...one of the required courses for CPA exam. Some of you may be getting ready to take the exam or considering it as your future goals. Let's use this forum to research the educational requirements, fees, areas of examination and licensing requirements for CPA exam. A CPA is a certified public account and is licensed by the state. In California, to earn the prestige associated with the CPA license, individuals are required to demonstrate their knowledge and competence by passing the Uniform CPA Exam, meeting high educational standards and completing a specified amount of general accounting experience. Being Californian, I will be required to have a bachelor’s degree, 24 semester units in accounting related subjects, 24 semester units in business related subjects, passing the uniform CPA exam, 2 years of general accounting experience supervised by a CPA with an active license, and passing an ethics course. One of the wisest investments you can make on your path to becoming a CPA is to choose a review course that works for you. Fees depend on provider and course type; self-study courses average $1,300 and live courses average $3,000. According to dca.ca.gov, Fees to be paid to the California Board of Accountancy: Initial Application Fee- $100 (Paid by an applicant who is qualifying to sit for the CPA Exam as a California candidate for the first time.) Reapplication fee- $50 (Paid by an applicant who was previously approved to sit for the CPA Exam as a California candidate.) ...
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...T C ACN N D I D AAET E BULLETIN BULLETIN INFORMATION FOR APPLICANTS INFORMATION FOR APPLICANTS June 2008 June 2012 UNIFORM CPA EXAMINATION CANDIDATE BULLETIN PREFACE This bulletin is intended for individuals who plan to take the Uniform Certified Public Accountant (CPA) Examination. The examination is fully computerized and offered via a network of test centers across the United States and its territories, as well as Japan, Latin America and the Middle East. Successful completion of the examination is one of the requirements for licensure by the 55 states and territories (jurisdictions) of the United States. In order to take the examination, you must be declared eligible by one of the jurisdictions. Each jurisdiction sets its own requirements for education, examination and experience. Since 1917, the Uniform CPA Examination has proven to be a highly valid and reliable measure of candidate abilities. This focus on quality has made it possible for all U.S. jurisdictions to rely on the results in determining who is competent to practice public accounting in order to protect the public. This brochure contains important information. Do not discard before receiving your examination results. Visit NASBA’s website to download additional copies of this document. © 2012 NASBA, AICPA, and Prometric. All rights reserved. Page ii UNIFORM CPA EXAMINATION CANDIDATE BULLETIN TABLE OF CONTENTS PREFACE ..................................................................
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...APPLICANTS FOR THE UNIFORM CPA EXAMINATION The Florida Board of Accountancy (Board) has engaged CPA Examination Services (CPAES), a division of the National Association of State Boards of Accountancy, Inc. (NASBA) for application registration and score reporting. Please read this information carefully before applying for the examination. APPLICATION FORMS All first-time applicants must submit an initial application directly to the Florida Board of Accountancy. Please visit the Florida Board of Accountancy website at www.myfloridalicense.com/dbpr/cpa/forms.html. Once applicants obtain approval from the Board, they are to contact the CPAES office at 800-CPA-EXAM or 615-880-4250 to register to sit for the Uniform CPA Examination. No application form is required to be submitted to CPAES. NOTICE: Applicants are considered "first-time" once they have been found eligible per Florida Board requirements and have contacted CPAES and registered for the examination. After this process, applicants are then considered a re-examination candidate regardless of the previous section(s) applied for, and are subject to the re-examination registration and examination fees. APPLICANTS WITH DISABILITIES For ADA modification consideration, all Florida candidates must contact the Florida Bureau of Education and Testing at (850) 487-9755. REGISTRATION PROCESS Once approved by the Board, first-time applicants may register online or by calling CPAES at 800-CPA-EXAM or 615-880-4250...
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...requiring the completion of a Board approved, university-level ethics course prior to sitting for the CPA exam in Texas. In 2004, Ohio began requiring regular ethics CPE for the first time. This paper evaluates the changes in the number of disciplinary actions and the type of code violations in these two states after implementation of new ethics requirements. The results indicate that as a percentage of violations, Texas has seen a significant increase in felony convictions, while Ohio has seen significant increases in problems related to licensing, practice, and conduct unbecoming. These results provide support...
