Verein association under Swiss law promoting the interests of a network of independent international professional accounting bodies and their certified accounting members including International Certified Professional Accountants on the worldwide web on this


    Michael Schemmann, PhD, CPA, ICPA
    Chair, Associate Professor of Accounting & Finance emeritus
    Managing Director

    The International Institute of Certified Professional Accountants ® is an Association (Verein) formed under Swiss law. The IICPA was established in 2003 as a forumg for accounting academics and professionals, initially incorporated in the State of Delaware, United States in 2008.

    James M. Wood II, PhD, MA, ICPA
    University Department Chair & Assistant Professor of Accounting & Finance emeritus
    Independent Consultant

    The IICPA is supported from time to time by James M. Wood II, former University Vice President of Finance & Administration, Chair and Associate Professor of Accounting & Finance.

Appointment & licensing

Full international certified designation
The Institute appoints and licenses qualified accounting professionals to lifetime ICPA®, ICPA Professional®, International Certified Professional Accountant® designation holders by one of the following paths:

  •  (1) IICPA Uniform Final Examination at participating International Schools of Business based on a 4-year bachelor's degree program in accounting and related fields, or by
  •  (2) Recognition of full membership in accomplished professional accounting organizations by way of Standard Application Form, or based on
  •  (3) Professional achievements and standing in the international business community — honorary appointments; eg, CFO and members of elite global councils and networks — List (file number including the letter "H" denoting honorary, "R" denoting regular appointment).

  • Intermediate associate certified designation
    The Institute appoints and licenses as ACPASM Associate Certified Professional AccountantSM for the life-time of the appointee candiates who have
  •   (4) successfully completed, or are successfully completing, a 2-year Associate degree program in accounting or related field and have passed the IICPA's ACPA Uniform Final Examination.

  • The ICPA®, ICPA PROFESSIONAL® International Certified Professional Accountant® designations and licenses are uniform, that is, they do not distinguish between the particular paths to appointment and licensing.

    The Institute's members are the two founding members. Accomplished professional accouting organizations are invited to join the IICPA as non-voting associates.


    The Institute promotes the ICPA® and ICPA PROFESSIONAL® and ACPASM global unified titles for International Certified Professional Accountants and Associate Certified Professional Accountants worldwide by recognition of comparable designations of certain accounting bodies, and by uniform IICPA examination at the completion of course work at participating schools of business.

    The Institute strives to develop dynamic forward-looking financial accounting and reporting standards for commerce and industry, and a return to sound fundamental accounting and reporting principles for monetary financial institutions to safeguard the economic well-being of the nation.


    Resistance to change is pervasive. John Maynard Keynes famously argued that what prevents society from creating positive futures is not a shortage of good ideas but our inability to let go of the past.

    Historical financial accounting and reporting is through the rear-view mirror. The Institute joins the International Institute of CPAs in promoting forward-looking and dynamic, instead of static, financial accounting, auditing and reporting standards to enable and assist creditors, lenders, regulators, the financial markets and the public to make prudent investment decisions.

    Legal Disclaimer | The IICPA's global presentations are mainly to The Americas, Europe and Asia; do not extend to continental Africa at this time.

    It all depends how you measure