Unification Principles

What were the principles behind unification?

Eight principles provided the original framework for unification, and continue to guide the path to unification today. As a reminder, the eight principles are:

  1. Evolution to a single designation
  2. Continued use of existing designations
  3. Retention but no expansion of rights
  4. Development of new high-quality certification program
  5. A single designation with specialties
  6. Branding the CPA designation
  7. Common code of conduct, regulations and the practice of public accountancy
  8. Merged operations and governance
Read Unification Agreement
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