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Becker also provides continuing professional education (CPE) for CPA’s, CMAs, unlicensed tax preparers, independent practitioners and more, delivered in both live webcasts and on-demand, pre-recorded formats. [6]
AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...
The Content Specification Outlines (CSOs) are replaced by Blueprints which will be released by AICPA each year. An additional change to the exam is an optional 15-minute break that will not count towards the 4-hour exam period. On April 1, 2018, the AICPA rolled out new CPA Exam software that offers a more intuitive functionality.
Between 1976 and 2005, 77% of CPAs were either middle or upper class and nearly half of all CPA candidates belonged to an upper middle class socioeconomic background. Although AICPA membership is predominated by individuals from wealthier socioeconomic backgrounds, 20% of AICPA members were lower class between 1976 and 2005.
In 1965, Arthur Sargent, former CalCPA executive director, suggested the formation of a foundation under which the professional development program could flourish. In addition to ensuring that all the funds raised from educational programs would be reinvested into additional educational programs, a foundation could pursue research into accounting and tax matters, and study the accounting ...
The ASC is published by the Financial Accounting Standards Board, and access to the ASC is free through the Basic View on the FASB web site. The ASC became effective on July 1, 2009, and has since been the authoritative source for all U.S. GAAP, Generally Accepted Accounting Principles (USA) .