...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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...BECOMING A TEXAS CPA TABLE OF CONTENTS EXECUTIVE SUMMARY ………………………………………………………………......i INTRODUCTION ……………………………………………………………………….…...1 BECOMING A TEXAS CPA ………………………………………………………………..1 TEXAS UNIFORM CPA EXAM ………….…………………………………………….…..1 Requirements and Application to Sit ...……………….………………….……….…..1 Topics and Structure …………………………….……………………………………3 Rules, Testing Windows, and Sites ………….……………………………………….4 CPA EXAM PREPARATION ………………….……………………………………………4 ADDITIONAL REQUIREMENTS …………….……………………………………………5 CONCLUSION ………………………………………………………………………………5 APPENDIX A ...………………………………………………………………………….…..6 BIBLIOGRAPHY ......………………………………………………………………………..7 EXECUTIVE SUMMARY This report provides the requirements and steps to become a Certified Public Accountant (CPA) in Texas. In addition, it addresses the requirements to apply for and sit for the Texas Uniform CPA Exam, which details the topics covered and the structure of the exam. The report presents the rules, sites, and testing windows under which the exam can be taken. It also discusses the resources available in preparation for the exam. Finally, it includes the additional requirements to become a Texas CPA once a candidate passes the exam. The Texas State Boards of Accountancy determines the laws and rules for becoming a CPA in the state of Texas. The candidates who meet specific eligibility requirements will be issued certificates to practice public accountancy within the state. These requirements...
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...Abstract This paper is on the based on ethical issues in financial accounting, I picked this subject because I believe that having good morals and ethics is the mainstay of life in general, But in finance and accounting it is very important to have this to be successful in business, which is based on personal, professional and corporate issues that will arise in day to day operation. Introduction Accounting is the profession of Analyzing, collection, recording and posting financial transactions in a manner to provide useful information essential to making financial decisions by leaders in a business or organization. Accounting is also called the language of business. The financial statements are used to communicate the effects of the operation and financial strength of a business or organization. By making comparisons of statements from a company from year to year, a professional could be able to predict the profitability, direction and financial condition of a business or organization (Juan, 2007). It is important that the accounting practice is immune to greed and selfishness, and should be a free emotional reporting function which requires a skillset to handle complex technical skills but have no moral involvement. People think on most financial issues or scandals are problems of disloyalty and distrust (Senaratne, 2011). Can we trust those who run the finances in today’s world? Can Accountants, auditors, bankers can be trusted? Yet when an issue is not...
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...Act Answer to Question No. 1 As the conclusion of where I will join college next year rapidly advanced, I decided to enquire the foremost I have selected, Accounting. Because my aim is to become a declared Public Accountant (CPA), I would like to understand more of what it entails. considering with figures, and notes and projecting the profits of a business, accountants are put with the blame of keeping track of the moneys of a business. God has blessed me with abilities in the areas of numbers and association, which initiated me to gaze for an occupation that utilizes both. Accounting appeared a logical alternative since they largely work with numbers and coordinate their clients' money. In alignment to become a CPA, one must obtain a bachelor's degree and work for a prescribed number of hours for a peak accounting firm. Covering a broad spectrum of enterprise associated specialization, accountants and those who proceed as auditors must be adept to determine whether or not a company is utilising their assets efficiently and if they are rightly recording the moneys they come in communicate with. I am cognizant that accountants work with cash and the documenting of it but would like to ascertain exactly what additional the job of a CPA comprises of. Answer to Question No. 2 Since the latest worsening of the American finances and job market, I began to ponder how very simple it would be to attain a job as an accountant. According to Steve French, an accountant for...
