Each year, many international accountants take the CPA exam in order to prove their knowledge of U.S. standards. Although some state boards of accountancy discourage this practice, the authors believe it indicates global esteem for the CPA and benefits the national public interest. The authors suggest allowing international candidates certification-only status, increasing exam security, and administering the exam outside the United States as ways to encourage even more international candidates. (Article)

Each Statement of Financial Accounting Standard that is released provides for dissents by individual board members. An analysis reveals that dissents have tended to cluster around certain perennial themes. Some opinions have also proven prescient, emerging in later years as majority positions. (Article)