Training Pathway:

CPA candidates in Nicaragua typically earn an accounting degree from institutions like UNAN, covering international standards in auditing, taxation, and ethics, with practical experience gained through internships or supervised work.

Certification Requirements:

The licensure process in Nicaragua is overseen by the Colegio de Contadores Públicos de Nicaragua (CCPN), which is recognized by the Ministry of Education. Candidates are required to hold an academic degree in accounting, complete two years' supervised practice, pass CCPN administered exam, obtain formal registration for their training and meet ethical and CPD requirements.

Continuing Professional Development (CPD):

CPD is mandatory for all CCPN members and includes training in updated accounting standards, ethics, and audit practices.