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The Maryland Association of Certified Public Accountants is a statewide professional association that provides leadership, training, advocacy and resources for its nearly 10,000 CPA members, who are employed in private practice, industry, government and education. As CPAs, the MACPA’s members are business and financial professionals who are committed to protecting the public interest. In Maryland, CPAs must pass a rigorous four-part examination, adhere to strict ethical and professional standards and, beyond college, complete 80 hours of continuing education every two years to be certified by the state. The MACPA is governed by a Board of Directors, managed by a full-time staff, guided by a strategic plan and constantly strives to serve the needs of Maryland’s CPAs. == History == The MACPA was founded in 1901, less than a year after Maryland Gov. John Walter Smith signed into law the third bill in the nation that recognized the need for certified public accountants. Recognizing the importance of trustworthy financial information in a market-based economy, the law established requirements and state licensing for accountants who would meet certain educational, examination and experience standards to ensure the reliability of financial information. Only CPAs are allowed to perform audits, which are often used by banks and other third parties for credit and borrowing purposes. Maryland’s first CPA certificate was issued in 1900 to Max Teichmann, co-founder of the MACPA. Teichmann, considered the father of public accounting in Maryland, lobbied for passage of the CPA law and was recognized as a key figure in the CPA movement. He and a handful of other pioneers established the MACPA on February 12, 1901. 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「Maryland Association of CPAs」の詳細全文を読む スポンサード リンク
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