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The Washington State Board of Accounts is a consumer protection agency that was originally qualified and continues to oversee the professional performance and ethical conduct of Certified Public accountants (CPAs), CPA-Inactive certificate holders, CPA firms, and owners of non-licensed CPA firms for the provision of services to individuals and business consumers in Washington State.
Unlike most state agencies, the Board of Accounts is not funded by public tax dollars. Administrative fees paid by CPAs, CPA inactive certificate holders, CPA firms, non-licensed CPA firm owners, and CPA examination applicants cover all of the organization’s operating expenses.
To become a CPA in the United States, candidates must take and pass the Uniform CPA Exam, which is developed by the American Institute of Certified Public Accountants (AICPA) and administered by the American National Association.
Accounting Board (NASBA). The CPA Uniform examination consists of the following sections: Auditing and Authentication (AUD), Financial Accounting and Reporting (FAR), Supervision (REG), and Business Environment Concepts (BEC). The CPA name was first established in law in New York State on April 17, 1896.
Many of the tasks that CPAs used to perform at work have now been automated. So as simpler tasks become automated, current and future CPAs need to use technology to complete more complex tasks. Examples of more complex tasks include analyzing and interpreting data using visualization software. Technology is often used in the workplace, so much so that technical proficiency is required when starting a CPA.
What is the use of a Washington CPA certificate in the USA?
With technical proficiency more important than in previous years, accounting organizations have begun to teach technology in accounting courses at colleges and universities. One major change came in 2013, when the Association of Advanced Business Schools (AACSB) mandated that information technology be included in all accredited accounting courses.
The transition to adding information technology is not without its challenges. One specific challenge in adding information technology to the accounting curriculum is balancing student preparation for the CPA exam with preparation to work as a CPA after graduation. Preparing for the CPA exam can be different from preparing to become a CPA after graduation, making it difficult for professors and schools to figure out what to include in their curriculum.