Chapter 2 Organization and Structure of the Auditing Profess(14)

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(d) Other Organizations

Auditors with specialized interests have formed various organizations, usually with more

precisely defined objectives than the broadly based AICPA and IIA. Among those groups are computer, insurance company, government, and bank auditors. Members of the American Accounting Association who are interested in auditing research and teaching have established an Auditing Section of the Association, which publishes Auditing: A Journal of Practice & Theory. Membership in some of these organizations is limited to auditors practicing in a specific field or industry.

2.5 PROFESSIONAL CERTIFICATION AND LICENSING

The main professional designations relating to the practice of auditing are Certified Public Accountant, Certified Internal Auditor, Certified Information Systems Auditor, and Certified Fraud Examiner.

(a) Certified Public Accountant (CPA)

Starting in 1896, the various states have licensed and regulated individuals who have met specified education, experience, and examination requirements and who hold themselves out to the public as CPAs. Accountancy laws governing the licensing of professional accountants and establishing state boards of accountancy to administer and enforce them have been enacted in all 50 states, the District of Columbia, Guam, Puerto Rico, and the U.S. Virgin Islands. Only individuals who pass the CPA examination and meet the education and

experience requirements of their state boards are granted a license to practice by the state and are entitled to use the designation Certified Public Accountant or CPA. The CPA certificate is granted to qualified candidates to ensure the professional competence of those who offer their services to the public as professional accountants.

The semiannual, two-day CPA examination is prepared by the Board of Examiners of the AICPA and is given uniformly throughout the 54 United States licensing jurisdictions in May and November. The examination currently consists of the following four sections:

Business Law and Professional Responsibilities: tests the candidate's knowledge of a

CPA's professional responsibilities and of the legal implications of business

transactions, particularly as they relate to accounting and auditing

Auditing: tests the candidate's knowledge of auditing standards and procedures, and

the skills necessary to apply them in auditing and other attestation engagements

provided by CPAs

Accounting and Reporting-Taxation, Managerial, and Governmental and Not-for-Profit

Organizations: tests the candidate's knowledge of principles and procedures for

federal taxation, managerial accounting, and accounting for governmental and