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 ®     International Institute of Certified Professional Accountants ®

Association organised under Swiss law promoting scientific research within 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


The International Certified Professional Accountant®, ICPA® and ICPA PROFESSIONAL® of the International Institute of Certified Professional Accountants® are the global umbrella lifetime designations, unifying today’s rather fragmented public, management and tax accountants, including classifications from related disciplines, signifying competency to employers, the public, and users of professional services.1 IICPA's strength is the rich international diversity of competencies of the Institute's designaiton holders across the many professional practice areas.

See   Brochure February 2018  —  List of ICPA Appointments

Path to the ICPA® International Certified Professional Accountant ®

  • College and university students of participating international schools of business see ICPA Course & Exam website.

  • All qualified professional accountants from the List of Accomplished Professional Accounting Organizations including public accountants, tax accountants, cost and/or management accountants and consultants with an undergraduate accounting or related college/university degree, who have passed a professional examination and are currently or previously practicing under one of the many designations of CA, CPA, CMA, WP, StB, FAIA, IFA, CFA, CFP, CIMA, CPWA and others equally qualified.

  • ICPA Course & Exam   |   ACPA Course & Exam

    Application Forms

  •   Applications are accepted from present or former full members of Accomplished Professional Accounting Organizations using the regular ICPA Application Form (PDF).
  •   Special ACPA Application Form for IRS - Enrolled Agents (PDF) — see E-Brochure January 2019 - PDF.
  •   Special Application Form for CPA Exam Finalists PDF. See article: Scoring the U.S. CPA Examination: Calibrating the Score.
  • For outstanding individuals as a mark of honour without the regular adjuncts, in recognition of professional achievements and standing in the international business community, based on a commanding career in accounting, reporting, auditing and/or financial management of internatonally active systemic entities and/or membership in recognized elite global CFO councils/networks.
  • ICPA Lifetime Appointment — The ICPA® and ICPA PROFESSIONAL® designations are a recognition of professional standing at a point in time, earned through study, academic accomplishment and professional examination. The ICPA-designation is, therefore, a lifetime designation not unlike the academic degrees of BA, MBA or PhD which are also awarded for life without periodic recertification, without annual membership fees, and without reportable CPE requirements, which are entrusted to the designation holder and his/her aspirations for lifelong learning. The one-time appointment fee is $1,450 USD.

    Re: Annual CPE Reporting — ICPAs are freelance scientific researchers2 of the Institute in furtherance of its purpose, mission and vision, and are required and entitled to submit their selected articles for publication by the Institute and/or its associated International Institute of Certified Public Accountants Incorporated, Delaware.

    The need for documenting and reporting Continuing Professional Education (CPE) is a "hot button" topic among professional accountants. The ICPA®, ICPA PROFESSIONAL® does not require CPE reporting. Research shows that mandatory CPE does not improve competence and practice quality: Anthony Richard Vannozzi (2006) Moreover, the Institute acknowledges that chief officers fulfill the requirements by keeping pace and complying with laws and regulations, practices and events, equal to or exceeding CPE course work.

       The entry Certification into the Accounting Profession
    Associate Certified Professional Accountant ® —— See ACPA®

    Things to watch

    Brexit — UK a Vassal State

    Image by director.co.uk - ex TR

    "Senior Tory Jacob Rees-Mogg claims that Britain would be left as a “vassal state”. During the UK government’s proposed transition of “around two years” with the EU, the UK would be subject to new rules by the bloc and European Court of Justice judgments, but would have no say on either." "[I]t would be more 'honest' for Britain simply to extend its EU membership for a further two years after March 2019, when it is due to leave the bloc, so that the UK would retain influence in Brussels. Mr Rees-Mogg’s comments at a meeting of the Commons Brexit select committee are a worrying sign for PM Theresa May, who used a speech in Florence last September to seek to keep the UK in the EU in all but name until 2021 as part of efforts to smooth Brexit negotiations with Brussels."

    More Financial Times 24 January 2018 - subsribe to the Financial Times.

    Algorithm Wars

    "There used to be two market structures for U.S. equity traders to contend with —: the NYSE and NASDAQ. Recent counts put the number at roughly 40. Many are sources of dark liquidity which sounds like red wine but actually refers to market systems that allow (or require) hidden interest." "... the flowering of electronic market access. Programs that started out as simple electronic order pads so brokers wouldn't have to bother with their paper slips for small orders are now complex software entities that game against each other in an ever more complex and fragmented equity market." More: O'Reilly SafariReuters.

    Higher Interest Rates

    Money. US News 27 July 2017

    Higher interest rates. This should be a good year for savers. "To me, the most interesting trend we¹re going to see in the next year is Federal Reserve watching. The Federal Reserve is relevant again for really the first time in 10 years," says Brian Bolton, associate professor of finance at Portland State University in Portland, Oregon. Bolton points out that interest rates will be climbing in 2018, perhaps more significantly than in recent years. "This isn't news to anyone," he says. "The interesting part will be how institutions respond to this," he says. And it seems very likely that many institutions will respond by trying to bring in more customers by touting higher-yielding savings accounts, assuming interest rates do climb throughout 2018.


    Image: bitconnect.co (fair use)

    "PwC along with Deloitte, EY and KPMG, has made its first official investment in the blockchain industry. VeChain, a subsidiary of China’s BitSE, will join PwC’s startup incubation program and receive funding to develop blockchain technology and blockchain-based applications." — Article by Joseph Young, bitconnect.co 22 May 2017

    Blockchain, the rage at US business schools: — In January 2018, Haas School of Business at the University of California at Berkeley will offer its first ever course in blockchain software for handpick 60 students from the departments of business, engineering and law and split them into groups of six to explore possible applications of the technology. — More

    Note 1: In most states and countries, only individuals with a license from the competent jurisdiction, or certificate and license, eg, CPA, CA, WP, are public accountants with unrestricted public accounting practice privileges to perform the attest function for listed companies.

    Note 2: Germany: Freie wissenschaftliche Mitarbeiter within the meaning of §43a subsection 2 no. 2 Wirtschaftsprüferordnung (WPO).
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    Last updated 2021-02-17