Regulation of the Accounting Profession

Developing the Profession

The regulatory foundation for CPAs in the United States is over 100 years old, and has served the public interest by producing high quality professionals. The entrance requirements include education, examination and experience. Furthermore, model legislation has been developed to promote consistency among the 55 jurisdictions and ensure that cross-border practice is a seamless process. NASBA recognizes the importance of assisting other countries with the development of their accounting profession and, to help achieve this goal, will provide implementation tools through the website.

Cross-border Enforcement

Enforcement is a critical part of any successful regulatory scheme. As companies, professionals, and currencies move beyond domestic borders, regulatory bodies must develop global enforcement models. Research has been developed to guide the direction of international accounting and auditing regulators. As more evidence becomes available, NASBA will incorporate that into an enforcement web to be utilized by all countries with a comprehensive professional accountant program.

International Forum

We take great pride in providing a platform for the international community to address current and emerging issues impacting accounting regulation. This annual event, held in locations around the world, supports and fosters enhanced knowledge of regulatory activities and promotes the exchange of ideas. To learn more or to attend, visit our Conferences section.

Student Education

An abundant amount of uncertainty revolves around the education of accounting students who may be entering a world in which International Financial Reporting Standards (IFRS) are the Generally Accepted Accounting Principles. As university curriculums are filled with mandated courses, academicians seek to supplement international training through a variety of mechanisms. NASBA’s International Department, in response to this need – and a commitment to protect the public interest – works to advance the awareness about international issues such as IFRS, International Standards for Audit (ISA) and the world economy to students, professors and educators.


Candidates & Professionals
Mutual Recognition Agreements
International Qualification Examination (IQEX)
International Administration of the CPA Exam
NASBA International Evaluation Services