Association (Verein) under Swiss law promoting the institutional mandate in accordance with common quality standards of a network of independent international professional accounting bodies and their certified accounting members including International Certified Professional Accountants on the worldwide web this


    International Certified Professional Accountant SM

    ICPA® and ICPA PROFESSIONAL® course and examination

    The ICPA® and ICPA PROFESSIONAL® designations are awarded to successful participants at a cumulative passing mark of 300 out of a total maximum of 400 (see below); there is no required minimum per section. The course and the current and updated study material provided are owned by the Institute and licensed to the applicant for study and exam preparation. The Institute's course and examination covers the following areas:

    AUD Auditing & Control — max. score 120
    1.     Planning the engagement
    2.     Internal controls
    3.     Obtain and document information
    4.     Review engagement and evaluate information

    ACC Accounting and Reporting — max. score 120
    1.     Concepts and standards for financial statements
    2.     Typical items in financial statements
    3.     Specific types of transactions and events
    4.     Management accounting

    BUS Business, Economics and Finance — max. score 80
    1.     Business structure
    2.     Economic concepts and banking
    3.     Financial management
    4.     Planning, measurement and analysis

    ELT  Ethics, Business Law & Tax — max. score 80
    1.     Ethics and professional responsibility
    2.     Business law
    3.     International taxation incl. transfer pricing
    4.     Quantitative methods.

Members of certain professional organizations are qualified to apply on the regular application form for the ICPA designation without the Institute's examination: Namely, regular/certified current and/or former full members admitted by examination by listed Accomplished Professional Accounting Organizations.

International Institute of Certified Professional Accountants®, IICPASM ICPA®, ICPA PROFESSIONAL®, International Certified Public AccountantSM, CC Certified Controller® are protected by USPTO, Canadian CIPO and/or WIPO international current and/or pending trademark registrations.

Updated 2017-09-09