Illinois CPA Exam Information August‚ 2007 Web: www.ilboa.org E-mail: help@ilboa.org The Computer-based CPA Exam (CBT) Illinois Board Of Examiners 100 Trade Centre Drive‚ Suite 403 Champaign‚ Illinois 61820 Phone:(217) 531-0950 FAX: (217) 531-0960 Toll free (US) (866) 782-7230 Overview The final paper-and-pencil based Uniform CPA Examination was administered in November 2003. Replacing the paper-and pencil based examination is a computer-based test (CBT.) The CBT provides added examination
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Description A 30 minute test taken in class covering 10 multiple choice questions and short answer questions It will not be an open book test 3 hour examination testing understanding of concepts and techniques. Students will need to apply these to a case study. Further information regarding the format of the exam will be made available prior to the exam. It will be an open book exam Students will work in groups of 5-6 (students will be allocated to a group in week 1) Proposal (5%) Groups are required
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This paper discusses the results of a study that surveyed more than five hundred (500) graduating accountancy students from six (6) universities. The purpose of this study were twofold: first‚ for the review centers to serve as an aid‚ to improve their qualities in different aspects‚ and to be aware of their shortcomings; second‚ for the students‚ to communicate their views regarding the qualities that review centers should possess. The results indicated that CPA Review School of the Philippines (CPAR)
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Two The CPA Profession 14e Vignette Discussion- CPA Firms – 4 Types (Table 2-1……..pg. 26) 1. Big Four 2. National 3. Regional 4. Large Local Major Activities of these firms * accounting and bookkeeping * taxes * consulting Six Organizational Structures p. 29 1. Proprietorship 2. General Partnership 3. General Corporation 4. Professional Corporation 5. Limited Liability Company 6. Limited Liability Partnership Typical positions in CPA firms (Table
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UNIFORM CPA EXAMINATION HANDBOOK CALIFORNIA BOARD OF ACCOUNTANCY EXAMINATION UNIT 2000 Evergreen Street‚ Suite 250 Sacramento‚ CA 95815 Telephone: (916) 561-1703 Facsimile: (916) 263-3677 Web: www.cba.ca.gov CONTACT INFORMATION California Board of Accountancy 2000 Evergreen Street‚ Suite 250 Sacramento‚ CA 95815-3832 Main Telephone: (916) 263-3680 Fax: (916) 236-3675 Web site: www.cba.ca.gov CBA Outreach E-mail: outreach@cba.ca.gov Certifications Telephone: (916)
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Civil law 1.2.3 Sharia law 2. Common law and legislation: precedent and stare decisis and statutory interpretation 2.1 Identify how common law and relevant legislation are applied 2.2 Analyse and explain legal cases and principles in setting precedents 2.3 Specify how legal cases and principles set precedents 2.4 Identify how to deal with the doctrine of stare decisis (legal precedent) 2.5 Specify the rules and models for statutory interpretation 3. Legal framework 3.1 Describe the legal
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Becoming a CPA Accounting is the study of how businesses track their income. Identify business goals and activities; describe the role of accounting in making informed decisions‚ the uses and organization of financial performance over an accounting cycle. Accountants engage in a wide variety of activities besides preparing financial statements. They spend a lot of time learning how to make the business profitable. Therefore‚ an accountant is perfectly positioned to become a Chief Financial
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1. If a CPA recklessly departs from the standards of due care when conducting an audit‚ she or he will be liable to unknown third parties based on a. strict liability c. negligence b. gross negligence d. breach of contract 2. Under the common law‚ which of the following statements most accurately reflects the liability of a CPA who fraudulently gives an opinion on an audit of a client’s financial statements? c. The CPA is liable only to third parties in privity of contract
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Exam cases: Patties Foods Ltd (PFL) The death of the iPod Australian Beverages Ltd Pre-seen exam information Semester 1 2012 Global Strategy and Leadership © CPA Australia Ltd 2012 Case Scenario 1 Patties Foods Ltd (PFL) Patties Foods Ltd (PFL) is a leading manufacturer in Australia’s branded frozen food industry. The company can trace its origins back 50 years to a small cake shop in the Victorian country town of Lakes Entrance. This cake shop was purchased in 1966 by the Rijs
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CPA Law Exam II Notes Chapter 19: Formation & Terms of Sales Contracts Sale of Goods: UCC Article 2. Applies only to transactions involving goods. (Personal Property: Depends on how property is used. Ex: Brick in building = Real Property. Brick in riot = Personal). If it’s a mixed trxn‚ the predominant part determines which law is applied. If goods are the incidental part‚ common law applies. Common law is for services and sale of real property. Lease: UCC Article 2A. Transfer of the
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