大家應(yīng)該知道的是,USCPA考試有個(gè)“3E”,其中一個(gè)E,就是Ethic。在順利通過(guò)USCPA考試之后,想要申請(qǐng)執(zhí)照,就必須進(jìn)行CPE后續(xù)教育,而這其中就有一個(gè)Professional Ethics exam。通過(guò)了這個(gè)考試,才能申請(qǐng)執(zhí)照。那么這個(gè)玩意到底怎么考?考試費(fèi)用是多少呢?跟著高頓網(wǎng)校USCPA小編來(lái)了解一下。
 
雖然這個(gè)考試Professional Ethics exam有“Professional”的字眼,但是其實(shí)它并不難。它是全程自學(xué)的CPE中的一種,并且是開(kāi)卷考試。當(dāng)你收到課程學(xué)習(xí)的科目時(shí),它還會(huì)提示你如何作答并告訴你如何將答案提交至申請(qǐng)的州會(huì)計(jì)委員會(huì)。
如何考試:
高頓財(cái)經(jīng)USCPA研究院Shelly老師提示大家,AICPA協(xié)會(huì)官網(wǎng)有寫(xiě)明Ethic考試的相關(guān)內(nèi)容,考生們可以自行瀏覽。怎樣通過(guò)這個(gè)考試呢?首先你要購(gòu)買(mǎi)相關(guān)課程,在線學(xué)習(xí)之后就能在網(wǎng)上考試?yán)病?/div>
你可以通過(guò)以下幾種方式購(gòu)買(mǎi)到課程:
* Via our website www.cpa2biz.com, by placing the name of the requested item or the product number in the search field on the left of the home page to retrieve your item. If you have not registered on the website, it is necessary to do so prior to placing an order. To register, please visit www.cpa2biz.com and click on "Sign In" at the top of the page and follow the prompts from there.
* Via the telephone number 888.777.7077, which directs you to our live telephone specialists between the hours of 9am-6pm ET Monday through Friday
* Via fax number 919.419.4795
* Via email by responding with your credit card information
* Via regular mail to the following address:
AICPA
Attn: Order Processing
220 Leigh Farm Road
Durham, NC 27707
課程費(fèi)用:
如果你是AICPA Member的話,考試費(fèi)用為49-69刀不等(不同學(xué)習(xí)方式價(jià)格不同)
如果是Regular的話,費(fèi)用會(huì)高一些,為61-86刀不等
考試內(nèi)容
Explain the governance of the accounting profession
Identify the principles that underlie the AICPA Code of Professional Conduct
Apply AICPA rule interpretations on integrity, objectivity, confidentiality, and advertising
Describe AICPA non-authoritative guidance that can help members comply with Rules 102-505 of the AICPA Code
Explain acts discreditable to the profession
Explain the obligations to exercise due professional care, comply with professional standards, and be competent in performing professional services
Analyze ethical matters using an ethical decision-making model to determine an appropriate course of action
Identify the consequences of violating ethical standards
Apply the ethics rules relating to tax practice, including the AICPA Statements on Standards for Tax Services and IRS Circular No. 230
此外,高頓財(cái)經(jīng)USCPA研究院Shelly老師還要提醒大家,華盛頓州的Ethic考試和AICPA協(xié)會(huì)的是獨(dú)立出來(lái)的,有所區(qū)別。下面就是二者的比較:
一、華盛頓州Ethic考試
1、題型30道判斷題
2、考試資料無(wú)需購(gòu)買(mǎi),在華盛頓州官網(wǎng)即可下載
3、考試試題通過(guò)電子郵件取得。需要提供:
First Name(名字)
Last Name(姓)
Email Address(電子郵件地址)
州委員會(huì)將為您創(chuàng)建一個(gè)用戶名和密碼,通過(guò)郵件回復(fù)您。
4、該考試為開(kāi)卷考試形式
5、測(cè)試成績(jī)?yōu)?0分通過(guò)
6、測(cè)試次數(shù)不限
二、美國(guó)AICPA協(xié)會(huì)Ethic考試
1、題型30道選擇題
2、考試資料需要購(gòu)買(mǎi),2015年版本價(jià)格159美元
3、需要先注冊(cè)才能購(gòu)買(mǎi)
4、購(gòu)買(mǎi)課程之后在線學(xué)習(xí),然后進(jìn)行測(cè)試,成績(jī)?yōu)?0分通過(guò)
5、課程有效期限是在線訪問(wèn)1年,超過(guò)1年需重新購(gòu)買(mǎi)
6、成績(jī)單是在線下載的,申請(qǐng)執(zhí)照有些需要在線提交,有些需要郵寄紙質(zhì)材料
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