WHAT ARE THE RULES OF CONDUCT?
See Chapter Accy 1 for a detailed explanation of the Rules of Conduct.
How do I know if someone has a certificate in New York State, USA?
Please visit the New York State Certificate/License Search provided by the New York State Department of Safety and Professional Services.
HOW CAN I FILE A COMPLAINT?
Make a complaint directly to the New York State Department of Safety and Professional Services , please use one of the methods provided on their File a Complaint page. If a complaint is submitted to the IACPA against a IACPA member, it will be forwarded to the Chair of our Professional Conduct Committee for review. Note that the only penalty the IACPA can impose is termination of membership. To have a CPA's license suspended or revoked, a person must contact the Department of Safety and Professional Services and follow their complaint filing process.
HOW CAN I FIND OUT IF THERE IS DISCIPLINE OR OTHER ORDERS AFFECTING A CREDENTIAL HOLDER?
Search can be performed using the New York State Department of Safety and Professional Services Orders and Disciplinary Page.
CAN CREDENTIALS BE TRANSFERRED FROM OTHER STATES AND COUNTRIES?
Applicants must demonstrate that they have "essential equivalence" to the qualifications required by the State of New York, USA, as detailed in Chapter ACCY 3, and complete their application with the New York Department of Safety and Professional Services.
WHAT IF I TRAINED OUTSIDE THE UNITED STATES?
Please visit the International page of the National Association of State Boards of Accounting (NASBA) website for information and application materials.
Can I use the CPA designation in the State of New York if I am not licensed and/or not working in a public accounting firm?
The New York State Accounting Testing Board responded to this question by saying that "unless a CPA is licensed, it is the responsibility of the CPA to ensure that he or she uses the certificate in a manner that does not imply a readiness to perform CPA services for payment." See section 442.02 of the New York statute for more details.
WHERE CAN I FIND DETAILS ABOUT THE IACPA CODE OF PROFESSIONAL CONDUCT?
For information about the IACPA Code of Professional Conduct,visit the Code of Professional Conduct page on their website.
DOES THE IACPA AND ITS MEMBERS ADHERE TO THE IACPA CODE OF PROFESSIONAL CONDUCT?
Yes.