IQEX: 6个CPA证书可以换考AICPA证书 转载自AICPA论坛 http://bbs.cmash.cn [table][tr][td]共有六个非美国CPA证书可以换考美国CPA，只需一场4.5小时的考试IQWE。Institute of Chartered Accountants in Australia (ICAA)Certified Practising Accountants Australia (CPA)Canadian Institute of Chartered Accountants (CICA)Chartered Accountants Ireland (CAI)Instituto Mexicano de Contadores Publicos (IMCP)New Zealand Institute of Chartered Accountants (NZICA)该门考试的考试大纲如下：IQEX Content Specification Outline Published March 02, 2009 I. Ethics, Professional, and Legal Responsibilities in Tax Practice (10% -14%)A. Ethics and Responsibilities in Tax Practice1. Treasury Department Circular 2302. AICPA Statements on Standards for Tax Services3. Internal Revenue Code of 1986, as amended, and Regulations related to tax return preparersB. Licensing and Disciplinary Systems1. Role of state boards of accountancy2. Requirements of regulatory agenciesC. Legal Duties and Responsibilities1. Common law duties and liability to clients and third parties2. Federal statutory liability3. Privileged communications, confidentiality, and privacy actsII. Professional Responsibilities in Audit and Accounting (2% - 6%)A. Ethics and Independence1. Code of Professional Conduct (AICPA)2. Public Company Accounting Oversight Board (PCAOB)3. U. S. Securities and Exchange Commission (SEC)4. Government Accountability Office (GAO)5. Department of Labor (DOL)6. Sarbanes-Oxley Act of 2002, Title II7. Sarbanes-Oxley Act of 2002, Title III, Section 3038. Code of Ethics for Professional Accountants (IFAC)B. Other Professional Responsibilities1. Sarbanes-Oxley Act of 2002, Title IV2. Sarbanes-Oxley Act of 2002, Title IIII. Business Law (24% - 32%)A. Agency1. Formation and termination2. Authority of agents and principals3. Duties and liabilities of agents and principalsB. Contracts1. Formation2. Performance3. Third party assignments4. Discharge, breach, and remediesC. Uniform Commercial Code1. Sales contracts2. Negotiable instruments3. Secured transactions4. Documents of title and title transferD. Debtor-Creditor Relationships1. Rights, duties, and liabilities of debtors, creditors, and guarantors2. Bankruptcy and insolvencyE. Government Regulation of Business1. Federal securities regulation2. Other federal laws and regulations (antitrust, copyright, patents, money-laundering, labor, employment, and ERISA)F. Business Structure (Selection of a Business Entity)1. Advantages, disadvantages, implications, and constraints2. Formation, operation, and termination3. Financial structure, capitalization, profit and loss allocation, and distributions4. Rights, duties, legal obligations, and authority of owners and managementIV. Federal Tax Process, Procedures, Accounting, and Planning (6% - 10%)A. Federal Tax Legislative ProcessB. Federal Tax Procedures1. Due dates and related extensions of time2. Internal Revenue Service (IRS) audit and appeals process3. Judicial process4. Required disclosure of tax return positions5. Substantiation