Cpa Educational

In: Business and Management

Submitted By Janet33
Words 268
Pages 2
CPA Educational Requirements (Florida) top
To qualify as a candidate for the Certified Public Accountant (CPA) examination, the following requirements must be fulfilled (as quoted from the State of Florida website):
1. A bachelor's degree from an accredited college or university, unless one is using the provisions of the foreign rule.
The Board accepts degrees from schools accredited by the following associations : Middle States Association, New England Association, North Central Association, Northwest Association, Southern Association of Colleges and Schools, Western Association of Schools and Colleges, Association of Independent Schools and Colleges who have been approved by the Florida State Board of Independent Colleges and Universities, and Canadian Schools who have been approved by their provincial educational bodies.
2. The accounting education program must consist of 36 semester hours of upper division accounting courses including coverage of tax, auditing, financial, and cost accounting. The business education program must consist of 39 semester hours of upper division general business courses with some exceptions. One micro-economics, one macro-economics, one statistics, one business law, and one introduction to computers course may be lower division. As part of the general business hours, applicants are required to have a total of six semester hours of business law courses which must cover contracts, torts, and the Uniform Commercial Code. Excess upper division accounting courses may be used to meet the General Business requirement. Elementary accounting classes are never acceptable for credit. Courses for non-accounting majors and any MBA courses that are equivalent to elementary accounting are not accepted for this requirement.
Examination Dates
April - May
July - August
October - November
January -…...

Similar Documents

Cpa Report

...To: Outside CPAs From: CPA Date: November 12, 2012 Subject: Professional responsibilities as a Certified Public Accountant (CPA), difference between a review and an audit; explanations regarding deferred tax methods, accounting changes and error corrections, and establishing a subsidiary as a corporation. CC: manager It has come to my attention that my expertise is warranted for the explanations on the following topics: the methodology used in determining deferred taxes, procedures required for reporting accounting changes and error corrections, and the rationale behind establishing a subsidiary as a corporation. CPA Professional Responsibilities and Roles I am delighted that you seek my expertise in these topics. I want to first give you a brief overview of my professional responsibilities and role as a CPA for this company. As a licensed CPA by the Tennessee State Board of Accountancy (TNSBA), and a current member of the American Institute of Certified Public Accountants (AICPA), I am required to uphold and practice with a level of ethical conduct. I ensure that I have the required educational background and experience, and continue to maintain updated educational recaps every three years. According to the Code of Professional Conduct, members are to have “…a continuous responsibility to cooperate with each other to improve the art of accounting” (AICPA, 2012, para. 1). I am......

Words: 1212 - Pages: 5

Cpa Exam

...Ninth Edition CPA Preparatory Program Regulation Negotiable Instruments Sample Brian Hock, CMA, CIA with Dave Fairchild, CPA, CMA HOCK international, LLC P.O. Box 204 Oxford, Ohio 45056 (866) 807-HOCK or (866) 807-4625 (281) 652-5768 Published August 2011 Acknowledgements Material from Uniform CPA Examination, Selected Questions and Unofficial Answers, Copyright © 1990-2011 by the American Institute of Certified Public Accountants, Inc., is reprinted and/or adapted with permission. Acknowledgement is due to the Institute of Certified Management Accountants for permission to use questions and problems from past CMA Exams. The questions and unofficial answers are copyrighted by the Certified Institute of Management Accountants and have been used here with their permission. © 2011 HOCK international, LLC No part of this work may be used, transmitted, reproduced or sold in any form or by any means without prior written permission from HOCK international, LLC. Thanks The author would like to thank the following people for their assistance in the production of this material:     Kevin Hock for his work in the formatting and layout of the material, Lynn Roden, CMA for her assistance in the technical elements of the material, All of the staff of HOCK Training and HOCK international for their patience in the multiple revisions of the material, The students of HOCK Training in all of our classrooms......

Words: 11083 - Pages: 45


...CURRICULAM VITAE Md. Mijanur Rahman Khan Mobile : 01717509541 Aspiration To join a reputed organization where I can sharpen my problem- solving skill, enhance expertise on my areas of concentration, widen my intellectual horizon, and I shall be able to prove my eligibility by working with the professionals and thus enhance my professional skills. Permanent Village-Norkhali, Post-Hularhat, P.S-Perojpur Sadar, District-Perojpur. Address Present Village-Norkhali, Post-Hularhat, P.S-Perojpur Sadar, District-Perojpur. Address Educational 2009 B.A (Hon’s) in Bangla Qualification Govt. Sohrawardy College, Perojpur. National University. 2nd Class. 2006 Higher Secondary Certificate (HSC) Board of Intermediate and Secondary Education, Barisal. Govt. Sohrawardy College, Perojpur. G.P.A 3.10 2003 Secondary School Certificate Board of Intermediate and Secondary Education, Barisal. Gazalia Adarsha Secondary High School,......