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...Evaluate 3.1 Short Paper: CPA Qualifications Tameika Bennett Evaluate 3.1 Short Paper: Critical Thinking Demonstrate your critical-thinking skills by crafting an analytical essay describing all of the qualifications necessary to becoming a CPA. Use the module resources and your own research to provide specific examples. Go beyond the surface to interpret and draw conclusions based on the facts. The decision to become a CPA could be an easy one if you have a passion for the profession. Once you decide that you want to head down that path there are several things that must be done before acquiring that prestigious title behind your name. It is not an easy journey but becoming a CPA is definitely a great way to go to further your career. The CPA certification is state issued and not issued by the federal government. With that being said, the state in which you reside will determine the steps you will need to take to become a CPA and also specify what if any additional or different requirements my state New York has. Generally, there are three requirements for a CPA licensing, the three E’s: 1. Education 2. Exam 3. Experience New York also require you to have good moral character and be 21 years of age. 1. Education According the Aicpa.org website most states require 150 semester hours of schooling, which usually means you have at least a bachelor’s degree. Out of those 150 semester hours each state also requires a certain amount of accounting...
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...THE UNIFORM TEXAS CPA EXAMINATION: REQUIREMENTS AND PROCESS Prepared for Dr. Newman by Stefanie Chen October 19, 2015 CONTENTS EXECUTIVE SUMMARY……………………………………………………………………..ii INTRODUCTION…………………………………………………………………………........1 REQUIREMENTS TO APPLY FOR AND SIT FOR THE TEXAS CPA EXAM…….............1 Moral character………………………………………………………………………….1 Degrees&150 hours…………………………………………………………………......2 Accounting, business, and ethics courses…………………………………………….....2 FOUR SECTIONS AND TEST STRUCTURES………………………………………….........5 Coverage and structure………………………………………………………………….5 THE RULES, TESTING WINDOWS, AND SITES……………………………………...........6 Rules…………………………………………………………………………………….6 Testing window………………………………………………………………………….6 Testing center……………………………………………………………………………6 PREPARE FOR AND TAKE THE UNIFORM CPA Exam…………………………………….7 Courses and options……………………………………………………………………...8 Taking the Uniform CPA Exam under rules…………………………………………….9 Receiving scores…………………………………………………………………………9 ADDITIONAL REQUIREMENT FOR TEXAS CPA…………………………………...........10 Submit a licensure application…………………………………………………………10 Ethics exam……………………………………………………………………………..10 Work experience in Texas……………………………………………………………...10 BENEFITS TO BECOME A TEXAS CPA…………………………………………………..11 CONCLUSIONS……………………………………………………………………………….11 WORKS CITED…………………………………………………………………………….....11 EXHIBITS AND NOTES……………………………………………………………………...12 APPENDIXES…………………………………………………………………………………17 Appendix 1-Application of Intent…………………………………………………...
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...raised: is it possible that today’s businesses believe what Duells said, that there is nothing more to come? Today, companies have access to some of the most groundbreaking technology, but are they truly taking advantage of it? One field that has changed dramatically over the past few years is the accounting profession, especially Certified Public Accountants (CPAs). Are CPAs staying on top of the latest technology that can greatly assist them in doing their job? For a better understanding of how technology directly affects the CPA profession one can simply look at the changes that have occurred over the past few decades, what a current office should be using, along with checking out the technological advances and how they will affect the career of CPAs in the next ten to twenty years. Not only is the accounting world changing, but the courses that an individual must study on the road to becoming a CPA, are also rapidly changing. The objective is to better prepare new graduates with a better understanding of the technology that will soon be such an integrated part of their lives. Courses used to focus strictly on the use of paper, pencil, and good old graphing squares in the solving of problems! The book that was studies was the single focus of professors, and contained everything that an aspiring student would want to know. Universities and individual professors, however, are beginning to realize that once released into the accounting profession, graduates not only have to...
