2013년 11월 28일 목요일

About 'public accounting act'|Why Muslim Publics Disbelieve Accounts of Terrorist Acts







About 'public accounting act'|Why Muslim Publics Disbelieve Accounts of Terrorist Acts








After               years               of               undergraduate               and               postgraduate               study               you               are               now               ready               to               begin               your               career               as               a               Wyoming               Certified               Public               Accountant.

However,               before               you               can               practice               as               a               CPA               you               will               need               to               qualify               for,               sit               for,               and               pass               the               Wyoming               CPA               Exam.

To               do               this               you               will               need               to               arm               yourself               with               some               basic               information               about               where               and               how               to               apply,               what               to               study,               and               what               to               expect               on               the               test               day.

Luckily               this               article               contains               everything               you               need               to               know               about               taking               the               Wyoming               CPA               Exam.

Board               of               Accountancy               
               Wyoming               Board               of               CPAs               
               2020               Casey,               Suite               100               
               Cheyenne,               Wyoming               82002-0610               
               (307)               777-7551               phone               number               
               (307)               777-3796               fax               number
               Requirements               to               Sit               for               the               Wyoming               CPA               Exam
               There               are               few               basic               requirements               that               you               must               meet               in               order               to               qualify               to               sit               for               the               Wyoming               CPA               Exam.

First               you               must               be               a               Wyoming               state               resident               or               be               regularly               employed               in               Wyoming.

You               must               also               have               earned               a               baccalaureate               degree               from               a               regionally               accredited               college               or               university,               have               completed               150               semester               hours,               with               24               semester               hours               of               upper               division               accounting               coursework,               and               24               semester               hours               of               business               related               coursework.

In               addition               to               these               educational               requirements               you               will               also               need               to               be               at               least               18               years               old               and               be               of               good               moral               character.
               Application               Process
               The               first               step               in               the               application               process               is               to               download               or               request               a               complete               application               package.

For               application               information               and               to               request               application               material               you               should               contact:               http://cpaboard.state.wy.us/index.aspx.
               Here               you               will               find               fees               charged               for               the               packet               and               a               mailing               address.

You               will               need               to               then               complete               the               application               packet               and               mail               it               back               along               with               all               required               documents               and               supplemental               documents.

You               will               also               need               to               request               that               your               college               or               university               send               your               transcripts               directly               to               the               Wyoming               Public               Board               of               Accountancy               to               prove               that               you               have               met               the               educational               requirements               needed               to               sit               for               the               Wyoming               CPA               Exam.
               If               you               will               need               testing               accommodations               because               of               a               disability               you               will               need               to               request               accommodations               at               the               time               you               submit               your               application.

You               will               need               to               fill               out               an               accommodation               form,               which               will               be               in               your               application               packet.

You               will               also               need               to               submit               an               application               fee               along               with               your               completed               application               and               supplemental               forms.

To               see               what               the               most               current               application               fees               are               you               will               need               to               visit               the               Wyoming               Board               of               Accountancy's               website,               however               to               give               you               an               idea               of               what               to               expect,               the               2006               application               fee               were:               $100               first               time               or               transfer               applicants,               $100               pre-1997               re-examination               applicants,               $40               for               other               re-examination               applicants,               and               an               NSF               fee               of               $25.
               Keep               in               mind               that               this               packet               will               take               about               30               days               to               evaluate               and               process               before               you               can               go               on               to               the               next               steps.

Deadlines               for               submitting               applications               have               been               eliminated               because               now               testing               is               done               two               months               out               of               every               three               months.

The               only               time               limitation               is               that               you               will               have               only               six               months               to               take               your               exams               after               you               submit               your               application,               so               don't               apply               for               more               tests               than               you               will               be               able               to               successfully               complete               in               a               six               month               period.
               After               the               Board               receives               your               application,               processes               it,               and               approves               you               to               sit               for               the               Wyoming               CPA               Exam,               they               will               submit               an               Authorization               to               Test               to               the               NASBA.

NASBA               will               then               invoice               you               for               the               exams               that               you               have               applied               for.

You               will               have               90               days               to               pay               this               invoice               before               your               application               expires               and               you               will               have               to               apply               again.

