2013년 12월 3일 화요일

About 'accountant fees'|...with the New York County Clerk. The filing fee of 1/8 of 1% of the worth of the capital stock...company a $500,000 boost. I am not an accountant but I believe, perhaps naively, that $500,000 ...







About 'accountant fees'|...with the New York County Clerk. The filing fee of 1/8 of 1% of the worth of the capital stock...company a $500,000 boost. I am not an accountant but I believe, perhaps naively, that $500,000 ...








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

However,               before               you               can               practice               as               a               CPA               you               will               need               to               qualify               for,               sit               for,               and               pass               the               Florida               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               day(s)               of               your               exam.

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

Florida               Board               of               Accountancy               
               240               NW               76               Drive,               Suite               A               
               Gainesville,               FL               32607               
               http://www.state.fl.us/dbpr/cpa/               
               Call.Center@dbpr.state.fl.us               or               cpaes-fl@nasba.org               
               (850)               487-1395               phone               number               
               (850)               921-6636               fax               number
               Requirements               to               Sit               for               the               Florida               CPA               Exam
               There               are               a               few               basic               requirements               that               you               must               meet               in               order               to               qualify               to               sit               for               the               Florida               CPA               Exam.

First               you               must               have               earned               at               least               a               Baccalaureate               degree               with               150               hours               of               coursework.

You               will               need               at               least               36               semester               hours               of               mid               or               upper               level               accounting               coursework,               as               well               as               39               semester               hours               of               general               business               administration               courses               that               are               non-accounting               in               nature               with               no               more               than               6               of               these               semester               hours               devoted               to               business               law.

Florida               doesn't               have               any               age               restrictions               for               becoming               a               CPA               nor               do               they               require               U.S.

citizenship               or               even               state               residency.
               Application               Process
               The               first               step               in               the               application               process               is               to               download               or               request               a               complete               application               package.

This               can               be               found               on               the               Florida               State               Board               of               Public               Accountancy's               website.

Here               you               will               find               fees               charges               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               Florida               State               Board               of               Public               Accountancy               to               prove               that               you               have               met               the               educational               requirements               needed               to               sit               for               the               Florida               CPA               Exam.
               If               you               will               need               testing               accommodations               because               of               a               disability               you               will               need               to               request               accommodations               at               the               time               that               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               Florida               State               Board               of               Public               Accountancy's               web               site.
               Keep               in               mind               that               this               packet               will               take               about               30               days               to               evaluate               and               process               before               you               can               go               on               to               the               next               steps               of               the               registration               process.

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               Florida               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               then               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               vary               year               to               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               following               2006               NASBA               fees               for               the               Uniform               CPA               Exams               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               is               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               day               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.prometric.com/cpa,               or               you               can               contact               your               local               testing               center.
               Thomas               Prometric               Test               Center               
               311               North               University               Dr,               #425               
               Coral               Springs,               FL               33065               
               (954)               340-2750               Site               Code:               0013
               Thomas               Prometric               Test               Center               
               8960               SR               -               84               Pine               ISL               PLAZA               
               Davie,               FL               33324               
               (954)               423-0782               Site               Code:               9074
               Thomas               Prometric               Test               Center               
               1685               Medical               Lane               
               Fort               Myers,               FL               33907               
               (239)               939-4766               Site               Code:               5122
               Thomas               Prometric               Test               Center               
               4961               NW               8th               Ave               
               Gainsville,               FL               32605               
               (352)               371-6891               Site               Code:               0629
               Thomas               Prometric               Test               Center               
               9421               Waypoint               Place               
               Jacksonville,               FL               32257               
               (904)               739-3000               Site               Code:               0601
               Thomas               Prometric               Test               Center               
               2301               Lucien               Way,               Sutie               150               
               Maitland,               FL               32751               
               (407)               875-8118               Site               Code:               5836
               Thomas               Prometric               Test               Center               
               8240               NW               52nd               Terrace,               Suite               400               
               Miami,               FL               33166               
               (305)               593-0811               Site               Code:               0070
               Thomas               Prometric               Test               Center               
               8590               Potter               Park               Drive,               Suite               A               
               Sarasota,               FL               34238               
               (941)               923-9399               Site               Code:               0623
               Thomas               Prometric               Test               Center               
               1410               Market               St.,               Suite               B1               
               Tallahassee,               FL               32312               
               (813)               289-1246               Site               Code:               0617
               Thomas               Prometric               Test               Center               
               4255               Henderson               Blvd.


