A Certified Bookkeeper, is a designation provided by the
American Institute of Professional Bookkeepers. AIPB (www.AIPB.org)
defines a Certified Bookkeeper as the following: "A Certified
Bookkeeper (CB) is to bookkeepers what a CPA is to accountants: the
cream of the profession.
A Certified Bookkeeper has passed a national examination at
Sylvan-Prometric test centers and achieved a grade of at least 75%
on each of five tests: # Adjusting entries # Error correction,
including the bank reconciliation # Depreciation, book and tax,
including passenger autos # Payroll # Inventory under the perpetual
and periodic systems, including moving and weighted average, LIFO,
FIFO and LCM costing. A Certified Bookkeeper has at least 3,000
hours' (two years') experience, and signed a code of ethics.
A Certified Bookkeeper must earn an average 30 continuing
professional education credits a year to maintain
certification.
A Certified Bookkeeper has met the highest national standards
for bookkeepers in accounting, tax and payroll."
In addition, this same Certified Bookkeeper program is provided
through many continuing universities. There are other bookkeeper
programs. However, the Certified Bookkeeper accreditation is
governed solely by the American Institute of Professional
Bookkeepers.