requirements6. Penalties7. Statute of limitationsC. Accounting PeriodsD. Accounting Methods 1. Recognition of revenues and expenses under cash, accrual, or other permitted methods 2. Inventory valuation methods, including uniform capitalization rules3. Accounting for long-term contracts4. Installment sales E. Tax Return Elections, Including Federal Status Elections, Alternative Treatment, Elections, or Other Types of Elections Applicable to an Individual or Entity’s Tax Return F. Tax Planning 1. Alternative treatments 2. Projections of tax consequences 3. Implications of different business entities 4. Impact of proposed tax audit adjustments 5. Impact of estimated tax payment rules on planning 6. Role of taxes in decision-making G. Impact of Multijurisdictional Tax Issues on Federal Taxation (Including Consideration of Local, State, and Multinational Tax Issues) H. Tax
看了大家各种关于考试的帖子,决定谈谈我的感受,我是专门请假考的试,中间的曲折无法一一尽述,我想和大家分享的不是考试的具体复习,而是准备考试的心态,我买的Becker全套书和软件,没有报任何班,公司特批假3个半月,压力,无形的,可想而知,真正有效的看书时间不到3个月,我曾经问过,最短的人2个月复习,足不出户,最后过了,很幸运,据说.3个月,我也不知道够不够,因为真的是对书的难易没有一点概念.在家里准备的考试,有妈妈专门照顾,手机关了,电脑也不碰了,电视吃饭的时候看看,每天从早到晚都在看书,这对于我来说一点不觉得辛苦,因为很规律,不像做项目时每天都要熬夜,专心,这是我的长处.但是只要你在这地球上呆着,你就离不了人,我发现自从我在家准备考试,楼上的老奶奶早上就会在你没起床的时候就在她家的地板上来个家具乾坤大挪移,甭管你睡得有多香,非把你搞醒,如果就早上也就算了,可是早中晚三部曲就有点吃不消了,我本来就是睡觉轻的人,这下惨了,被搞得快失眠了,本来白天就累,晚上又睡不好,真的是快疯了.忍吧,谁让咱是租的房子,人家又是老人,可偏偏楼上又搬来一个邻居,先装修,这一装就是2个半月,每天那个大电钻早6到晚6,不停的响,没关系,咱定力好,真的,这点我都佩服自己,不管楼上如何炮火纷飞,我之岿然不动,可是再好的定力也受不了2个月,到后来只要那电钻一响,我就觉得像在我脑袋上打眼,钻进脑袋的疼,还得忍者,书照看不误,谢天谢地最后半个月终于改为锤子了,这个挺好,可以接受.7月18号,三门都看完了,还差一门Business没看,我是定的7月30号去那边考试,就剩12天了,我面临一个抉择,是好好保三门,还是放手,去拼一门,斗争之下,决定搏,我当时跟我妈说,我不会放弃的,到最后一刻也不会放弃,走之前书看完了,1200题只做了900题,而且就只做了一遍半,上路了,在韩国机场转机,6个小时,我又飞快地做了近2章的题,终于到了美国,躺在床上2天,飞太久了身上疼,第三天又爬起来做business的题,由于没倒过来6个小时的时差,我是上午睡觉,下午和晚上做题,第四天,开始第一门FAR,有点紧张,还好,客观题大概有10%不太确定,可是房间的空调实在是太冷了,我穿的是衬衫,(我当时以为只有我一个人觉得冷,第二天的时候就发现一个日本的男生把自己全身都包得严严的,我记得他第一天穿的可是短衣短裤),到最后的writing skill时,我发现我的手根本不听使唤,全身都在抖,没办法放弃了2道writing的题,差不多8分没了,考完了之后,心情很沮丧,没有想到出现这种状况,算了一下分觉得过与不过就是一两分的事,晚上在宾馆的房间我跟自己说难道就这样沮丧下去把后面的也毁了,不行,要振作,第二门就是business,运气还好,我最弱的部分考得不是很多,应该过了,接下来就是AUD,也还好,最后是REG,前面客观题还行,第一道大题一看,居然是教材中认为不太常见的like-kind的题,书上当时只有一个简单的例题,习题库中基本没有这种题,而且更糟的是,考的这种情况又恰恰是书上没有说应该怎么处理的那种情形,以前看书的时候还想过这么处理,但是由于书上和练习题中都没有我假设的那种情况,所以也只能作罢,没想到居然考了,我定下心来,用我自己对基本概念的理解来推理题中的情形,算完了以后检查了结果觉得合理,又去了第二道大题,很不幸,真的很不幸,我当时就是这种感觉,怎么两道都让我碰上了,又是一道书上没有提到的情形,用原理来推吧,算出来了,当时虽然觉得运气不好,但是没有慌,答完了,觉得也差不多能过,但不是那么确定,因为万一2个大题都错了也就交代了.8月11日回国,8月25日接到第一门成绩单,当时一拆开时,觉得脑袋充血了,因为我以为是四门都一起出来了,可是第一眼看到的是只有business是87分,其他的都写的是attendance,我以为别的都要重考,赶紧上网查,92,88,88,87,当时还是不敢相信,因为FAR居然是88,和我想的完全不一样,其他的成绩没有太出乎意料,成绩虽然不是非常高(我觉得考得没有我复习的程度好,但出成绩比我估得高),但是顺利地过了,满足了,确定自己过了的时候其实没有太欣喜,而是一种释然,因为自己这一路走来克服了许多意料之外的事情.觉得过了是一个顺理成章的事情.回想整个考试的过程,我觉得我之所以能够一次通过靠的是信念,是一种不管发生什么事情都不能阻挡我通过考试的信念,这期间发生了太多太多影响考试的事情,任何一件事情的影响都可能会让我倒下,但是我很庆幸我挺过来了,我想这次考试给我留下最重要的财富不是证书,而是一种经历,一种精神,我想告诉大家很多时候我们不能选择将要面对的是什么.但是至少我们可以选择如何面对,希望所有参加考试的朋友,坚信自己,任何情况都不要放弃,就一定会过.相信自己,God help those who help themselves.----自助者天助
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