Boards of Accountancy were created. According NASBA Vice President, State Board Relations Dan Dustin, CPA, “State Boards of Accountancy were created in state statute to assist state government in the licensing and regulation of the public accounting profession. Professional licensing and regulation are a state-based regulatory system in the United States. Within the United States and its territories, there are 55 licensing jurisdictions that provide regulatory oversight whenever a CPA is practicing within the statutorily defined scope of practice of public accountancy.” So, what do the boards help CPA candidates and CPAs with each day?
The 55 U.S. Boards of Accountancy have several responsibilities and tasks that they oversee on a regular basis. This includes evaluating an applicant’s application to allow them the opportunity to sit for the licensing examination, verifying the successful completion of the Uniform CPA Examination, assessing an applicant’s supervised experience for licensure, registering continuing education providers, working with peer review oversight committees to maintain effective practice monitoring programs, and monitoring current events in the profession to determine whether regulatory amendments are necessary to maintain the relevance of the regulatory environment in contemporary practice.
If that were not enough, the state boards are responsible for hearing disciplinary cases against a state’s licensees for substandard practice, a violation of the state’s code of ethics or for disciplinary sanctions brought in other federal or state jurisdictions. According to Dustin, sanctions can range from cease-and-desist orders to monetary fines and penalties, to the revocation of a license to practice public accounting.
Additionally, the boards work hard to keep CPAs abreast of news, updates and changes within the accounting profession. While visiting your state board’s website, you may find they are publishing a monthly newsletter, answering FAQs, helping organizations understand compliance issues, regulations and mandates, and even active on social media. To familiarize yourself with your State Board of Accountancy, click here.
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