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...ShaSha Lei How Psychology Affect My Career Decisions Our career choices are shaped by the personal interest and environment in our lives. This research paper will discuss how interest and environment influenced my career decisions throughout the years. Become a Magician, Veterinarian, Psychologist and Accountant are some of various my career selections in the past 18 years. My early childhood career selection was to become a Magician. Why would I want to become a Magician? Because I read a book called “Charlie and the Chocolate Factory” and I was attracted by those fancy events. In the book, Mr. Wonka has the biggest candy factory in the world, and he can turn impossible things into possible situations. I always thought it would be great if I can have the same ability as him. My career decisions became more realistic while in Middle School and the High School. When I was in Middle School, I wanted to become a Veterinarian after I got my first puppy. I love dogs, and I want to make Veterinarian profession my future career. I found some information about Veterinarians in “Wiki Answers”, which indicates that “Veterinarian are required to study a Biology related major and must graduate with a Doctor of Veterinary Medicine degree from a 6 year program at an accredited college (http://wiki.answers.com). After I saw this reference website; I choose to abandon this career choice because Science is not my favor subject. After Middle School, in High...
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...Time estimates for the questions are based on a three-hour examination. Candidates are responsible for managing the time allocation between the objective-format portion and the case portion as it will not be controlled as part of the examination. Until otherwise advised, for the Elective examinations, candidates can expect two cases for a total of 150 minutes, where the maximum time for any one case is 90 minutes and the minimum is 60 minutes. Candidates will be advised if and when the cases begin to exceed 90 minutes. Chartered Professional Accountants of Canada, CPA Canada, CPA are trademarks and/or certification marks of the Chartered Professional Accountants of Canada. © 2015, Chartered Professional Accountants of Canada. All Rights Reserved. Elective Modules Blueprint – Jan 2015 update FOR THE OBJECTIVE-FORMAT PORTION: ASSURANCE ELECTIVE COMPETENCY AREA WEIGHTINGS CPA Competency Range 1. Financial Reporting 20-40% 2. Strategy & Governance 0-10% 4. Assurance 50-70% 5. Finance 0-10% The objective-format questions will...
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...I for one would like to see uniform policies across the board for all states. A policy like that would further cement the military way of life, custom and motto of no man left behind. Works Cited CalVet Home Loans. CalVet Home Loans. California Department of Veteran Affairs. Web. 17 Nov. 2015. Federal Benefits for Veterans, Dependents and Survivors. U.S. Department of Veterans Affairs. 2014. Web. 2 Nov 2015 Florida Veterans Benefit Guide. Florida Department of Veterans Affairs, 2015. PDF File. 29 Oct 2015 LAWS RELATING TO VETERANS: GENERAL PROVISIONS. Online Sunshine. §§ 295-295.01-295.23. 2015. Web. 29 Oct 2015 VETERANS AND OTHER MILITARY PERSONNEL; DEPENDENTS. Statutes Legislature, Texas. §§ 53.341. 2015. Web. 15 Nov 2015 Veteran Population. NATIONAL CENTER FOR VETERANS ANALYSIS AND STATISTICS. Department of Veteran Affairs. Web. 15 Nov....
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...A vision for excellence Rene Rodea Grand Canyon University EDA-575 Educational Leadership in a Changing World May 1, 13 A vision for excellence Planning has become an important part of developing good management skills and governing of an educational organization. The Strategic Planning in Higher Education “clearly articulates that a proven methodology will yield strategic thinking from groups and more organizations in a innovative direction” (Center for Organizational Development and Leadership). Planning assures organizations stay in touch with the needs of the community. Planning will ultimately contribute to the growth and organizational stability of a learning community. There are two Interstate School Leaders Licensure Consortium standards that educators must consider when developing a successful work plan. Interstate School Leaders Licensure Consortium standard one specifies that “a school administrator is an educational leader who promotes the success of all students by facilitating the development, articulation, implementation, and stewardship of a vision of learning that is shared and supported by the school community”. (GCU,2012 ISLLC pg. 18) Interstate School Leaders Licensure Consortium standard three specifies that “a school administrator is an educational leader who promotes the success of all students by ensuring management of the organization, operations, and resources for a safe, efficient, and effective learning environment”. (GCU,2012 ISLLC pg.18)...
