Transcription of Statement on Standards for Continuing Professional ...
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Statement on Standards for Continuing Professional ...
Statement on Standards for Continuing Professional education (CPE) programs 1 The following Standards are issued jointly by the AICPA and NASBA. Section 100 Preamble 01. The right to use the title "Certified Public Accountant" (CPA) is regulated in the public interest and imposes a duty to maintain public confidence and current knowledge, skills, and abilities in all areas in which they provide services. CPAs must accept and fulfill their ethical responsibilities to the public and the profession regardless of their fields of 02. The profession of accountancy is characterized by an explosion of relevant knowledge, ongoing changes and expansion, and increasing complexity. Advancing technology, globalization of commerce, increasing specialization, proliferating regulations, and the complex nature of business transactions have created a dynamic environment that requires CPAs to continuously maintain and enhance their knowledge, skills, and abilities.
Statement on Standards for Continuing Professional Education (CPE ) Programs 3 the university or college. • For published articles, books, or CPE programs, (1) a …
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