The               price               for               each               section               of               the               Uniform               CPA               Exam               will               be               vary               year               by               year               so               you               will               need               to               visit               www.nasba.org               to               check               on               the               most               current               rates,               however,               to               give               you               an               idea               of               what               to               expect,               the               2006               NASBA               fees               for               the               Uniform               CPA               Exam               were               as               follows:
               AUDIT               (Auditing               and               Attestation)               $159.25               
               FARE               (Financial               Accounting               and               Reporting)               $148.00               
               ARE               (Regulations)               $125.50               
               LPR               (Business               Environment               and               Concepts)               $114.25
               After               your               payment               is               received               in               full               for               your               exams               you               will               be               sent               a               Notice               to               Schedule.

This               notice               will               contain               scheduling               and               testing               information,               and               it               will               tell               you               what               your               identification               number               is,               and               when               your               scheduling               window               expires.

You               will               have               about               6               months               to               schedule               and               take               all               of               the               exams               that               you               applied               for.
               You               can               schedule               your               exam               anytime               during               the               six               months               that               are               convenient               to               you               as               long               as               the               testing               center               is               open               and               has               space               to               fit               you               in.

It               is               recommended               that               you               register               early               to               ensure               that               you               get               a               testing               space               on               the               days               that               you               want.

Most               testing               centers               are               open               Monday               through               Saturday               during               the               following               windows               of               time:
               January               2               -               February               28               (29)               
               April               1               -               May               30               
               July               1               -               August               31               
               October               1               -               November               20
               There               are               several               ways               in               which               you               can               schedule               your               exam.

First               you               can               call               the               Prometric               Student               Testing               Service               Call               Center               at               1-800-580-9648,               or               you               can               go               to               their               website               at               http://www.prmoetric.com/cpa,               or               you               can               contact               your               local               testing               center.
               Thomas               Prometric               Test               Center               
               951               Werner               Ct.,               Suite               230               
               Casper,               WY               82601-1312               
               (307)               472-4888               phone               number               
               Site               Code:               5000
               Once               you               have               your               tests               scheduled               you               will               be               ready               to               study               for               the               computerized               Uniform               CPA               Exam.
               What               You               Need               to               Know               About               the               Computerized               Uniform               CPA               Exam
               AUD               will               last               4.5               hours               
               FARE               will               last               4.0               hours               
               ARE               will               last               3.0               hours               
               LPR               will               last               2.5               hours
               If               you               plan               on               taking               the               Auditing               and               Attestation               (AUD)               section               of               the               Uniform               CPA               Exam               then               you               will               want               to               study               the               following               information:
               1.

Auditing               Procedures               
               2.

Generally               Accepted               Auditing               Standards               
               3.

Other               Standards               That               Are               Applicable               to               Attest               Engagements               
               4.

Planning               the               Engagement               
               5.

Internal               Controls               
               6.

How               to               Obtain               and               Document               Information               
               7.

How               to               Review               Engagements               and               Evaluate               Information               
               8.

How               to               Prepare               Communications
               If               you               plan               on               taking               the               Financial               Accounting               and               Reporting               Section               (FARE)               of               the               Uniform               CPA               Exam               then               you               will               want               to               study               the               following               information:
               1.

Generally               Accepted               Accounting               Principles               for               Business               Enterprises               
               2.

Generally               Accepted               Accounting               Principles               for               Not-For-Profit               Enterprises               
               3.

Generally               Accepted               Accounting               Principles               for               Government               Entities               
               4.

Concepts               and               Standards               for               Financial               Statements               
               5.

Know               What               Items               Are               Commonly               Found               on               Financial               Statements               
               6.

Know               How               to               Account               For               and               Report               Various               Transactions
               If               you               plan               on               taking               the               Regulation               Section               (ARE)               of               the               Uniform               CPA               Exam               then               you               will               want               to               study               the               following               information:
               1.

Federal               Taxation               Procedures               and               Regulations               For               Individuals               
               2.

Professional               Ethics               
               3.

Professional               Legal               Responsibilities               
               4.

Applicable               Business               Laws               
               5.

Federal               Taxation               Procedures               and               Regulations               For               Entities               (Both               For-Profit               and               Not-For-Profit)
               If               you               plan               on               taking               the               Business               Environment               and               Concepts               Section               (BEC)               of               the               Uniform               CPA               Exam               then               you               will               want               to               study               the               following               information:
               1.

Business               Structures               
               2.

Economic               Concepts               
               3.

Financial               Management               Issues               
               4.

Information               Technology               
               5.

Planning               and               Measuring               
               6.