Words: 372 - Pages: 2

Cpa Requirements

...CPA Exam Application Process Educational Requirements |Educational Requirements |Louisiana |Georgia |Texas | |Baccalaureate Degree |Yes |Yes |Yes | |150 Hour Rule |Yes |Yes |Yes | |Eligibility to Sit |After Graduation |After Completion of Undergraduate |After Graduation | | | |Degree in Accounting | | Additional Educational Requirements Louisiana: Accounting concentration of 24 hours at the undergraduate level and 24 hours of business courses other than accounting, including a Business Law class suitable for the CPA Exam (LSU: BLAW 4203). Undergraduate Accounting Hours Required • Intermediate Accounting 6 hours (LSU: ACCT 3001 and 3021) • Cost Accounting 3 hours (LSU: ACCT 3121) • Income Tax Accounting 3 hours (LSU: ACCT 3221) • Auditing 3 hours (LSU: ACCT 3222) • 3 hours from courses listed below* 3 hours ...

Words: 1142 - Pages: 5

Cpa Requirements in La

...CPA Requirements a. Identify the education requirements to be eligible to sit for the CPA exam in your state. Include any specific educational content requirements. In Louisiana State, candidate must meet the following educational requirements: • have earned a baccalaureate or higher degree from an academic institution recognized by the Board; • have completed a minimum of 150 semester (225 quarter) hours of postsecondary, graduate or postgraduate education at an institution recognized by the Board ; • have completed 24 semester (36 quarter) hours of business courses other than accounting, including at least 3 semester (4.5 quarter) hours in commercial law as it affects accountancy; and • have completed 24 semester (36 quarter) hours of specific accounting at the undergraduate level OR 21 semester (31.5 quarter) hours on the graduate level in courses distributed as follows: For undergraduate student, the requiring courses are 6 hours Intermediate Accounting, 3 hours Cost Accounting, 3 hours Income Tax Accounting, 3 hours Auditing, 9 hours Accounting Elective. For graduate student, the requiring course are 3 hours Intermediate Accounting, 3 hours Cost Accounting, 3 hours Income Tax Accounting, 3 hours Auditing, 9 hours Accounting Elective. • foreign education documents must be evaluated through b. List the work experience requirements in your state. Is experience in industry as an accountant or an internal auditor sufficient to be eligible to......

Words: 535 - Pages: 3

Cpa Report

...CPA Report Dawn Rouse ACC545 December 9, 2013 Jeffrey Mitchell CPA Report INTERNAL MEMO TO: Management FROM: Dawn Rouse, CPA RE: CPA Report ------------------------------------------------- DATE: December 9, 2013 ------------------------------------------------- I’m writing to let give you the rough draft of the information that I will provide to the CPAs in response to their questions about the subsidiary. You will find my responses to their questions along with the information you request regarding the responsibilities of a CPA and the differences between a review and an audit. US GAAP (SFAS 109) requires deferred taxes to be computed under the liability method. This method states that deferred tax assets and liabilities are recognized when there is a temporary difference between the stated value of an asset or liability for tax purposes and the value for financial reporting purposes. Deferred tax is contingent on future revenue and income being sufficient to offset the deferred tax. When an asset’s carrying value exceeds its tax basis the result is deferred tax and when it is less it is considered a tax asset. When a liability’s carrying value exceeds its tax basis, the result is a tax asset and when it is less it’s a tax liability. SFAS 154 requires “retrospective application” for any voluntary changes in accounting principles. Restating comparative financial statements to show the new method as if it had been applied the whole time is......

Words: 693 - Pages: 3

Becker Cpa Regulation

...Becker CPA Review, PassMaster Questions Lecture: Regulation 7 CPA PassMaster Questions–Regulation 7 Export Date: 10/30/08 1 © 2009 DeVry/Becker Educational Development Corp. All rights reserved. Becker CPA Review, PassMaster Questions Lecture: Regulation 7 Agency CPA-01299 Type1 M/C A-D Corr Ans: C PM#1 R 7-01 1. CPA-01299 Lw R02 #5 Page 12 Lee repairs high-speed looms for Sew Corp., a clothing manufacturer. Which of the following circumstances best indicates that Lee is an employee of Sew and not an independent contractor? a. b. c. d. Lee's work is not supervised by Sew personnel. Lee's tools are owned by Lee. Lee is paid weekly by Sew. Lee's work requires a high degree of technical skill. CPA-01299 Explanation Choice "c" is correct. A clear example of an employee is one who works full time for the employer, uses the employer's tools, is compensated on a time basis, and is subject to supervision of the employer in the details of the work. A clear example of an independent contractor is one who has a calling of his own, who uses his own tools, is hired for a particular job, is paid a given amount for the job, and follows his own discretion. Thus, payment on a weekly basis is an indication that a person is an employee rather than an independent contractor. Choice "a" is incorrect. If Lee's work is not supervised by Sew's personnel, per the above, that would be an indication of independent contractor status. Choice "b" is incorrect. Per the above,......

