Notas de lectura

Class notes CPA

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Grado
CPA

Institución
CPA

Basic of CPA (Certified Public Accountant) The Basic of CPA document would focus on the fundamentals of becoming a Certified Public Accountant (CPA), a highly regarded professional designation in the field of accounting. The content would typically include: What CPA is: An explanation of the CP...

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Subido en 7 de enero de 2025
Número de páginas 3
Escrito en 2024/2025
Tipo Notas de lectura
Profesor(es) Anirban sarker
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cpa
cpa exam
financial analysis
cpa exam preparation
certified public accountant
business environment and concepts bec
continuing professional education

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Understanding CPA: A
Comprehensive Overview
What is CPA?

CPA stands for Certified Public Accountant. It is a prestigious professional
designation granted to accountants who pass a series of examinations and
meet other state and educational requirements. CPAs are highly trained
professionals who provide a range of financial services, including auditing,
tax preparation, consulting, and financial reporting.

Key Points about CPA:

1. The CPA Exam:
o The CPA designation is obtained by passing a rigorous
examination that is divided into four sections:
1. Auditing and Attestation (AUD)
2. Financial Accounting and Reporting (FAR)
3. Regulation (REG)
4. Business Environment and Concepts (BEC)
o Each section tests the candidate’s knowledge and ability to apply
accounting principles and practices in various scenarios.
o The exam is known for its complexity and thoroughness,
requiring candidates to have a deep understanding of accounting,
tax laws, auditing standards, and business operations.
2. Educational and Experience Requirements:
o To be eligible to sit for the CPA exam, candidates generally need
to have completed at least 150 semester hours of college
coursework, which is more than the typical 120 hours required
for a bachelor’s degree.
o In addition to the education requirement, most states require
candidates to gain some work experience under the supervision
of a licensed CPA, typically ranging from 1 to 2 years.

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