Certified Public Accountant

Exam

Third-party exam

Education

Degree

Experience

None

Background check

None

GENERAL JOB DESCRIPTION CPA's examine and analyze business records and financial reports for establishments and individuals. They prepare profit and loss statements, balance sheets, and perform cost studies for specified periods of time. They prepare tax returns. They provide management advisory or consulting service on financial endeavors. They may issue audited, reviewed or compiled financial statements. EDUCATIONAL REQUIREMENTS A baccalaureate degree conferred by a college recognized by the Board, with a major or concentration in accounting. This is defined as a minimum of thirty-nine (39) semester hours in business related subjects of which twenty-seven (27) semester hours must be in accounting subjects. Provisional examination candidates (those who are currently enrolled in courses which will satisfy the education requirements above) may apply for the exam if they meet the required filing deadlines; submit an official transcript of courses completed; submit a list of all course titles, numbers and credit hours in which they are enrolled; and submit a final official transcript showing completion of all educational requirements no later than June 15 following the administration of the May exam or January 15 for the November exam. SPECIAL NOTE: Beginning with the May, 2000 examination, applicant must have completed 150 college semester hours including a baccalaureate degree. The major in accounting will not change. EXAMINATION REQUIREMENTS Examinations are offered in May and November annually. Deadline for filing are March 1 and September 1, respectively. The four-part (4) comprehensive examination involves multiple choice and essay questions on theoretical and practical accounting applications. Examination fee is $140.00. Examination fees are non-refundable and cannot be deferred. Unsuccessful candidates are sent reexamination applications. Deadlines for response of reexamination candidates are March 1 and September 1 respectively. GENERAL INFO