Words: 63700 - Pages: 255

Cpa Report

...CPA Report Laura Sferra Acc/545 November 3, 2014 Mr. Hung Tran We are currently in a review engagement with XYZ CPA firm. The CPAs from this firm will be performing procedures (primarily analytical procedures and inquires) that will provide a reasonable basis for obtaining limited assurance that there are no material modifications that should be made to the financial statements for them to be in conformity with Generally Accepted Accounting Principals (GAAP). A review does not obtain an understanding of this organization's internal control, assess fraud risk, test accounting records or other procedures ordinarily performed in an audit. The CPAs will issue a review report stating that the review was performed in accordance with Statements on Standards for Accounting and Review Services. This report will not issue an opinion ( as with an audit) but will state that a review is substantially less scope than an audit and that the CPA is not aware of may material modifications that should be made to the financial statements for them to be in conformity with GAAP. It will also state that the financial statements are the responsibility of management. As a professional accountant within this organization I am responsible for the preparation and fair presentation of the financial statements in accordance with Generally Accepted Accounting Principals. It is my role to ensure and safeguard the......

Words: 1190 - Pages: 5

Cpa Preparation

...advance further. Not only do others respect and admire your Accounting education, “CPAs achieve a level of expertise and proficiency beyond that of a “standard” accountant-proudly earning them the designation of CPA” (NASBA). While preparing for the CPA exam, you further your accounting knowledge with extensive studying of vigorous material. In addition to prestige and respect, by becoming a CPA, you stand out to potential employers. Earning your CPA proves you have the commitment to your career and will help your career advancements as well as job security. CPAs have a variety of talents that many businesses look for. Many prospective employers are interested in individuals who have knowledge in Auditing, International Financial Reporting, and Tax Advisory Services, which are all topics that are tested on the CPA exam. The CPA exam tests on IFRS and GAAP which will help enhance your knowledge in international accounting. The U.S. is in motion to prepare to adopt IFRS and this extensive knowledge will help you prepare for growing globalization and a move towards IFRS. Holding the title of CPA, coupled with international accounting knowledge, almost guarantees a higher salary. According to the 2009 Robert Half Salary Guide, a CPA license can mean a different of 10% between them and their non-licensed peers (NASBA). Furthermore, there are many unique privileges and opportunities that are available to CPAs like signing audit opinions, working for the FBI, financial consultancy,......

Words: 933 - Pages: 4

Cpa Standards

...Abstract The following report summarizes the requirements for becoming a Certified Public Accountant in the State of Texas. I compiled information from the Texas State Board of Public Accountancy, Becker Professional Education, the Texas Society of CPAs, American Institute of CPAs and the National Association of State Boards of Accountancy. The results of this research will prove beneficial for Llenrav Enterprises as staff accountants will save numerous hours researching the information individually and be better prepared when submitting application information needed to begin CPA examination. CPA Requirements for the State of Texas Research indicates that CPA’s earn up to 10% more than those who are not certified (Becker). Of course location, experience, education and the employer determine the overall salary. With only one year of experience a non-CPA employee can earn approximately $61,250, while a CPA can earn $67,375 in the same position. Now that I have your attention I will guide you through the process of becoming a Certified Public Accountant in Texas. Before applying for the CPA exam you must first meet educational requirements. In Texas you are required to obtain a Baccalaureate with 150 semester hours (Becker). Of the 150 semester hours, you are required to have 30 upper level hours in accounting that are above the principle level, 24 upper level business related courses and 3 hours of ethics (TSBPA). The Texas State Board of Public Accountancy......

Words: 1106 - Pages: 5

Cpa Ms

...I am writing to express my interest in the position stated above. My academic background of CPA and an ongoing degree (4th year) in Economics and mathematics at the University of Nairobi have equipped me with requisite skills in :supplier reconciliation, preparing and resolving bank reconciliations, billing, general ledger ,preparation of financial statements, handling the three primary data entry books, invoicing, revenue and also inventory management roles. Not only have I learned to conduct these activities and roles but also know how to coordinate and correlate each activities with the Company`s objectives, in order to improve efficiency and effectiveness of processes by minimizing input of resources and maximizing output. Recently undertaking a course in Statistical packages for social scientists, I have gained knowledge and skills relating to data entry, manipulation and analysis .I have been on attachment at the Kenyatta National Hospital from September 2014 to January 2015, where I have acquired skills necessary for the accounting profession and have also acquired experience in the use of accounting software and proficiency in Microsoft office. Additionally, I possess strong communication skills and a good working knowledge of administrative procedures, applications of QuickBooks and sage systems as well as various computer applications and programs. I strongly believe I am the suitable candidate for this position in view of my background, professional and......

