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Institut internationale des comptables professionnelles certifiés   |   Internationales Institut der vereidigten professionellen Bücherexperten          — Link to IICPA Incorporated
Association under Swiss law promoting the interests of International Certified Professional Accountants on the worldwide web this


The International Certified Professional AccountantSM, ICPA and ICPA PROFESSIONAL®, of the International Institute of Certified Professional Accountants ® is the global umbrella lifetime designation, 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 March 2017  —  List of ICPA Appointments  —  We are associated with the The Interational Institute of CPAs founded 2003, incorporated in the State of Delaware 2008.

J-Class Endeavor - Yachting World — Large

        Path to the ICPASM and ICPA PROFESSIONAL®   International Certified Professional Accountant SM — These designations are available:
  • To all current or former qualified professional accountants including public accountants, tax accountants, management accountants and consultants with an undergraduate accounting or related college/univesity degree, who have passed a professional examination and are currently or previously practicing under one of the many designations of CA, CFA, CPA, CMA, WP, StB, EA, FAIA, IFA, etc.
  •   Scoring the U.S. CPA Examination - Calibrating the Score (PDF) — Special Application Form for CPA Exam Finalists PDF

  • IICPA's Internal Uniform Examination for accounting students (and related fields of business and economics) of participating colleges and universities following graduation, who have passed the IICPA's Uniform Final Examination.
  • To 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 — International Certified Professional Accountant   —  
    Common Application


    Special Application

    Calibrating the Score
      Accounting services under the IICPA Code of Professional Conduct.

    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, and without reportable CPE requirements, which are entrusted to the designation holder and his/her aspirations for lifelong learning.

    No CPE — 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. ("The Effect of Mandatory Continuing Education on Practice Quality and Competency of Professional Land Surveyors" by Anthony Richard Vannozzi (2006), The University of Maine, Digital Commons@UMaine.) 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 so called Euro Debacle

    "3 Reasons 2017 Will be a Pivotal Year for the Euro"
    by Robin Huguenot-Noël.


    Mario Draghi, ECB

    Joseph Stiglitz, Columbia University

    Wolfgang Schäuble, FM Germany

    Alexis Tsipras, PM Greece

    Jeroen Dijsselbloem, Eurogroup; FM NL

    Images left to right: Maria Draghi, President of the European Central Bank — Joseph Stiglitz, Nobel laureate and professor, Columbia University, New York — Germany's Finance Minister Wolfgang Schäumble "Rules Out Greek Debt Cut as Violation of EU Rules," Bloomberg February 29, 2017 — Alexis Tsipras, Prime Minister of Greece "lays the blame on Brussels for crippling Greek economy" (EXPRESS September 12, 2016 — Jeroen Dijsselbloem, newly elected President of the Eurograoup and Dutch Finance Minister "is unlikely to keep his role as Dutch finance minister and could therefore leave the Eurogroup."

    Joseph Stiglitz, Nobel economics laureate, predicted in an interview out on October 5, 2016, reported on Reuters, that Italy and other countries would leave the euro area in coming years (he might be wrong), and he blamed the euro and German austerity policies for Europe's economic problems. (He might be right.) — "There will still be a euro zone in 10 years, but the question is, what will it look like?" "The people in Italy are increasingly disappointed in the euro," Stiglitz was quoted as saying. "Italians are starting to realize that Italy doesn't work in the euro," he added. He said Germany had already accepted that Greece would leave the euro zone, noting that he had advised both Greece and Portugal in the past to exit the single currency. Now Germans are worried about a shift away from austerity in southern Europe, the loose money policies of the European Central Bank and the rise of the right-wing "Alternative for Germany" (AfD) party. — "He told Time magazine, in no uncertain terms, that the International Monetary Fund and European Union banking officials should be held 'criminally responsible' for the mess Greece is in." Laura Brinded, Business Insider, June 29, 2015. — See also IICPA's open letter to ECB, Eurogroup, IMF re "€ 9.5 Trillion ECB – Euro Area Sovereign Debt Swap, 17 July 2015

    More opinions:
      - "There's Probably No Solution For Europe's Problems:" - John Mauldin - FORBES January 15, 2017
      - "Three Reasons 2017 Will Be a Pivotal Year for the Euro" - Banks' troubles, uneven growth, a big election-year - by Robin Huguenot-Noël - FORTUNE Insiders, December 27, 2016
      - "Why Germany is the Eurozone’s biggest free rider," by Pavlos Eleftheriadis, Associate Professor of Law at Oxford University, FORTUNE International, October 22, 2014.
       - What does financial accounting & auditing have to do with the Euro Debacle and the Sovereign Debt Crisis? EVERYTHING. See: Michael Schemmann (2015), Putting a Stop to Fictitious Bank Accounting.
         With a Plan Redeem the US and the Euro Area National Debts. (IICPA Publications), als available online at Amazan US | Amazon.UK | Amazon.DE Amazon Italy and other Amazon country websites.

    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.

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    Last updated 2017-07-11