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The model provides a uniform approach to regulation of the accounting profession. [31] Uniform adoption of the UAA's substantial equivalency provision creates a system similar to the nation's driver's license program by providing CPAs with mobility while retaining and strengthening state boards' ability to protect the public interest.
Other than three firms grandfathered in before the licensing requirements, CPA firms would need to obtain a temporary license for each engagement because even one partner in another state who did not have a Florida CPA license could prevent a Firm from being licensed in Florida. Two cases heard by the Florida Supreme Court, Mercer v.
must hold a current, unrestricted practical/vocational nurse license in the United States or its territories and must have hospice and palliative licensed practical/vocational nursing practice of 500 hours in the most recent 12 months or 1000 hours in the most recent 24 months prior to applying for the examination. [58]
The Department of Business and Professional Regulation (DBPR) is the agency charged with licensing and regulating more than 1.6 million businesses and professionals in the State of Florida, such as alcohol, beverage & tobacco, barbers/cosmetologists, condominiums, spas, hotels and restaurants, real estate agents and appraisers, and veterinarians, among many other industries.
Accounting Standards Committee of Germany (ASCG, in German: DRSC) [4] India. National Advisory Committee on Accounting Standards with the aide and advice of Institute of Chartered Accountants of India and Institute of Cost Accountants of India; Iran. Accounting Standards Board [5] Malaysia. Malaysian Accounting Standards Board [6] Malta
In 1994, the exam was restructured into a four-section, two-day exam. The subject matter was reorganized, primarily between Accounting Theory and Accounting Practice (Parts I and II). In addition, innovative machine-scorable test questions were incorporated to better assess the skills needed by CPAs to protect the public.