               Tampa,               FL               33629               
               (813)               289-1246               Site               Code:               0657
               Thomas               Prometric               Test               Center               
               11201               N.

56th               St.,               Suite               B               
               Temple               Terrace,               FL               33617               
               (813)               989-9988               Site               Code:               0620
               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               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               tolls               for               passing               the               Computerized               Uniform               CPA               Exam.

First               this               website               will               offer               you               an               explanation               about               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               will               be               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               format               spreadsheet               formulas               that               will               calculate               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               least               30               minutes               early,               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               driver's               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               disrupted,               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               http://www.nasba.org.






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    7. cheshirewife.blogspot.com/   09/22/2006
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    8. metatime.blogspot.com/   04/15/2005
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    9. thelookingglass.blogspot.com/   02/17/2002
      ... neither sinister nor at all unusual for a bankrupt company to terminate its pre-bankruptcy accountants, if only to assure creditors and investors that a new boom has...
    10. camphappy.blogspot.com/   05/24/2005
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    About 'cpa careers'|SA CPA Career Night Maxed Out!







    About 'cpa careers'|SA CPA Career Night Maxed Out!








    accountant-auditor-tax-employer-industry-government-nonprofit               3
                   Every               business,               large               or               small,               needs               to               keep               accounting               records,               so               virtually               every               company               is               a               potential               employer               for               accountants.

    The               range               of               levels               of               expertise               and               areas               of               specialization               is               also               very               broad,               depending               on               education,               qualifications,               and               experience.

    Accountants               also               work               for               public               accounting,               auditing               and               tax               firms,               as               well               as               for               the               government               and               nonprofit               organizations.

    The               following               steps               provide               some               guidance               in               learning               more               about               these               employers.
                   5
                   2099
                   Get               Some               General               Background               Information               on               Different               Accounting               Roles
                   Review               the               Accountants               and               Auditors               section               of               the               Occupational               Outlook               Handbook               on               the               U.S.

    Department               of               Labor,               Bureau               of               Labor               Statistics               website               to               get               an               idea               of               the               roles               of               accountants               in               public,               management,               and               government               accounting               and               internal               auditing;
                   Read               the               article               ï¿½Next               Generation               Accountant�               on               the               Robert               Half               International               website               for               insight               into               the               roles               of               accountants,               the               competencies               required               and               the               paths               to               success               in               different               fields               of               accounting,               for               different               employers;
                   Browse               the               section               ï¿½Accounting:               A               Career               Without               Boundaries               ï¿½               CPA               Profiles�               in               the               website               of               the               American               Institute               of               Certified               Public               Accountants               (AICPA);
                   See               ï¿½Accounting               Job               Options               ï¿½               Places               Where               Accountants               Work�               on               the               Careers               in               Accounting               website               for               general               orientation               on               the               different               types               of               work               accountants               do,               and               their               potential               employers.
                   Learn               About               Accountants'               Employers               in               Private               Industry
                   Go               to               your               local               library,               bookstore               or               newsstand               and               read               Fortune               magazine's               100               Best               Companies               to               Work               For;
                   Use               the               EDGAR               database               search               feature               on               the               Securities               and               Exchange               Commission               website               to               find               information               filed               with               the               SEC               by               companies               traded               on               public               stock               exchanges;
                   See               the               ranking               of               the               Top               Entry               Level               Employers               on               the               College               Grad               website,               with               links               to               the               websites               of               the               companies               included               in               the               ranking;
                   Visit               websites               such               as               Forbes,               Bloomberg,               Yahoo               Finance,               Google               Finance               and               the               major               broadcasting               media               to               get               business               news;
                   Browse               business               magazines               such               as               Business               Week,               Fortune,               Money               and               Business               2.0               to               read               about               current               developments               in               business               and               industry;
                   Use               the               Yahoo               Business               ï¿½               Trade               Magazines               search               feature               to               look               up               specific               trade               journals               that               are               of               interest               to               you;
                   Browse               the               business               section               of               your               local               newspaper               to               read               news               on               local               companies               that               are               potential               employers               of               accountants,               or               to               learn               of               new               companies               establishing               themselves               in               your               area,               new               projects,               expansions               and               other               developments.
                   Find               Out               About               the               Big               Four               and               Other               Accounting,               Auditing               and               Tax               Firms
                   Check               out               the               Careers               section               of               the               websites               of               the               ï¿½Big               Four�               accounting               and               auditing               firms:               Deloitte               Touche               Tohmatsu,               Ernst               &               Young,               KPMG               and               Price               Waterhouse,               and               also               browse               their               websites               to               learn               about               developments               within               their               firms;
                   Use               Internet               search               engines,               including               Boogar               Lists,               to               find               directories               of               national               and               regional               accounting               and               auditing               firms;
                   Look               up               Business:               Accounting:               Firms               on               the               dmoz               open               directory               project               website;
                   See               the               websites               of               state               societies               of               CPAs               to               find               regional               accounting               and               auditing               firms               in               your               area;
                   Follow               the               links               to               the               websites               of               the               firms               to               learn               more               about               their               work,               their               clients               and               career               opportunities;
                   Visit               with               local               CPAs               and               tax               practitioners               if               possible,               to               learn               more               about               their               work               and               their               potential               as               employers.
                   Research               Government               Entities               as               Accountants'               Employers
                   View               the               presentation               in               the               website               of               The               Best               Places               to               Work               in               the               Federal               Government;
                   Go               to               the               website               of               the               Association               of               Government               Accountants,               in               ï¿½Tomorrow's               Professionals�,               to               learn               more               about               the               role               of               accountants               in               federal,               state               and               local               government;
                   Visit               the               USAJobs               website,               which               is               the               official               job               site               of               the               U.S.

