레이블이 Certified Public Accounting Firms인 게시물을 표시합니다. 모든 게시물 표시
레이블이 Certified Public Accounting Firms인 게시물을 표시합니다. 모든 게시물 표시

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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    It's               past               midnight               of               Saturday.

    Well,               actually,               it               is               before               dawn               of               Sunday               already,               September               27,               2009,               as               I               write               this.

    I               was               not               expecting               at               all               this               morning               when               I               left               home               that               I               would               spend               the               night               here               at               my               office               in               Makati               City.

    It               was               cloudy               and               drizzling               only               when               my               wife               and               I               left               our               apartment               in               Quezon               City               at               around               8am.

    When               I               arrived               in               Makati,               the               rain               became               slightly               stronger,               and               was               already               accompanied               by               strong               winds.

    But               I               did               not               foresee               any               flooding               to               happen.
                   After               office               hours,               at               6pm,               I               could               not               leave               the               office               already               because               the               street               right               in               front               of               our               building               is               flooded.

    It               has               been               filled               with               hip-level               rainwater               since               11am,               or               more               than               12               hours               ago.

    Up               to               now,               the               flood               has               not               subsided               and               tropical               storm               ONDOY               continues               to               bring               rain.

    I               was               not               expecting               ONDOY               to               be               this               fierce.
                   My               wife               is               also               stranded               at               her               school               in               Sampaloc,               Manila               City               and               is               also               spending               the               night               there.

    We               communicate               through               our               cellular               phones.

    Water               level               outside               her               school               is               high               that               even               their               neighboring               school,               the               University               of               Santo               Tomas,               has               turned               into               a               huge               pond,               according               to               her.
                   This               is               my               first               time               to               be               stuck               in               one               place               and               can't               move               around               due               to               heavy               flooding               in               Metro               Manila.

    There               may               be               similar               cases               before               but               I               was               fortunate               to               be               in               places               then               that               were               not               flooded.
                   According               to               a               report               on               GMANews.TV,               the               heavy               flooding               in               Metro               Manila               and               in               other               provinces               of               Luzon               today               is               due               to               the               record-breaking               amount               of               rainfall               from               8am               up               to               2pm               Saturday.
                   Quoting               an               official               of               the               Philippine               Atmospheric,               Geophysical               and               Astronomical               Services               Administration               (PAG-ASA),               the               report               said               the               total               recorded               rainfall               of               341               millimeters               during               that               six-hour               period               surpassed               the               highest               24-hour               rainfall               record               of               334               millimeters               in               June               1967.

    It               is               even               almost               equal               already               to               the               average               monthly               rainfall               in               Metro               Manila               of               392               millimeters.
                   "This               could               be               again               a               manifestation               of               climate               change.

    Due               to               climate               change,               we               should               expect               more               extreme               weather               events               like               extreme               rainfall,"               the               report               quoted               PAG-ASA               Weather               Services               Bureau               Head               Nathaniel               Cruz               to               have               said               in               an               interview.
                   Aside               from               this               explanation,               I               highly               suspect               that               blocked               drainage               in               the               entire               Metro               Manila               also               caused               the               flooding,               again,               as               it               always               does               in               previous               cases.

    Some               of               my               contacts               on               facebook               wrote               that               the               heavy               flooding               reminds               Filipinos               again               on               how               to               deal               with               their               trashes,               and               I               agree               with               them.
                   According               to               a               report               of               the               National               Disaster               Coordinating               Council               (NDCC),               the               storm               has               severely               affected               Regions               III               (Central               Luzon),               IV-A               (Calabarzon),               IV-B               (MIMAROPA),               V               (Bicol               Region)               and               the               National               Capital               Region.
                   Because               of               this,               Metro               Manila               and               other               areas               in               Luzon               were               placed               under               a               state               of               calamity,               which               would               allow               them               access               to               funds               for               immediate               needs               and               recovery               operations               later.
                   Aside               from               residents,               workers               and               students               affected               by               the               flood,               several               passengers               at               seaports               and               airports               were               also               stranded               due               to               cancelled               trips.

    At               least               24               domestic               flights               were               cancelled               and               some               international               flights               were               diverted               as               of               Saturday               morning,               the               Manila               International               Airport               Authority               reported.

