the general business environment candidates encounter and the concepts needed to comprehend the underlying business reasons for and the accounting implications of business transactions and the skills needed to apply that knowledge.
The AICPA Uniform Certified Public Accountant (CPA) Examination is a series of four difficult exams covering Auditing & Attestation (AUD), Financial Accounting & Reporting (FAR), Regulation (REG), or Business Environment & Concepts (BEC).
information technology and general business knowledge and reflects a broader approach to testing candidates' understanding of auditing concepts. Also, there is increased testing of skills in areas such as research and analysis.
The four sections of the examination were: auditing (AUDIT), business law and professional responsibilities (LPR), financial accounting and reporting--business enterprises (FARE), and accounting and reporting--other areas
This section deals with federal taxation, ethics, professional and legal responsibilities, and business law, and the skills needed to apply that knowledge.
The Uniform CPA Examination entered a new era with the introduction of a computer-based test in April 2004, replacing the paper-and-pencil predecessor exam.
The examination consists of four timed sections, with a total time of 14 hours allowed to complete the exam.
The objective of the examination is to provide reasonable assurance to the boards that candidates passing the examination have the level of technical knowledge, skills, and abilities necessary to protect the public interest.
This section deals with generally accepted accounting principles for business enterprises, not-for-profit organizations, and governmental entities, and the skills needed to apply that knowledge.
A biotope is a geographical area with a uniform biological environment and a uniform distribution of plants and animals.
For further information on the Uniform CPA Examination: http://www.cpa-exam.org For information from the National Association of State Boards of Accountancy on the examinations: http://www.nasba.org/nasbaweb.nsf/exam
a rad anthem environment
shows that the business is organized and in control