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International Qualification Examination : ウィキペディア英語版 | International Qualification Examination The International Qualification Examination (IQEX) is an examination sat by certain non-U.S. qualified accountants seeking the Certified Public Accountant designation in the United States. The examination is set by the American Institute of Certified Public Accountants (AICPA) and administered by the National Association of State Boards of Accountancy (NASBA). ==Eligibility== In principle the following members of the following overseas bodies are eligible (): * Institute of Chartered Accountants in Australia * Canadian Institute of Chartered Accountants * Chartered Accountants Ireland * Instituto Mexican de Contadores Publicos * New Zealand Institute of Chartered Accountants * Hong Kong Institute of Certified Public Accountants Note: The Mutual Recognition Agreement between the U.S. International Qualifications Appraisal Board and CPA Australia (Australian Certified ''Practicing'' Accountants) has expired and is not being considered for renewal. Members of CPA Australia interested in becoming licensed as a CPA in the U.S. must complete the Uniform CPA Examination. Those who have acquired their overseas membership through mutual recognition or reciprocity are not eligible. For example, an Australian or Irish Chartered Accountant who originally qualified as a Scottish Chartered Accountant would not be eligible. Those from recognized overseas bodies who are not eligible to sit for IQEX may apply to a U.S. State Board of Accountancy to sit for the Uniform CPA Exam under normal rules. The ''Colorado State Board of Accountancy'', ''Delaware State Board of Accountancy'' and ''Illinois State Board of Accountancy'' are popular choices for overseas qualified accountants. Details on IQEX eligibility, IQEX training programs and CPA licensure are available at ()
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「International Qualification Examination」の詳細全文を読む
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