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...Standards Board and Harmonization with IFRS Nicholas Gainsbrugh Unit 6 Assignment for Prof. Gates Assignment: An Overview of the Australian Accounting Standards Board and Harmonization with IFRS Abstract: The accounting profession in Australia is thriving. The number of accountants employed at the professional level has risen strongly over the past decade, from around one hundred thousand in 1997to over one hundred fifty thousand in 2006 and it has really skyrocketed from there for the last 6 years. This paper will discuss what actions that Australia should take with regard to the adoption or (Harmonization) of IFRS. Many dissenters have complained - pointing attention to the political dimensions of the decision. While it might be politically unattractive for Australia to surrender some of its power to set its own standards, it would also be unattractive for Australia to remain on the outside while important international agreements are being made. This paper will also look developments in the adoption and implementation of IFRS around the globe, with particular interests in certain countries that are … within scope – similar to Australia - countries such as Canada, China and India. And if harmonization is not really a sensible reality, then would compatibility be a close second? Something to hope for if you fall short? Accountants are in short supply in the Australian labor market. How short is the supply – you ask? Well, so short that in September 2004 the Australian...
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...Manila Efficient and Effective Ways on How to Pass the CPA Licensure Examination In Partial Fulfillment of the Requirements in English Communication 2 Presented by: Dela Cruz, Mark Kelvin M. Sumbo, Sherelyn T. Presented to: Prof. Mariedith B. Garcia March 17, 2014 Chapter 1 Introduction CPA board exam is an examination administered to graduates of Accountancy course who wish to become a Certified Public Accountant. Certified Public Accountant is a statutory title given to the qualified accountants and those who have met additional education and experience requirements for certification as CPA. They are also the one who has an adept knowledge in providing public attestation and opinions on financial statements. Every accountant who finished their bachelor’s degree must take the CPA board exam if they want to bring up their profession in another level. The CPA examination is designed to test the entry-level knowledge and skills necessary to protect the public interest. This examination is one of many screening devices to assure the competence of those licensed to perform the attest function and to render professional accounting services. Passing the CPA examination or being a Certified Public Accountant means you are in the forefront of your profession. You are capable enough to render professional service in any of the major fields of work in a business like an auditor, tax consultant, controller and the like. A CPA serves many clients as an objective outsider or in an advisory...
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...Becoming a Certified Public Accountant Dwaine Holmes Eng 315 Professor Giewont August 23, 2011 INTRODUCTION I am writing this paper to find out the proper steps it takes to become a certified public accountant (CPA). I have just received my associate’s degree in business administration with minor in accounting. I am looking to start my career in accounting, so I wanted to know what are the qualifications and procedures that are needed to become a successful CPA. There are different ranks in accounting, with CPA being the highest. With that being said, I needed more information on whether I needed the certification. The basic job description of an accountant is make sure financial records are correct and true. They also have to make sure taxes are paid by state and federal guidelines. PROBLEM STATEMENT Becoming an accountant is a very hard job to achieve. It takes a lot of dedication and schooling to make it happen. In order to become an accountant, you have to obtain certification in the State you are trying to work in. Each state has its own requirements that are made up by a state board of accountancy. Therefore, trying to get licensed in Virginia may be different in another state. There are four main levels of accounting, which are public, management, and government accounting. Internal auditing is the fourth. They all do the same job, but you may be limited on what you can do as an accountant. This is very important to know if you are...
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...Abstract This paper discusses the underrepresentation of blacks in the accounting profession in light of the increasing demand for Certified Public Accountants (CPA). The paper ex- plores the various reasons why blacks are underrepresented in the accounting profession. Furthermore, the paper examines these reasons through the lens of race and ethnicity. The paper also synthesizes multiple sources regarding blacks’ underrepresentation in account- ing. Blacks are underrepresented in accounting because of internal and external factors linked to their ethnic identity. Many blacks feel that they do not belong to the accounting profession, and as a result, they rarely choose accounting as a career. Many CPA firms think that blacks are not capable of doing the job and delivering the superior results that clients expect. While the demand for new and diverse accounting talents is increasing in light of recent white-collar crimes committed by Bernie Madoff, Enron and WorldCom, blacks’ representation in the ac- counting field still remains low. Research has shown that blacks are under- represented in most American Certified Public Accountant (CPA) firms. There is much speculation as to why this is so. One reason might be that blacks have some personal qualities that cause them to enter the account- ing profession at a low rate. Some people might even wonder if society is still oppressive towards blacks years after the Civil Rights Movement of the 1960’s. The reasons why blacks are underrepresented...
