Which board commonly governs the rules for CPAs in each state?

The State Board of CPA is the governing body that oversees the practice of certified public accountants within each state. These boards are responsible for setting the regulations and standards that CPAs must follow to maintain their licenses, ensuring compliance with state laws and ethical guidelines. Each state’s board is empowered to enforce professional standards, handle licensure issues, and ensure adherence to accounting principles and ethical conduct specific to that state. While the AICPA provides a broader set of guidelines and support for accounting professionals nationally, it is the State Board of CPA that directly governs the licensure and practice of CPAs in each jurisdiction.