..., in 1959 the Special Coordinating Committee to Study the Report of the AICPA Commission on Standards of Education and Experience for CPAs indicated that a post‐baccalaureate education was important and should be adopted as a basic requirement for CPA certification (AICPA, 1999). The Coordinating...

... base is institutionalised and ethically framed. A profession’s institutional framework represents, governs and restricts access to the profession, and it is typically characterised by a formal constitution and a system of examinations and certification to license its members. It tends to produce...

... reciprocity through agreements negotiated between individual US states and Canadian provinces. The author concludes that those with dual certification are increasingly moving into positions with employers who require knowledge of the laws and tax codes of both countries. Although still a small group...