Words: 280 - Pages: 2

Cpa Detail

...Activity 2_professional competence * The national Institute of accountants(NIA) * CPA Australia (CPA) * The Institute of chartered accountants(ICCAA) 1-The key differences between the three organizations are: NIA: The National Institute of Accountants (NIA) is a professional organization for accountants recognized for their practical, hands-on skills and a broad understanding of the total business environment. You can learn more about the NIA in our corporate profile. The NIA is a progressive, responsive accounting body committed to integrity professionalism and professional development. It represents more than 22,000 members and students working in industry, commerce, government, academia and private practice. CPA: A CPA is a finance, accounting and business professional with a specific qualification. The CPA designation is a mark of high professional competence. It indicates soundness in depth, breadth and quality of accountancy knowledge. ICAA: A Chartered Accountant has completed one of the most thorough educational training qualifications on offer; their experience sets them apart. Chartered Accountants have: * Highly developed communication and technical skills * Dedication to completing work to a high standard * Commitment to self improvement and development * Ambition to achieve the best for their clients. The Chartered Accounting qualification equips Chartered Accountants with the perfect blend of learned principles and......

Words: 361 - Pages: 2

Cpa Report

...| Brown, LLC | Memo To: Management From: Brown LLC CC: Partners & External CPAs Date: [ 4/17/2012 ] Re: CPA Report First, I want to take this opportunity to thank you in advance for your time and consideration. I am honored to provide you with the best recommendation(s) to ensure you are aware of the correct information as it pertains to examining a subsidiary for a corporation. I am aware of your concerns and want to educate you on the options that are available. I will address: * The methodology used to determine deferred taxes. * Discuss the procedures for reporting accounting changes and error corrections. * Provide a rationale for establishing a subsidiary as a corporation. * Discuss my primary responsibilities of a CPA. * Provide the difference between a review and an audit. The methodology used to determine deferred taxes. Companies will have two different types of deferred tax methods to choose: 1. Liability Tax Allocation Method 2. Deferred Tax Allocation Method Liability Tax Allocation Method suggests that deferred taxes are based on estimated tax rates because; temporary difference will reserve itself. Meaning, all tax rates are adjusted according to corresponding rate change(s), for future use within a current period. In addition, Liability Tax Allocation Method is allowed for financial reporting purposes and should be reflected on the balance sheet (Keiso, Weygandt, & Warfield, 2007). On the......

Words: 1063 - Pages: 5

Cpa Report

...CPA Report Financial Reporting June 4, 2012 A subsidiary is its own legal entity that is governed by a board of directors. For independence, the subsidiary corporation has its own liability and is separate from the parent corporation for taxation and regulatory guidance from state and federal agencies. Control over the subsidiary is maintained by the parent corporation holding more than fifty-percent shareholder value and voting rights in the subsidiary charter. The professional responsibilities of the certified public accountant (CPA) are to provide assurance services and attestation services that include an audit and review of historical financial statements and internal control effectiveness of reporting financial transactions. These services are usually divided between two separate CPA firms to review asset and revenue balances of subsidiaries which make up a portion of the totality of the parent company’s financial statements. A review of financial statement transactions by a certified public accountant consists of an analysis of accounting procedures to determine if there are errors in financial reporting and that they adhere to generally accepted accounting principles (GAAP). During this phase, the CPA will consult with management and accounting staff with a follow up of the organization’s written policies to determine that financial statements are prepared in conformity to GAAP. The audit of financial statements include a testing of...

Words: 872 - Pages: 4

Cpa Report

...CPA Report Michelle Richardson ACC/545 Internal Control Systems September 10, 2012 Jeffrey Mitchell Memo Accounting Professionals, Inc. To: Management From: Michelle Richardson CC: Jeffrey Mitchell Date: September 10, 2012 RE: CPA Report ________________________________________________________________________ Per your request, this memo provides explanations regarding a subsidiary that has recently been set up as a corporation. This explanation includes the procedures for reporting accounting changes and error corrections, the methodology used to determine deferred taxes, and the rationale for establishing the subsidiary as a corporation. According to the AICPA (2012), “licensed CPAs are subject to regulation by their respective state boards of accountancy and strict professional ethics rules adopted by the boards to protect the public against fraud, incompetence and conflicts of interest” (para. 1). As such, the responses to the outside CPA’s in regard to the above-mentioned matters will be handled with the utmost diligence. In addition, to clarify the questions regarding the differences between reviews and audits, an audit is the “accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria” (Arens, Elder, & Beasley, 2006, p. 19). Reviews, on the other hand, are a “form of attestation in which a CPA firm issues a written report concerning......

Words: 1249 - Pages: 5