NASBA

会计在经济中起着至关重要的作用，其中一些包括确保企业保持良好的做法，通过拥有通用的会计和报告标准来帮助促进透明度，并组织公司的财务报表。

它在州一级受到了很大的许可和监管。但是，那National Association of State Boards of Accountancy (NASBA)充当所有州会计委员会的需求的代表，旨在在会计师和公众之间建立健康的关系。

道德是他们的最高优先事项，因为这对他们的使命陈述至关重要，并且是其许多价值观的一部分。他们认为，在内部和外部对州会计委员会，会计师和利益相关者进行教育和实施道德实践和正直是他们的责任。

透明度是一个核心宗旨，他们专注于确保其实践尽可能透明，以帮助维持高标准的道德和正直。

NASBA acts as a representative for the state accountancy boards at national and international levels and serves as a forum for communication between boards and between boards and theAmerican Institute of Certified Public Accountants (AICPA)。他们还向州和联邦监管机构的立法提供了有关州会计委员会的重要信息。

In addition, it provides many services to improve the efficiency and good practices of state accountancy boards.

What is the National Association of State Boards of Accountancy (NASBA)?

NASBA is an organization that is primarily concerned with enhancing the services and efficiency of state accountancy boards. Founded in 1908, they are dedicated to promoting the growth and development of the accounting profession and work with the 56 state accountancy boards in the United States to achieve the highest possible standards.

It maintains a platform where those in the accounting industry – both regulators and practitioners – can discuss and find a resolution to issues affecting the reliability and practical functioning of the accounting profession.

公共会计受到州一级的监管，每个州都维护一个独立的会计委员会，该会计委员会定义和维护标准。结果，每个州会计委员会管理制服CPA围绕会计行业的审查和执行州立法。

要成为认证的公共帐户（CPA），候选人必须满足某些要求，才有资格通过其州会计委员会进行注册并进行考试，每个州都有不同的要求。

The National Association Of State Boards Of Accountancy strongly believes in maintaining a healthy relationship between the accounting profession and the public, believing that trust in accountants and the services they provide are essential to a healthy economy. To do this, they promote ethics and integrity, provide as much transparency as possible, and work to ensure uniformity in enforcement practices of the state accountancy boards.

它是国家和国际问题的国家会计委员会的集体声音，并作为州会计委员会与美国认证公职会计师协会（AICPA）之间的沟通论坛。它还为国家会计委员会开发教育材料和工具。

最后，它通过提供忽略并在许多情况下处理国家会计委员会的职责来提高州会计委员会的效率。

They also keep track of legislation for state accountancy boards and notify them about relevant legislation being passed federally or in the state that affects their jurisdiction. They also lead the Center for Public Trust (CPT), which advocates for good morals and ethical business practices.

也许最重要的是，他们得到了制服CPAAICPA的考试成绩，将考试结果与候选人匹配，并将结果发送到相关的州会计委员会。此外，许多州通过他们在线报告分数，这还保留了通过考试的候选人记录。

They also work together with AICPA to approve accounting board standards and ensure good practices. They communicate with other countries, coordinating mutual recognition agreements with Australia, Canada, Hong Kong, Ireland, Mexico, Scotland, and New Zealand.

他们还共同努力管理国际资格考试（IQEX），这是通用的替代方案CPAExam offered to eligible candidates from countries that have a mutual recognition agreement with the United States.

纳斯巴的价值观

NASBA致力于为更好地完成工作而创建的几种核心原则。这些价值观使其致力于其目标，并帮助他们达到一定的标准。它的任务是“提高有效性并提高会计董事会的共同利益”。

It is particularly concerned with the integrity of public accountants and hopes to ensure thatCPAsalways meet the expected standards. To this end, the association is committed to ensuring transparency in its operations. They also regulate the accounting profession to have a higher amount of trust towards accountants.

除了与公众建立健康的关系外，他们决心通过尊重和倾听他们所说的话来为与之相关的人保持健康的企业氛围。此外，团队合作的重视程度很高，该协会旨在促进创造力和多元化和有趣的工作环境，该环境还重视诚信和问责制，而且还重视其员工。

它还喜欢管理其资源并在对他人的服务方面有效。bob电子竞技大赛bobapp下载链接化管理该组织致力于提供最佳的服务质量，并强调公司对诚信的奉献精神。bobapp下载链接化管理

They proudly emphasize their values and are committed to delivering them to the public, their associates, and other beneficiaries of their services. Integrity and excellence are characteristics that are incredibly important to the organization that they urge their employees and accountants to maintain.

To ensure an ethical profession, they consider it their duty to educate stakeholders on their code of ethics and regulate the accounting profession to be the most transparent and reliable it can be.

