cnltdl

2004年在美国考cpa的朋友，你们好!相互认识一下，互相促进吧！
我计划今年8月份考，刚刚接到NTS, 还没有预约考试时间，现在正在复习.
希望更多机会与各位高手多多交流，谢谢先.my mail [email=".cnltdl@yahoo.com"]cnltdl@yahoo.com[/email]

www.cpa-exam.org（官方网站）

cnltdl

  大家都忙呀？

quebeckevin

小弟我最近打算转行做accountant.请问要想考ucpa要有什么条件要有美国的学位吗。还是在加拿大念个会计学位就可以的。美加会计制度一样吗？谢谢

cnltdl

不要。中国的，加拿大的商科和经济类相关的学位本科及以上都行。

cnltdl

美加会计制度有差别，tax和business law不太一样

cnltdl

美国注册公共会计师协会(American Institute of Certified Public Accountants), 成立于1887年，原名为美国公共会计师协会(AAPA)，1917年改为美国会计师协会(AIA), 至1953年改为现名。它是世界上会员最多的会计师组织，在国际同行内影响比较大，但由于三方面原因目前尚未进入中国大陆：
一是中国考生必须到美国去参加考试；
二是美国各州法律不同，在某州注册的CPA到另一州执业有很多法律限制，令中国学员难以选择；
三是AICPA的全球化开发程度有限，未见对海外学员的任何鼓励和扶助政策。

To qualify for certification, you must:

- complete a program of study in accounting at a college/university (the AICPA recommends at least 150 semester hours of college to study to obtain the common body of knowledge for becoming a CPA.)
- pass the Uniform CPA Examination, which is developed and graded by the AICPA; and
-have a certain amount of professional work experience in public accounting (not all states require this).


2004年uscpa机考，以下是笔考跟机考的内容对比：

The Uniform CPA Examination will be delivered in a computer-based format beginning April 5, 2004. The final paper-based version of the CPA examination will be given on November 5 and 6, 2003.

The following table compares the content areas tested in each section under the current structure and under the proposed structure. The percentages refer to the amount of topical coverage within the specified section of the examination. The material differences between the structures are as follows:

Current Examination
1.Auditing 100%
2.Financial Accounting & Reporting 100%
3.Accounting & Reporting
- Taxation 60%
- Governmental and Not-for-Profit Organizations 30%
- Managerial (measurement)10％
4.Law & Professional Responsibilities
- Business Structure 20%
- All areas other than Business Structure 80%

Proposed Examination
1.Auditing & Attestation 100%
2.Financial Accounting & Reporting
-  Business enterprises 80%
-  Governmental entities 10%
-  Not-for-profit  organizations 10%
3.Regulation
- Taxation 60%
- Law & Professional Responsibilities (all areas other than Business Structure) 40%
4.Business Environment & Concepts
- Business Structure 20%
- Measurement (managerial) 10%
- All areas other than Business Structure and Measurement (not separately tested on current examination)70％

cnltdl

给我回了mail朋友，我会尽快和你们联系。

cnltdl

我已回了mail,请查收。如果各位同意，等联系到一定人数，我整理一个通讯录方便大家联系交流。