The CPA goes south

Michael writes:

The AICPA, along with the National Association of State Boards of Accountancy and Prometric, recently announced plans to launch the Uniform CPA Examination in Brazil, starting next February. Testing will be open to citizens and long-term residents of Brazil, Argentina, Venezuela, and Colombia. U.S. citizens living abroad are eligible to test at any location.
I am not sure how I feel about the expansion of the AICPA adminstered CPA exam to countries abroad. I am not comfortable with the idea of these individual countries being able to certify accountants with the same credentials as the USA. Although the AICPA is planning on overseeing the testing process themselves, I believe that bringing the test abroad may leave it open to cheating methods that are better policed in the USA. If the AICPA can ensure that the same stringent security measures that are in place in the USA are brought and adhered to in these other countries, then this could turn out to be very beneficial to the US accounting world.

About Mark P. Holtzman

Chair of Accounting Department at Seton Hall University. PhD from The University of Texas at Austin. Worked at Deloitte's New York Office. BSBA from Hofstra University.


  1. I think it is great that they are opening up the administration of these exams to Spanish speaking countries. With the projected increase in the Spanish population within this country I think it could help accounting firms better prepare for possible changes in our environment. I also see the concern for security, but I really feel it could be a great thing for the people of those countries as well.

  2. In my opinion, AICPA, NASBA and Prometric know that their reputation is critical for their existence and success. Therefore, similar to US embassies operating in foreign countries, these organizations will enusure that the natives of these foreign countries stictly confer or adhere to the US level/requirement for the CPA exam policies. Also, I think this move is insightful; like it or not the world in global; to survive organizations, businesses, institutions, etc. will have to think and operate on an international level.

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