'Excelsior': the pursuit of quality in the CPA profession

Much is expected of New York State, given its motto, "Excelsior" -- to strive ever upward. Its history is rich with examples of societal needs that motivated citizens to act. The New York State legislature passed the first state accountancy law, establishing the CPA designation on Apr 17,...

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Veröffentlicht in:The CPA journal (1975) 2009-03, Vol.79 (3), p.6
Hauptverfasser: McCoy, Kevin J, Riley, Thomas E
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container_title The CPA journal (1975)
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creator McCoy, Kevin J
Riley, Thomas E
description Much is expected of New York State, given its motto, "Excelsior" -- to strive ever upward. Its history is rich with examples of societal needs that motivated citizens to act. The New York State legislature passed the first state accountancy law, establishing the CPA designation on Apr 17, 1896. This was followed shortly by the birth of the New York State Society of CPAs in 1897. The new accountancy law is expected to foster a new regulatory standard for experience requirements for CPA licensure that reflects the experience CPAs may gain in any of the diverse areas of practice -- public practice, private industry, government, or academia. In 1998, the Board of Regents adopted a regulation to take effect on Aug 1, 2009, that will require all candidates for CPA licensure to have completed a minimum of 150 semester hours in accounting education and one year of experience, substantially in audit services.
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subjects Accountancy
Accountants
Accounting
Candidates
CPAs
Education
Elections
History
Income taxes
Laws, regulations and rules
Legislation
Legislatures
Licenses
National security
Practice
Professional baseball
Professional development
Reforms
Regulation
Scope of practice
State laws
States
Tax services
Taxation
title 'Excelsior': the pursuit of quality in the CPA profession
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