六个非美国CPA证书可以换考AICPA证书（一）

        共有六个非美国CPA证书可以换考美国CPA，只需一场4.5小时的考试IQWE。
　　Institute of Chartered Accountants in Australia (ICAA)
　　Certified Practising Accountants Australia (CPA)
　　Canadian Institute of Chartered Accountants (CICA)
　　Chartered Accountants Ireland (CAI)
　　Instituto Mexicano de Contadores Publicos (IMCP)
　　New Zealand Institute of Chartered Accountants (NZICA)
　　该门考试的考试大纲
　　IQEX Content Specification Outline
　　Published March 02, 2009
　　I. Ethics, Professional, and Legal Responsibilities in Tax Practice (10% -14%)
　　A. Ethics and Responsibilities in Tax Practice
　　1. Treasury Department Circular 230
　　2. AICPA Statements on Standards for Tax Services
　　3. Internal Revenue Code of 1986, as amended, and Regulations related to tax return preparers
　　B. Licensing and Disciplinary Systems
　　1. Role of state boards of accountancy
　　2. Requirements of regulatory agencies
　　C. Legal Duties and Responsibilities
　　1. Common law duties and liability to clients and third parties
　　2. Federal statutory liability
　　3. Privileged communications, confidentiality, and privacy acts
　　II. Professional Responsibilities in Audit and Accounting (2% - 6%)
　　A. Ethics and Independence
　　1. Code of Professional Conduct (AICPA)
　　2. Public Company Accounting Oversight Board (PCAOB)
　　3. U. S. Securities and Exchange Commission (SEC)
　　4. Government Accountability Office (GAO)
　　5. Department of Labor (DOL)
　　6. Sarbanes-Oxley Act of 2002, Title II
　　7. Sarbanes-Oxley Act of 2002, Title III, Section 303
　　8. Code of Ethics for Professional Accountants (IFAC)
　　B. Other Professional Responsibilities
　　1. Sarbanes-Oxley Act of 2002, Title IV
　　2. Sarbanes-Oxley Act of 2002, Title I