Reasoning               Used               as               a               CPA
               Format               of               the               Uniform               CPA               Exam
               The               Uniform               CPA               Exam               has               recently               been               transitioned               from               a               paper               and               pencil               exam               to               a               computerized               exam.

Because               of               this               transition,               the               format               of               the               exam               has               also               evolved.

Each               section               will               consist               of               multiple               choice               testlets               comprised               of               24               to               30               questions.

Each               testlet               will               then               be               supplemented               with               a               case               study               called               a               simulation.

You               will               be               given               30               to               50               minutes               to               complete               each               simulation.

The               simulations               will               test               your               ability               to               perform               entry               level               CPA               tasks.
               Study               Tips
               Studying               for               the               Uniform               CPA               Exam               will               be               quite               an               undertaking,               as               you               will               be               tested               on               six               years               of               college               level               education.

To               help               you               with               this               process               it               is               highly               recommended               that               you               enroll               in               some               type               of               CPA               Exam               Preparation               Course               offered               by               a               college               or               university.

However,               this               is               not               mandatory,               and               there               are               many               high               quality               self-study               CPA               Exam               Review               Courses               available               to               you.
               You               can               also               utilize               the               study               materials               provided               by               the               testing               board,               including               an               exam               tutorial               that               is               offered               on               the               following               website:               http://www.cpa-exam.org/lcr/exam_tutorial.html.

This               tutorial               will               offer               you               many               great               tools               for               passing               the               Computerized               Uniform               CPA               Exam.

First               this               website               will               offer               you               an               explanation               on               how               the               test               is               designed               and               what               subjects               it               will               cover.

It               will               also               review               what               types               of               questions               you               will               be               asked               to               answer,               and               what               types               of               responses               they               are               looking               for.

Finally,               you               will               be               able               to               run               through               a               few               sample               questions               and               one               case               study,               so               you               can               practice               taking               a               computerized               exam.
               In               addition               to               taking               a               CPA               Exam               Review               Course,               and               using               the               exam               tutorial,               it               is               also               highly               recommended               that               you               know               the               following               information               before               you               sit               for               the               CPA               Exam:
               1.

Be               familiar               with               spreadsheets,               and               be               able               to               use               them.

You               will               also               need               to               know               how               to               write               spreadsheet               formulas               that               will               calculate               columns               and               rows,               as               well               as               calculate               other               financial               computations.
               2.

You               will               also               be               expected               to               know               how               to               use               a               four-function               calculator               to               derive               standard               financial               calculations.
               3.

You               will               need               to               be               familiar               with,               and               be               able               to               utilize               information               contained               in               online               authoritative               literature.

You               may               want               to               practice               this               skill               at               home,               by               accessing               these               authorities               and               looking               for               specific               rules,               regulations,               and               standards               that               apply               to               test               review               questions.
               4.

Study               the               Internal               Revenue               Code               and               Federal               Tax               Regulations               that               were               in               effect               6               months               prior               to               your               exam.

You               can               find               this               information               at               the               IRS's               website:               http://www.irs.gov.
               5.

Know               the               Sarbanes-Oxley               Act               of               2002               as               it               will               be               used               throughout               the               exam.
               6.

AICPA               Standards               will               also               be               used,               so               know               them               and               how               they               are               applied               to               different               situations.
               7.

Learn               and               memorize               federal               laws               that               relate               to               accounting               and               reporting
               What               to               Expect               on               the               Test               Day
               On               the               day               of               your               exam(s)               you               will               want               to               arrive               early,               at               last               30               minutes               earlier,               so               you               can               check               in               and               get               situated               before               you               begin               testing.

You               will               need               to               provide               two               forms               of               personal               identification               that               has               both               your               signature               and               your               photograph               on               it.

For               example               a               valid               drivers               license               and               a               valid               passport               are               both               accepted               forms               of               id.
               After               you               have               been               checked               in               you               will               be               assigned               a               computer               and               given               instructions.

Begin               to               test               only               after               you               have               been               given               permission               to               do               so.

Do               not               cheat,               or               act               disruptive,               as               these               actions               can               get               you               expelled               from               the               testing               center,               and               perhaps               even               prohibited               from               taking               the               CPA               Exam               again.
               Your               scores               will               be               made               available               to               you               as               soon               as               they               are               ready,               but               expect               4               to               6               weeks               to               pass               before               hearing               anything.

If               you               have               any               questions               about               when               and               where               your               scores               will               be               made               available,               contact               nasba.org.









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