    Federal               Government.

    Do               a               job               search               under               the               category               Accounting,               Budget               and               Finance               to               see               the               types               of               accounting               jobs               available               in               different               parts               of               the               federal               government               and               its               agencies;
                   Browse               the               Careers               section               of               the               Internal               Revenue               Service               website               and               read               About               IRS,               Life               at               IRS               and               Careers               at               IRS;
                   Review               Careers               at               GAO               in               the               Government               Accountability               Office               website               to               understand               the               U.S.

    Congress               as               an               employer               of               financial               auditors               and               other               professionals;
                   See               the               U.S.

    Securities               and               Exchange               Commission               website,               view               the               Presentation               on               Careers               with               the               SEC               and               Job               Opportunities               for               Accountants.
                   Get               Some               Orientation               on               Employers               in               the               Non-Profit               Sector
                   Read               ï¿½Consider               the               Nonprofit               Sector               to               Expand               Your               Employment               Options�               on               the               Quintessential               Careers               website               for               an               introduction               to               working               for               a               nonprofit               organization;
                   See               the               Career               Center               of               the               Idealist.org               website               for               guidance               on               employment               opportunities               with               nonprofit               organizations.

    Use               the               Find               Jobs               feature,               under               the               job               category               Accounting               &               Finance               to               review               the               types               of               job               opportunities               available               to               accountants               in               the               nonprofit               sector;
                   Review               ï¿½Critical               Issues               in               Financial               Accounting               Regulation               for               Nonprofit               Organizations�               in               the               paperglyphs.com               website               for               a               discussion               on               the               accounting               implications               of               working               with               nonprofit               organizations,               including               legal               and               regulatory               reporting               requirements,               guidelines               and               standards.
                   Use               all               the               reference               sources               you               have               at               your               disposal,               including               the               Internet,               newspapers,               business               and               trade               magazines               and               journals,               to               learn               about               potential               employers               of               accountants;
                   Attend               job               fairs               and               ask               about               accounting               career               opportunities;
                   Keep               up-to-date               on               business               news               to               identify               potential               new               employment               opportunities               for               accountants;
                   Learn               about               how               the               effects               of               legislation               and               regulatory               requirements               can               generate               opportunities               for               accountants               in               different               fields               of               specialization;
                   Maintain               a               network               of               contacts               in               the               business,               professional,               government               and               nonprofit               sectors.
                   www.bls.gov;
                   www.nextgenaccountant.com;
                   www.aicpa.org;
                   www.careers-in-accounting.com;
                   www.sec.gov;
                   www.collegegrad.com;
                   www.boogar.com;
                   http://dmoz.org;
                   www.bestplacestowork.org;
                   www.agacgfm.org;
                   www.usajobs.gov;
                   http://jobs.irs.gov;
                   www.gao.gov;
                   www.sec.gov;
                   www.quintcareers.com;
                   http://idealist.org;
                   www.paperglyphs.com






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    11. Cpa Careers - Blog Homepage Results

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