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...Everyone remembers the Robin Hood Character? If you don’t, he was a person that stole money from the rich and gave it to the poor. Texas law has come up with a plan do to the same thing involving rich and poor school districts. This plan is called Robin Hood named after this fictional character. The law is designed to tax money from the richer school districts and give it to the poorer districts. There is a lot of controversy over this law, but in reality Robin Hood is a very good thing. One of the most important goals of this law is to give kids equal opportunities. Many children are born into poor families that live in a poorer neighborhood, which isn’t their fault and they can do nothing to help it. The Robin Hood plan gives these children to get the exact same quality education as a more privileged child living in a richer district. With the extra money the poorer districts schools are able to buy new books, computers, and other materials, so that every school is kept up to date. Another good general idea is that this plan will create a more educated public in those poorer cities. With the future of that city getting a strong education, the future public in general will be brighter. Robin Hood will improve the poor cities and help their economy in the long run. Using the Robin Hood will also result in less crime. This plan will keep children in the classroom and off the streets. It will also give them the education to go get a job out of school, instead of turning to crime...
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...4th at 12:00 p.m. – 2:00 p.m. Tuesday, June 5th at 6:00 p.m. – 8:00 p.m. Friday, July 6th at 12:00 p.m. – 2:00 p.m. Friday, August 3rd at 12:00 p.m. – 2:00 p.m. Tuesday, September 4th at 6:00 p.m. – 8:00 p.m. Friday, October 5th at 12:00 p.m. – 2:00 p.m. Friday, November 2nd at 12:00p.m. – 2:00 p.m. (Thanksgiving Meal) Tuesday, December 11th at 6:00 p.m. – 8:00 p.m. (Christmas Meal and Gifts) *Meeting times are subject to change or cancel. Notice for these occurrences will be given. The People’s Caucus of San Antonio is a peer group whose mission is to unify the HIV + community by gathering information and input from persons living with HIV/AIDS and using this information to bring change and excellence to San Antonio and South Texas. Our role is to be a voice of all people living with HIV/AIDS. Call Laura Castro one week in advance to let us know that you would like to attend. The number is: 210-335-7056. We need to know ahead of time so we can have enough food for everyone. All our meetings are held at: 611 E. Myrtle San Antonio,...
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...interesting to me because of all the moving pieces. In Mexico you had the Federalist going against the Consecutives. The whole time this was going on you had the Abolitionist opposing the war, thinking that America wanted Mexico just to add more slave states. At this time the term “MANIFEST DESTINY” was coined . In August 1843 Santa Anna threaten war with America if they were to incorporate Texas into the Union. Herrera (new president of Mexico) didn’t take this stance. With the encouragement from Great Britain President Herrera decided to resolve the issue of Texas with diplomacy rather than war. President Herrera then told America to send an ambassador to negotiate the Settlement of the Texas boundary. America sent Ambassador Slidell to negotiate for Texas, but his intensions involved more than just the State of Texas. When Ambassador Slidell went into Mexico he had every intention to buy California and New Mexico from Mexico. United States made an offer of 25 million dollars for The Rio Grande border in Texas and another 25 to 30 million for Mexico’s provinces of Alta California (California) and Santa Fe De Nuevo Mexico (New Mexico). Mexico was not inclined nor in position to negotiate. The Mexican people thought by selling the territories to the United States that it would tarnish there national honor. The Centralist, Federalist, and not even Mexican Moderates liked Ambassadors...
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...Southwest Airlines: Using Human Resources for Competitive Advantage 1. What are the key elements of Southwest Airline’s history? Why are these elements important to understanding Southwest? First of all, from its inception, Southwest has encouraged its employees to identify with others at the company, deliver great customer service, and have fun. Secondly, Southwest’s strategy was to pursue a low fare. So the company concentrated on flying to airports that are underutilized and close to a metropolitan area and also emphasized point-to-point routes, with no central hub and an average flight time of 65 minutes. This paid off in shorter turnaround times and higher equipment use. Thirdly, consistent with its strategy of low costs, low fares, and frequent flights, Southwest also kept its fares simple. The company typically offered only two fares on a route, a regular coach and an off-peak fare. Through looking at these key elements of Southwest Airline’s history, we got an idea of how Southwest Airlines ran its business and why this company has been profitable in every one of the last 21 years, a record achieved by no other major U.S. airline. The best way to understand the current situation of a company is to look back at important things that happened in this company in the past. 2. What is Southwest’s business/operational strategy? Southwest’s operational strategy is to fly just one aircraft type to cut down on training and maintenance costs, use smaller, less congested...
