You've likely heard about the 150-hour education requirement for CPA licensure and heard talk of potential changes in some states. 其中大部分都集中在公共会计上. As someone who has spent much of my career on the business and industry side of the 会计 profession, 我将讨论执照要求的变化对企业的影响.
Leaders in business and industry are acutely aware of the 会计 profession’s talent shortage. 他们经历过, 太, in terms of CPA staff they need to hire and firms they want to engage for services. 许多财务主管, 像别人一样, 我认为改变教育程度要求会带来一个快速解决方案. 事情并没有那么简单.
一些背景知识
在获得执照后, CPAs have the flexibility to practice outside their home state — both in-person and online — without having to get additional state-by-state licenses. This is thanks to the concept of “substantial equivalency,” which underpins CPA mobility. 然而, 一些州正在探索改变188bet亚洲真人体育下载网址执照的教育要求, 这可能会破坏机动性.
So, 回到机动化前的监管意味着什么, 每个州都有自己的执照要求, 哪些可能(或不可能)与其他的相同或相似?
First, you'll have to make sure you meet the other state’s licensure requirements. That could mean you’d have to dig up your college transcripts to ensure you've taken all the right courses. 如果你没有击中目标? You might have to sign up for extra classes to meet those state-specific licensure requirements.
然后你必须提交许可证申请, 其中可能包括执业许可证, 并支付相应费用. 这个过程既不快速也不容易. CPA移动性, 虽然, you can just do your job or serve clients without this paperwork burden or extra expense.
对雇佣和运营成本的影响
Now let's explore how changes to mobility could affect hiring and operating expenses.
适用于聘请不同州的会计或审计公司的企业, 188bet亚洲真人体育下载网址执照的变化可能导致成本增加. Moreover, compliance that right now is relatively simple would get infinitely more complex. 例如, 作为雇主, you’d have to manage each remote worker’s various licenses and CPE state by state.
你不能通过雇佣非188bet亚洲真人体育下载网址来回避这种复杂性. A CPA license is a key qualification for global controller or compliance positions that manage regulatory issues with the U.S. 证券交易委员会或银行等.
Considering the effects of changing CPA licensure requirements on hiring and operational costs, 让我们来看一些例子.
Imagine a company that has embraced remote work and is seeking to hire a controller who lives out of state. 根据现行188bet亚洲真人体育下载网址流动条例, this would typically pose minimal barriers as the controller could practice without additional state licenses. 然而, 如果许可证要求恢复到移动性前的规定, the organization would face the hurdles of ensuring the controller meets the licensure requirements of the state where the company is based. And the chosen candidate likely would want the company to pay any necessary fees and expenses.
The potential employee might need to take additional coursework or examinations. 另外, the business would need to manage the complexities of getting and maintaining licensure for a remote worker across different states, 增加与遵从性相关的管理负担和成本.
Now let’s consider another scenario: A company wants to hire a particular CPA firm because of its expertise in a niche service area and needs the firm for tax, 会计, 保证, 审计服务, 但是188bet亚洲真人体育下载网址事务所是在另一个州注册的.
今天, 根据现行188bet亚洲真人体育下载网址流动条例, the company can easily engage the out-of-state CPA firm without additional administrative barriers or expenses. 如果许可证要求发生变化, the company will face challenges as it has to navigate varying licensure requirements across different states, potentially leading to delays in securing the services of the CPA firm they want to hire.
The business could also incur additional costs and burdens associated with ensuring compliance with differing state regulations, like getting temporary licenses or engaging local CPA firms to supplement the services provided by the out-of-state firm.
我举的例子是一家公司的一次招聘. Imagine having to go through these hoops for many staff positions on an ongoing basis? And who wouldn’t want the ability to choose the firm they want to hire to perform the quality services they need? 地点不应该是问题，尤其是现在.
财务主管同意188bet亚洲真人体育下载网址的流动性
After I discussed the history of mobility and the 150-hour credit requirement at a Global Pharma Controllers Conference in May 2023, which was attended by more than 80 controllers representing pharmaceutical companies, 对观众进行了调查。. The 150-hour credit requirement came in fourth place among the top issues affecting the talent pipeline. 排名第一的是什么? The highest priorities were making the profession more attractive through increased salaries, 更好的职业发展机会和更好的工作与生活平衡.
At the Financial Executives International Committee on Corporate Reporting online event in June 2023, the 150-hour education requirement was consistently ranked fifth or sixth among the issues that limit candidates from entering the CPA profession. 同样，150小时的教育要求也不在前三名之列.
I’ve met with several other groups of finance executives and have gotten the same result. Once they understand the effects on the business of changing state CPA licensure requirements, they prefer to keep CPA mobility and focus instead on more efficient and effective ways to attract CPAs.
怎样才能学到更多
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实现188bet亚洲真人体育下载网址的流动性需要10年的重大立法努力, 让它散去对我们的职业来说是一个重大的错误. To learn more about CPA mobility and why it’s critical to the profession, visit the 保护188bet亚洲真人体育下载网址的流动性 资源页面.