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Originally the second of three degrees in sequence – Legum Baccalaureus (LL.B., last conferred by an American law school in 1970); LL.M.; and Legum Doctor (LL.D.) or Doctor of Laws, which has only been conferred in the United States as an honorary degree but is an earned degree in other countries. In American legal academia, the LL.M. was ...
New Jersey State Board of Accountancy: New Mexico: New Mexico Public Accountancy Board: New York: New York State Board for Public Accountancy: North Carolina: North Carolina State Board of CPA Examiners: North Dakota: North Dakota State Board of Accountancy: Northern Mariana Islands: Northern Mariana Islands Board of Accountancy: Ohio ...
At least one state allows board certified attorneys to use an acronym similar to board certified doctors: The Florida Bar allows its certified attorneys to use the acronym B.C.S. to identify themselves as a "Board Certified Specialist" and prohibits attorneys not holding board certification from identifying themselves as "experts" or ...
Since 2002, the state boards of accountancy in Washington and South Dakota have ceased issuing CPA "certificates" and instead issue CPA "licenses". Illinois planned to follow suit in 2012. [20] [needs update] A number of states are two-tiered, but require work experience for the CPA certificate, such as Ohio and Pennsylvania. [21]
In the United States, licenses are typically issued by state agencies, whereas certifications are usually awarded by professional societies or educational institutes. Obtaining a certificate is voluntary in some fields, but in others, certification from a government-accredited agency may be legally required to perform certain jobs or tasks.
Professional bodies represent the interests of their members by lobbying governments, and provide the framework for self-regulation where this is permitted by statute. . Professional bodies are also responsible for administering training and examinations for students and me
A few U.S. states (such as the Alabama State Board of Public Accountancy) require the candidate to be a U.S. citizen or Permanent resident (Green card holder), and at least 19 years of age. [11] As of October 1, 2018, testing sites in select cities of England, Ireland, Scotland, and Germany began offering the CPA Exam to eligible candidates. [12]
When an entity is in good standing with the chartering agency, it may obtain a "certificate of good standing" which indicates this to be the case. [6] In some cases, a bank may require an entity wanting to open an account such as a checking or savings account to show a certificate of good standing from the chartering agency.