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CPA Regulation Certification Path
There is no such prerequisite, anyone can go ahead and write Global Professional Human Resource certification just they need to fulfill the eligibility criteria.
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The average salary of a CPA Regulation Exam Certified Expert in
- Europe - 80,347 EURO
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- India - 20,00,327 INR
- United State - 100,000 USD
How much CPA Regulation Exam Cost
Exam fees depend upon the jurisdiction where you choose to become licensed. You can find details by referring to your specific Board of Accountancy.
Reference: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/FAQ/Pages/computer_faqs_2.aspx
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AICPA CPA-Regulation Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Business Law | 15-25% | - Business structure legal characteristics - Debtor-creditor relationships and bankruptcy - Agency relationships and authority - Uniform Commercial Code (UCC) articles - Contract formation and performance - Employment and federal business regulations |
| Ethics, Professional Responsibilities, and Federal Tax Procedures | 10-20% | - Federal tax audit and appeal procedures - Ethics and responsibilities in tax practice - Privileged communications and disclosure rules - Treasury Department Circular 230 - Tax preparer penalties and due diligence |
| Federal Taxation of Property Transactions | 12-22% | - Capital vs ordinary asset classification - Asset basis and holding periods - Like-kind exchanges and involuntary conversions - Recognition of gains and losses - Cost recovery: depreciation, amortization, depletion |
| Federal Taxation of Individuals | 22-32% | - Loss limitations and carryovers - Gross income inclusions and exclusions - Adjustments, deductions, and exemptions - Tax credits and alternative minimum tax - Filing status and dependency rules |
| Federal Taxation of Entities | 23-33% | - Partnerships and LLCs - Book-tax differences - Tax-exempt organizations - C corporations and S corporations - Gift, estate, and trust taxation |