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...Unit 1 Assignment Kaplan University AC301: Intermediate Accounting II September 23, 2012 Question 1. Relate the following information about your state: a) http://sos.georgia.gov/plb/accountancy/ b) CPA certification allows an accountant to become a partner in a CPA firm. It is also a requirement for career advancement and a requirement for other management positions. Some employers require job applicants to hold a CPA credential before applying for higher-level jobs. Accounting firms typically expect accountants to advance in their career, so a failure to achieve CPA certification after a certain amount of time can be cause for dismissal. CPA licenses provide credibility for accountants in other career paths. CPAs can teach college classes. A CPA can provide other services at a CPA firm such as offering financial advice, investment guidance and retirement planning, and holding this certification provides additional credibility. c) One thing about my state board that I found most interesting was that you can print your license, renew your license and click and verify a license all on the web page if you wanted to. It is very convenient, and if you haven’t received your paper license in the mail yet, your prospective employer can check on the web page and verify in a matter of seconds. d) One years and 2,000 hours in public accounting; five years and 10,000 hours in business, industry, government or college teaching (teaching at a 4 year college or...
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...Running head: THE IASB AND FASB The IASB and FASB Amber Lynch ACC/541 Week 1 Paper March 10, 2014 The IASB and FASB Although the concept of the convergence of accounting standards is a new concept to some the idea has existed since the 1950’s. This idea came about as a solution for economic integration and the uptick in international business operations. When the project was first constructed it focused mainly on harmonizing the differences in principles that existed across many different capital markets throughout the world. The idea of harmonization remained in place until the 1990’s when the concept of convergence became the new priority. The concept of convergence centers on the concept of creating one set of accounting standards that would be used across all of the major financial markets in the world (FASB, n.d.). In order for this set of accounting standards to be uniform it requires the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) to work together towards the creation and implementation of the standards. The FASB has been the organization in charge of establishing the standards for financial accounting in the private sector within the United States since 1973 (FASB, n.d.). These standards are formally recognized by both the Securities and Exchange Commission and the American Institute of Certified Public Accountants (FASB, n.d.). They are more commonly known as Generally Accepted Accounting Principles...
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...Tavonna Triplett Career Paper Accounting The different types of accounting careers are Public, Government, National, Management, Financial, Tax, and. Fiduciary Accounting. Public accounting is the most varied type and includes bookkeeping, account management and financial analysis for individuals, private businesses, public firms, government or NGOs, which are either based nationally are internationally. A public accounting business can have one or more accountants and both certified and non-certified accountants can provide public accounting services to their clients. Government Accounting specific to government agencies and ensures all revenues and expenditure are in accordance to law. The conventional accounting methods of double entry system in ledgers and journals are used here. Government accounting is differentiated from other types of accounting in respect of providing service that is not profit based but service based. Government accountants are employed by the federal government, either as a part of the IRS or any other budget or asset management division. National Income Accounting is mainly for the government and is responsible for providing the general public the data with reference to the gross national product about all market-related information, such as the value of the country's goods and services provided and its purchasing power. National income accounting gives an idea about the state of economy of a country and how and where money is being generated...
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...Reporting Practices and Ethics Paper Ruby Anderson HCS/405 12/15/14 Jennifer Noren Reporting Practices and Ethics Paper Financial reporting practices and ethical Standards in health care Generally accepted accounting principles are shaped by economic and political forces. It follows increased world-wide integration of both markets and politics. Since most market and political forces are driven by reductions in communication and information processing costs makes them remain local for foreseeable future thus making it unclear on how much coverage should actually occur. There is some evidence on which build an assessment of the advantages and disadvantages of uniform accounting rules within a country, let alone internationally. “A deeper concern is that there inevitably will be substantial differences among countries in implementation of IFRS, which now risk being concealed by a veneer of uniformity. The notion that uniform standards alone will produce uniform financial reporting seems naive” (Taylor and Francis online, 2006). Fraud and abuse in health care is unfortunate but also common. Although there is not a precise measure of fraud or abuse it does still exist and can cost tax payers billions of dollars while putting welfare and beneficiaries at risk. According to (Department of Health and Human Services, 2014) Medicare fraud and abuse increases the strain on the Medicare trust fund, where the impact of those losses and risks magnify as Medicare continues to grow...
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