NASBA目标

NASBA保留了他们旨在在几个不同领域实现的相关目标列表。

• 关系：

They find that maintaining productive and healthy relationships with those they interact with is essential to business. This is accomplished by making an effort to understand the needs of state accountancy boards and listening to their perspectives on regulation around accounting, and providing resources to meet the board's needs. They also hope to facilitate relationships between boards, the AICPA, and other organizations. Further, they aim to develop and maintain strong relationships with relevant regulators, organizations, and stakeholders.

• Advocate for Effective State-Based Regulation:

该目标包括与监管机构合作，以促进州会计委员会的共同目标，维持董事会内的诚信，并将董事会的目标传达给州监管机构和利益相关者。

• Enforcement:

它们促进了国家会计委员会之间执行监管的统一性，并确保公平的同行评审过程。他们还为董事会开发了教育材料，以满足良好的道德标准和共同目标。

• 有效的交流：

One of their biggest concerns is effective communication. Their job is to effectively facilitate communication between state accountancy boards, stakeholders, federal and state regulators, the AICPA, and international organizations. It requires a forum for discussion and passing on relevant information to the correct organizations.

• 运营可持续性：

Efficiency and excellence are important values, and they promote it heavily among state accountancy boards and other organizations andCPAs他们自己。他们以多种方式专注于这一目标，包括监视满意度，确保以任务为中心的成员增长，存储数据并利用技术。

• Diversity:

多样性和包容也是其目标的一部分。他们保持多样性计划，并旨在使他们的组织和其他组织尽可能地包容。他们还希望在任何背景的志愿者中都可以透明地透明机会和计划，并鼓励每个人的参与。

• 立法和法规支持：

They follow state and federal legislative information and communicate its effects to state accountancy boards whose jurisdiction is affected. They also hope to maintain relationships with regulatory agencies and legislators, advocate for state accountancy boards, and advance common goals.

• 伦理：

Ethics is a critical part of their mission, and they address this through education of their stakeholders, encouraging ethical behavior of state accountancy boards, and promoting the CPT.

• Education & Training:

他们根据州会计委员会的独特需求和目标提供课程，以协助培训并为寻求进一步教育的州董事会成员或员工提供更多资源。bob电子竞技大赛此外，他们定期举行会议，以共享信息并及时了解当前的实践和信息。

• 新兴问题：

They constantly monitor legislation, practices of the state accountancy board, and relevant information to identify emerging issues. They find it their responsibility to communicate this information to the boards and make sure they understand the implications of their work.

• CPA管道：

One of their key objectives is to help candidates becomeCPAsso that there is never a shortage of accountants. Accountants are an important part of many businesses and government bodies, and so it is important to help facilitate the process. They promote this career path in several ways and coordinate with stakeholders, and make sure that what is tested on the UniformCPA考试对当今的会计师领域是相关且有用的。

• Leadership Development:

他们致力于从会计行业中找到并帮助建立领导者。通过确定潜在的领导者，为候选人提供指导，培训和练习领导的机会，并通过向利益相关者做广告来促进领导者的知名度，从而提高这一点。

• Technology Support:

One of their objectives is to ensure that technology is being utilized efficiently and productively. Technology is a great way to enhance services in many different ways. Hence, it is crucial to help state accountancy boards implement technology to solve problems or enhance their procedures.

NASBA，AICPA和州会计委员会

NASBA具有许多职能，最值得注意的是促进和监督美国56个州会计委员会。它通过为会计行业（监管机构和从业者）提供一个平台来讨论影响会计行业可靠性，实用功能和盈利能力的问题。

It also works closely with the American Institute of Certified Public Accountants (AICPA). The AICPA is an organization that represents the interests ofCPAs。It takes on a much larger role in the process of becoming aCPA。它创建并评分通用CPA在将此信息发送给NASBA之前的考试。它还为审计,决定了审计变化过程ous organizations such as private companies, governmental bodies, non-profit organizations.

直到1970年，AICPA还负责设置generally accepted accounting principles (GAAP)until they gave the responsibility to theFinancial Accounting Standards Board (FASB)。NASBA provides a platform through which the AICPA and the state accountancy boards can converse and resolve issues.

国家会计委员会负有许多责任。他们的任务之一是审查每个候选人参加该行业许可考试的资格。他们还验证了制服的完成CPAExamination and assess candidates' supervised experience.

州会计委员会最大的角色之一是听取纪律处分，该案件被指控犯有不合格绩效，违反道德的履行或纪律处分制裁的被许可人案件。对违规者带来的制裁包括各种罚款，例如罚款，停止和终止，甚至撤销了一个人的会计许可证。

Beyond the licensing and registration ofCPAs，州会计委员会扩大了其角色，以提供有关许可和会计的各种主题的信息，有些甚至每月有新闻通讯。