Certified Public Accountant (CPA) Accountants Term Paper

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In addition, there is no requirement, per se, for a master's degree; Within the total hour requirement, 36 semester hours of accounting and/or tax courses above the principles level and 39 semester hours of general business courses, including six semester hours in business law (Uniform CPA Exam).

The Uniform CPA Examination consists of four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR) and Regulation (REG). The exam is offered up to six days a week during January, February, April, May, July, August, October and November each year.. After the state board determines a candidate is eligible to sit for specific sections of the CPA Examination, the candidate will receive a Notice to Schedule (NTS). The candidate can then register directly with a Prometric testing center to take one or more sections. The CPA exam is a closed book, secured examination.

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Candidates are required to sign a statement that they will not disclose the contents of the examination. Reciprocity is the granting of a CPA license by one state based on your CPA license from another state. Because they use the Uniform CPA Examination, most states recognize the validity of licenses from other states. Requirements for experience and education vary, but states generally allow people to claim credit for successful completion of the examination in another state (Uniform CPA exam).

All CPA lAll licenses expire on December 31 of each odd-numbered year.

No continuing education (CPE) is required during the first year of licensure. If the license was issued in an even-numbered year, 40 hours of CPE are required to renew the license the following year. Eight of the 40 hours must be in auditing.....

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