Accounting Subject Guide

The North Carolina State Board of Certified Public Accountant (CPA) Examiners (the Board) is an independent, self-funded occupational licensing board that grants certificates of qualification as certified public accountants (CPAs) to those individuals who meet the statutory requirements.

NCACPA promotes the competence, integrity, civic responsibility, and success of North Carolina CPAs.

The American Accounting Association is the premier community of accountants in academia.

The AICPA represents the CPA profession nationally regarding standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations.

Financial Accounting Standards Board (FASB) is the independent, private-sector, not-for-profit organization, that establishes financial accounting and reporting standards for public and private companies and not-for-profit organizations that follow Generally Accepted Accounting Principles (GAAP).

NSA provides national leadership and helps its members achieve success in the profession of accountancy and taxation through the advocacy of practice rights and the promotion of high standards in ethics, education, and professional excellence.