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Abstract
This paper presents the organization, scopes and regulations for CPA profession in the USA. Almost all CPĂ…s in the USA are members of AICPA (American Institute of Certified Public Accountants). They provide services in three areas: accounting, auditing and consulting. The paper also introduces a model describing the CPA profession and its relationships with 10 influential entities in the USA. The model can serve as a good reference for the development of CPA profession in Viet Nam.
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Article Details
Issue: Vol 7 No 3 (2004)
Page No.: 13-21
Published: Mar 31, 2004
Section: Article
DOI: https://doi.org/10.32508/stdj.v7i3.3171
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Copyright: The Authors. This is an open access article distributed under the terms of the Creative Commons Attribution License CC-BY 4.0., which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
How to Cite
Van Hien, T., Porter, M., & Ngoc Thuy, P. (2004). THE CPA PROFESSION - EXPERIENCE FROM THE U.S.A. VNUHCM Journal of Science and Technology Development, 7(3), 13-21. https://doi.org/https://doi.org/10.32508/stdj.v7i3.3171
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