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...principal’s office to the courthouse, the author, Deborah Fowler, takes the stance that schools in Texas and other states have been historically safe for students and teachers even before it was commonplace for law enforcement officers to be assigned to them. The author states that since the release of the motion picture “The Blackboard Jungle” more than fifty years ago, popular media has fed the public’s concerns about juvenile delinquency. (Fowler, 2011) Fowler further states that those fears by the public are not supported by historical data, which document very few incidents involving youth and weapons in the nation’s public schools from the 1950’s to the present. Publicity around “isolated incidents” of school violence such as the Columbine shootings has increased the fears of the public as it pertains to violence in our schools. (Fowler, 2011) The author concentrates on the state of Texas in her article and cites that minor offenses such as class disruption have been criminalized, with students receiving Class C misdemeanor tickets each year. Fowler points out that historically the nation’s schools have been safe to include those in high-crime areas. School discipline has become more punitive in nature and in Texas and other states school discipline has begun to shift from the “schoolhouse to the courthouse.” Fowler cites a study by the Public Policy research Institute at Texas A&M University that the single most predictor of future involvement in the juvenile justice...
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...QUESTION 1: What is the strategy of Southwest Airlines? Southwest’s strategy has two overarching themes: 1) Operate as a leading low-fare carrier, and 2) their mantra, “Happy employees make for happy customers.” There are several components to each, which are described in detail below. 1) OPERATING AS A LEADING LOW-FARE CARRIER There are several factors to this strategy: Low fares: SWA had the lowest fares in the industry and endeavored to keep it that way. Low costs: Southwest had the ability to charge low fares in part due to low overhead. Lost cost measures included the following: * Identical fleet of airplanes: This minimized the number of parts required for upkeep and maintenance, and it reduced carrying costs. It allowed SWA to simplify and harmonize training and operating procedures. Finally, not only was inventory “interchangeable” across the organization, staff could have moved freely from one location to the next with little to no training time required. * No meals on flights: A savings of $40 per passenger. * No seat assignments: No staff resources were required to maintain or change seat assignments, and no electronic system capacity was required to track/record such transactions. Simplified approach: Southwest kept the fare structure simple. * Only two types of fares: Regular and off-peak fares (no business class, first class.) * Consistent “within state” fares: For instance, a passenger can fly anywhere within...
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...Language(s)*: | Not Reported | Gender: | Male | Education: | TEXAS COLLEGE OF OSTEOPATHIC MEDICINE; FORT WORTH, TX | Hospital Affiliation: | Baylor Regional Medical Center at Grapevine | | 2.3 miles | Shughrue, Cynthia Lynne, DO | | ------------------------------------------------- Top of FormBottom of Form8220 WALNUT HILL LN STE 516 DALLAS, TX 75231 214-750-7374 | | Map | Send to My Phone | Add to Address Book | | In Network | more | | | | | | | FAMILY PRACTICE Board Certified | | Family Medicine | | | | Extended Office Hours: | Not Reported | Graduation Date: | 05/01/1987 | Secondary Language(s)*: | Portuguese(Physician) | Gender: | Female | Education: | UNIVERSITY OF KANSAS; LAWRENCE-KANSAS CITY, KS | Hospital Affiliation: | Texas Health Presbyterian Hospital Dallas | | 2.3 miles | Ragle, Theron D, MD | | ------------------------------------------------- Top of FormBottom of Form8230 WALNUT HILL LN BLDG 3 #600 DALLAS, TX 75231 214-363-5660 | | Map | Send to My Phone | Add to Address Book | | In Network | more | | | | | | | FAMILY PRACTICE Board Certified | | Family Medicine | | | | Extended Office Hours: | Weekend | Graduation Date: | 05/30/1984 | Secondary Language(s)*: | Not Reported | Gender: | Male | Education: | UNIVERSITY OF TEXAS; GALVESTON, TX | Hospital Affiliation: | Texas...
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