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The Uniform CPA Exam consists of the following sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and Business Environment Concepts (BEC). The CPA designation was first established in law in New York State on April 17, 1896. [16]

The Applied Knowledge level consists of 3 examinations: BT - Business and Technology MA - Management Accounting FA - Financial Accounting The Applied Skills level consists of 6 examinations: LW - Corporate and Business Law PM - Performance Management TX - Taxation FR - Financial Reporting AA - Audit and Assurance FM - Financial Management

The CICA works in partnership with and on behalf of the institutes to: Assess the qualification processes of foreign accounting bodies to determine the extent to which they are equivalent to the Canadian process Negotiate Mutual Recognition Agreements with accounting bodies whose qualification processes are substantially equivalent;

The West African Examinations Council ( WAEC) is an examination board established by law to determine the examinations required in the public interest in the English-speaking West African countries, to conduct the examinations and to award certificates comparable to those of equivalent examining authorities internationally. [1]