JACK R. FAY is Associate Professor of Accounting at Stetson University. He has 32 years of teaching experience and professional accounting experience. Fay has authored 25 articles in professional accounting and tax publications and has presented numerous papers at regional, national, and international conferences. He has also worked on several international accounting committees and task forces.

• Preface Introduction Reciprocity for Professional Accountants Certification Requirements Activities and Responsibilities of Professional Accountants Continuous Education Requirements Accounting Organizations and Journals Ethics Recent Developments and Final Conclusion Appendix A: Professional Accounting Organizations and Standard Setting Bodies Appendix B: Letters and Questionnaires Appendix C: Acknowledgments Bibliography Index

JACK R. FAY is Associate Professor of Accounting at Stetson University. He has 32 years of teaching experience and professional accounting experience. Fay has authored 25 articles in professional accounting and tax publications and has presented numerous papers at regional, national, and international conferences. He has also worked on several international accounting committees and task forces.

• Preface Introduction Reciprocity for Professional Accountants Certification Requirements Activities and Responsibilities of Professional Accountants Continuous Education Requirements Accounting Organizations and Journals Ethics Recent Developments and Final Conclusion Appendix A: Professional Accounting Organizations and Standard Setting Bodies Appendix B: Letters and Questionnaires Appendix C: Acknowledgments Bibliography Index