美国CPA证书经验班

Onsite
$3280$2680

Course Outline

  • Financial Accounting –24hrs;  
  • Business Environment –20hrs;
  • Regulation — 32hrs;           
  • Auditing– 20hrs;

Course Outline:

Financial Accounting and Reporting (FAR)

Study Session 1:

Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements
1. Process by which Accounting Standards are Set and Roles of Accounting Standard-Setting Bodies
2. Financial Accounting and Reporting Conceptual Framework
3. Financial Reporting, Presentation and Disclosures in General-Purpose Financial Statements
4. SEC Reporting Requirements (e.g. Form 10-Q, 10-K)
5. Other Financial Statement Presentations, including Other Comprehensive Bases of Accounting (OCBOA)
Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures
6. Cash and Cash Equivalents
7. Receivables

Study Session 2:

Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (Continued)
8. Inventory
9. Property, Plant, and Equipment
10. Investments 
11. Intangible Assets – Goodwill and Other
12. Payables and Accrued Liabilities
13. Deferred Revenue
14. Long-Term Debt (Financial Liabilities)
15. Equity
16. Revenue Recognition
17. Costs and Expenses
18. Compensation and Benefits
19. Income Taxes

Study Session 3:

Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures
20. Accounting Changes and Error Corrections
21. Asset Retirement and Environmental Obligations
22. Business Combinations
23. Consolidation (including Off-Balance Sheet Transactions, Variable-Interest Entities and Noncontrolling Interests)
24. Contingencies, Commitments, and Guarantees (Provisions)
25. Earnings Per Share
26. Exit or Disposal Activities and Discontinued Operations Extraordinary and Unusual Items
27. Fair Value Measurements, Disclosures, and Reporting

Study Session 4:

Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (Continued)
28. Derivatives and Hedge Accounting
29. Foreign Currency Transactions and Translation
30. Impairment
31. Interim Financial Reporting
32. Leases
33. Distinguishing Liabilities from Equity
34. Nonmonetary Transactions (Barter Transactions)
35. Related Parties and Related Party Transactions
36. Research and Development Costs
37. Risks and Uncertainties

Study Session 5:

Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (Continued)
38. Segment Reporting
39. Software Costs
40. Subsequent Events
41. Transfers and Servicing of Financial Assets and Derecognition
Governmental Accounting and Reporting
42. Governmental Accounting Concepts 
43. Format and Content of Comprehensive Annual Financial Report (CAFR)
44. Financial Reporting Entity, Including Blended and Discrete Component Units
45. Typical Items and Specific Types of Transactions and Events: Recognition, Measurement, Valuation, Calculation, and Presentation in Governmental Entity Financial Statements
46. Accounting and Reporting for Governmental Not-for-Profit Organizations
Not-for-Profit (Nongovernmental) Accounting and Reporting
47. Financial Statements
48. Typical Items and Specific Types of Transactions and Events: Recognition, Measurement, Valuation, Calculation, and Presentation in Financial Statements of Not-for-Profit Organizations

Study Session 6

49. Mock Exam and Compresensive Review

Business and Environment Concepts 

Study Session 1

Business Structure 
1. Sole Proprietorship and Joint Venture
2. General Partnership
3. Limited Partnership (LP)
4. Limited Liability Company (LLC)
5. Corporation

Study Session 2

Economic Concepts
6. Business Cycles
7. Economic Measure
8. Market Influence on Business Strategies
9. Implication of Dealing with Foreign Currencies

Study Session 3

Financial Management   
10. Factors Affecting Financial Modeling and Decision Making
11. Financial Modeling for Capital Decisions
12. Strategies for Short-Term and Long-Term Financing 
13. Financial Statement and Business Implications of Liquid Asset Management 

Study Session 4:

Information Technology
14. Introduction to Business Information Systems
15. Reporting Concepts: Types of Reports
16. Roles and Responsibilities within the IT Function
17. Segregation of Duties
18. IT Fundamentals
19. Database Management Systems (DBMS)
20. Networks
21. System Operation
22. Risk, Control, Disaster Recovery and Business Continuity 
23. Electronic Business

Study Session 5:

Cost/Management Accounting 
24. Cost Measurement and Cost Measurement Concepts
25. Financial Models Used for Operating Decisions
26. Budget Variance Analysis
27. Sales Variance and Target Market Analysis
28. Organizational Performance Measures 
29. Benchmarking Techniques and Best Practices 
30. Quality Control Principles 

Study Session 6

31. How to Answer Simulation Questions  

Regulation

Study Session 1

1. Introduction to REG 
2. Individual tax basics and filing status 
3. Gross income composition 

Study Session 2

4. Above-the-line adjustments 
5. Standard deductions 
6. Itemized deductions 
7. Exemptions 
8. Tax calculation and credits 

