Several students have inquired as to what different accounting licenses and certifications are available and what they can do for you professionally. There are several different types of licenses and certifications available to the accounting professional. Certain credentials, such as the PTIN, are required to do certain types of tax work. Other credentials, such as the ERO and FINCen BSA E-Filing Account are required to e-file different types of tax returns. Credentials such as the CTEC, EA, CPA, and a law license are required to legally perform certain types of work. Yet, other credentials, show that the credential holder has a certain degree of knowledge, such as the CMA. This list is not exhaustive, but it is a starting point.
Tax Professional Certifications, Credentials, Licenses, and Other (Federal Level):
- IRS Acceptance Agent and Certified Acceptance Agent -- Required for those who wish to process IRS Forms W-7 for the Individual Tax Identification Numbers.
- IRS Annual Filing Season Program -- Non-credentialed return preparers who aspire to a higher level of professionalism.
- IRS Centralized Authorization File (CAF) -- Used by the IRS to store Powers of Attorney and other documents that allow the tax practitioner to access taxpayer records.
- IRS Enrolled Agent -- The highest credential awarded by the Internal Revenue Service that grants unlimited practice rights before the Internal Revenue Service.
- IRS Employer Identification Number (EIN) -- Required if you form an entity.
- IRS ERO (Electronic Return Originator) -- Required to e-file federal tax returns.
- IRS E-Services Account -- E-Services that are offered only to tax professionals.
- IRS PTIN (Preparer Tax Identification Number) -- Required to sign tax returns and engage in other tax work.
- US Tax Court (Attorney and Non-Attorney Practitioners) -- For those who wish to represent clients before the United States Tax Court.
- US Treasury Financial Crime Enforcement Network Bank Secrecy Act E-Filing System -- For those who need to file FBARs.
Certified Public Accountant (CPA) License
- American Institute of Certified Public Accountants (AICPA)
- National Association of State Boards of Accountancy (NASBA)
- State Boards of Accountancy and Licensing Boards for CPAs:
- Alabama State Board of Public Accountancy
- Alaska Board of Public Accountancy
- Arizona State Board of Accountancy
- Arkansas State Board of Public Accountancy
- California Board of Accountancy
- Colorado Board of Accountancy
- Connecticut State Board of Accountancy
- Delaware Board of Accountancy
- Florida Division of Certified Public Accounting
- Georgia State Board of Accountancy
- Hawaii Board of Public Accountancy
- Idaho State Board of Accountancy
- Illinois Department of Professional and Financial Regulation
- Indiana Professional Licensing Agency
- Iowa Professional Licensing and Regulation Bureau
- Kansas Board of Accountancy
- Kentucky Board of Accountancy
- Louisiana State Board of Certified Public Accountants of Louisiana
- Maine Board of Accountancy
- Maryland Board of Public Accountancy
- Massachusetts Board of Public Accountancy
- Michigan Board of Accountancy
- Minnesota Board of Accountancy
- Mississippi State Board of Public Accountancy
- Missouri Board of Accountancy
- Montana Board of Public Accountants
- Nebraska Board of Public Accountancy
- Nevada State Board of Accountancy
- New Hampshire Board of Accountancy
- New Jersey State Board of Accountancy
- New Mexico Public Accountancy Board (NMPAB)
- New York State Board for Public Accountancy
- North Carolina State Board of Certified Public Accountant Examiners
- North Dakota Board of Accountancy
- Ohio Accountancy Board of Ohio
- Oklahoma Accountancy Board
- Oregon Board of Accountancy
- Pennsylvania State Board of Accountancy
- Rhode Island Board of Accountancy
- South Carolina Board of Accountancy
- South Dakota Board of Accountancy
- Tennessee State Board of Accountancy
- Texas State Board of Public Accountancy
- Utah Division of Occupational and Professional Licensing--Accountancy
- Vermont Board of Public Accountancy
- Virginia Board of Accountancy
- Washington State Board of Accountancy
- West Virginia Board of Accountancy
- Wisconsin Department of Safety and Professional Services
- Wyoming Board of Certified Public Accountants
- Washington, D.C. Department of Licensing and Consumer Protection
- American Samoa Bar Association
- Commonwealth of the Northern Mariana Islands (NASBA)
- Guam Board of Accountancy
- Puerto Rico Departamento de Estado
- U.S. Virgin Islands Board of Public Accountancy
State-Level Tax Preparer Licensing Bodies
- California -- California Tax Education Council (CTEC)
- Connecticut -- Paid Preparers and Facilitators
- Illinois -- Public Act 099-0641
- Maryland -- Board of Individual Tax Preparers
- New York -- Tax Preparer and Facilitator Registration
- Oregon -- Oregon Board of Tax Practitioners
Miscellaneous Accounting and Accounting-Related Certifications
- Certified Bookkeeper -- American Institute of Professional Bookkeepers (AIPB)
- Certified Financial Analyst
- Certified Financial Crime Specialists -- Various Certifications
- Certified Financial Planner
- Certified Fraud Examiner
- Certified Internal Auditor
- Certified Management Accountant & Certified in Strategy and Competitive Analysis
- Certified Treasury Professional
- Chartered Accountant (England & Wales)
- National Association of Certified Public Bookkeepers (NACPB) -- Various Accounting Certifications
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