    Several               other               flights               suffered               the               same               fate               later               in               the               day.
                   The               NDCC               said               in               its               6pm               report               on               Saturday               that               five               persons               were               confirmed               to               have               died               -               three               in               Muntinlupa               City               and               two               in               Quezon               City               -               during               the               onslaught               of               ONDOY.

    GMAnews.TV               reported               that               40               others               died               in               the               province               of               Rizal,               quoting               Rizal               Governor               Casimiro               Ynares               III               who               was               interviewed               on               DZRH               radio.

    The               fatalities               are               specifically               from               the               towns               of               Tanay,               Rodriguez               and               Angono.

    The               death               toll               is               expected               to               rise               in               the               coming               days.
                   Many               others               were               also               missing.
                   Rescue               operations               was               the               business               of               the               day               for               government               and               volunteer               agencies               as               flood               victims,               especially               in               Marikina               City               and               Rizal               province,               sought               help               while               atop               their               submerged               residences.

    The               military               utilized               their               naval               assets               to               rescue               victims.
                   President               Gloria               Macapagal-Arroyo,               herself,               went               to               the               NDCC               headquarters               in               Camp               Aguinaldo,               Quezon               City               to               preside               over               the               NDCC               meeting               and               operations.

    Earlier               in               the               day,               Defense               Secretary               and               concurrent               NDCC               Chair               Gilbert               Teodoro               experienced               for               himself               the               inconvenience               caused               by               ONDOY               as               he               was               forced               to               take               the               MRT               public               transport               system               to               reach               Camp               Aguinaldo.

    In               a               radio               interview,               Teodoro               said               he               had               to               brave               the               flood               in               front               of               the               military               headquaters               to               reach               his               office.
                   Meanwhile,               at               our               office,               because               of               the               flood               outside,               some               of               my               officemates               could               not               leave               to               buy               their               food               for               lunch.

    They               couldn't               ask               for               food               delivery               as               well               because               most               outlets               already               halted               their               delivery               services               for               the               day.

    So,               like               any               Filipinos               would               do,               those               with               packed               lunch               shared               their               food               with               those               who               have               none.

    I               shared               mine               with               my               co-Accounting               staff.
                   In               the               afternoon,               I               noticed               that               my               Globe               mobile               phone               is               not               hitting               any               signal,               making               it               impossible               for               me               to               get               in               touch               with               my               wife               and               officemates.

    I               initially               thought               it               was               only               my               phone               that's               experiencing               the               problem.

    I               learned               later               that               my               other               officemates,               and               even               my               wife,               who               all               use               Globe               simcards,               are               also               in               the               same               situation.
                   Worried               about               my               wife,               I               scanned               through               my               other               cellular               phone               with               a               Suncelluar               simcard               and               found               out               I               have               a               number               of               her               classmate               who               is               with               her               at               that               time.

    Thanks               to               Mariane,               I               was               able               to               get               through               to               my               wife.

    At               past               8pm,               I               called               up               my               wife               through               Mariane's               phone               and               we               both               agreed               to               spend               the               night               wherever               we               were               for               our               own               safety.

    I               was               glad               to               know               she               had               dinner               already               and               has               a               blanket,               courtesy               of               their               school.

    She               and               her               nursing               classmates               were               also               safe               at               the               second               level               of               their               school               building,               way               above               the               flood               outside.
                   About               an               hour               or               two               before               this               write               up,               when               there               was               nothing               else               to               do               in               the               office,               my               officemates               and               I               resorted               to               singing               to               kill               the               time.

    We               even               posted               them               on               youtube.
                   By               now,               almost               all               of               my               officemates               here               already               dozed               off.

    And               just               a               while               ago,               I               took               a               quick               peek               outside               my               office               and               observed               that               it               is               still               drizzling.
                   I               really               hope               the               flood               is               gone               when               I               wake               up               later               so               my               wife               and               I               could               go               home               and               take               a               good               rest.

    I               also               hope               our               apartment               is               spared               from               floodwater.
                   It's               been               a               long,               wet               day.

    No               one               couldn't               stop               that               rain,               of               course,               but               the               people               should               have               learned               something               good               out               of               this               calamity./END






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