Study Session 3

9. Individual alternative minimum tax 
10. Capital gain and losses 
11. Special rules under capital gains and losses 

Study Session 4

12. Corporate tax – C corp filing requirement 
13. Corporate formation 
14. Corporate income tax 
15. Depreciation and amortization 
16. Corporate alternative minimum tax 

Study Session 5

17. Other corporate taxes 
18. Corporate distributions 
19. S corporation 
20. Partnership taxes 

Study Session 6

21. Estate and trust taxes 
22. Gift tax 
23. Ethics and preparer responsibilities 

Study Session 7

24. Contracts 
25. Sales 
26. Commercial paper 
27. Secured transactions 

Study Session 8

28. Real property 
29. Agency 
30. Bankruptcy 
31. Securities regulation 
32. CPA legal liability 
33. Property Insurance

Auditing and Attestation

Study Session 1

Audit Reports
1. The Independent Audit Function
2. Professional standards
3. Reports on Audited Financial Statements
4. Reports on Comparative Financial Statements
5. Events Occurring after Year-End
6. Reporting on Other Information

Study Session 2:

Quality Control Standards
7. Quality Control Standards
8. Other Engagements, Reports, and Accounting Services 
9. Compilation and Review of Financial Statements 
10. Reporting on Comparative Financial Statements 
11. Review of Interim Financial Information
12. Letters for Underwriters
13. Attest Engagements

Study Session 3:

Audit Field Work
14. Pre-Engagement Acceptance Activities
15. Fraud and Illegal Acts

Study Session 4:

Audit Field Work II
16. Trancation Cycles
17. Audit Documentation
18. Evidential Matter
19. Evidential Procedures for Selected Accounts
20. Audit Sampling
21. Internal Control Communications
22. Governmental Auditing 
23. Communication with Audit Committee 

 

 

Requirements

Delaware:

  • License / Certificate awarded after passed all 4 exams and meet work experience requirement
  • 1-2 yrs general accounting experience required
  • University or College graduates (minimum 60 semester hours or equivalent to 2 years of studies)
  • Accounting courses required: introductory accounting, intermediate accounting, advanced accounting, cost accounting, auditing and US federal taxation
  • For inquiries, contact cpaes-de@nasba.org

Illinois:

  • Certificate awarded after passed all 4 exams
  • No work experience required
  • 150 semester hours or equivalent to 5 years of post-secondary education
  • Accounting courses required: 24 semester hours include at least one course each in financial accounting, auditing, taxation and management accounting
  • Business courses required: 24 semester hours
  • For inquiries, contact help@ilboa.org

North Dakota:

  • License awarded after passed all 4 exams and meet work experience requirement 
  • 1- yr general accounting work experience
  • 150 semester hours or equivalent to 5 years of post-secondary education
  • Accounting courses required: 24 semester hours 
  • Business courses required: 24 semester hours
  • For inquiries, contact ndsba@state.nd.us

Colorado:

  • License awarded after passed all 4 exams and meet work experience requirement 
  • 1- yr public accounting work experience, can be replaced with additional 30 semester hours of post-secondary education (total 150 semester hours must include 45 semester hours in accounting and 36 semester hours in business)
  • 120 semester hours or equivalent to 4 years of post-secondary education
  • Accounting courses required: 27 semester hours (minimum 3 semester hours in auditing)
  • Business courses required: 21 semester hours
  • For inquiries, contact cpaes-co@nasba.org

California:

  • License awarded after passed all 4 exams and meet work experience requirement 
  • 2- yrs general accounting work experience, 1- yr if have 150 semester hours of post-secondary education
  • 120 semester hours or equivalent to 4 years of post-secondary education
  • Accounting courses required: 24 semester hours 
  • Business courses required: 24 semester hours

New Hampshire:

  • License awarded after passed all 4 exams and meet work experience requirement 
  • 1-2 yr public accounting work experience
  • 120 semester hours or equivalent to 4 years of post-secondary education
  • Accounting courses required: 12 semester hours 
  • Business courses required: 12 semester hours 
  • For inquiries, contact cpaes-nh@nasba.org

Maine:

  • License awarded after passed all 4 exams and meet work experience requirement 
  • 2-yrs public or non-public accounting work experience
  • 150 semester hours or equivalent to 5 years of post-secondary education
  • Accounting courses required: 15 semester hours (at least 3 semester hours in Financial Accounting and 3 semester hours in Auditing)
报名方式
在线购买或联系:

负责人:Kevin Wang
联系方式:416-665-1888 Ext:1
微信号:mariasunvic12 Italian Trulli