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6个非美国CPA证书可以换考AICPA证书

  共有六个非美国CPA证书可以换考美国CPA,只需一场4.5小时的考试IQWE。

  Institute of Chartered Accountants in Australia (ICAA)

  Certified Practising Accountants Australia (CPA)

  Canadian Institute of Chartered Accountants (CICA)

  Chartered Accountants Ireland (CAI)

  Instituto Mexicano de Contadores Publicos (IMCP)

  New Zealand Institute of Chartered Accountants (NZICA)

  该门考试的考试大纲

  IQEX Content Specification Outline

  Published March 02, 2009

  I. Ethics, Professional, and Legal Responsibilities in Tax Practice (10% -14%)

  A. Ethics and Responsibilities in Tax Practice

  1. Treasury Department Circular 230

  2. AICPA Statements on Standards for Tax Services

  3. Internal Revenue Code of 1986, as amended, and Regulations related to tax return preparers

  B. Licensing and Disciplinary Systems

  1. Role of state boards of accountancy

  2. Requirements of regulatory agencies

  C. Legal Duties and Responsibilities

  1. Common law duties and liability to clients and third parties

  2. Federal statutory liability

  3. Privileged communications, confidentiality, and privacy acts

  II. Professional Responsibilities in Audit and Accounting (2% - 6%)

  A. Ethics and Independence

  1. Code of Professional Conduct (AICPA)

  2. Public Company Accounting Oversight Board (PCAOB)

  3. U. S. Securities and Exchange Commission (SEC)

  4. Government Accountability Office (GAO)

  5. Department of Labor (DOL)

  6. Sarbanes-Oxley Act of 2002, Title II

  7. Sarbanes-Oxley Act of 2002, Title III, Section 303

  8. Code of Ethics for Professional Accountants (IFAC)

  B. Other Professional Responsibilities

  1. Sarbanes-Oxley Act of 2002, Title IV

  2. Sarbanes-Oxley Act of 2002, Title I

  III. Business Law (24% - 32%)

  A. Agency

  1. Formation and termination

  2. Authority of agents and principals

  3. Duties and liabilities of agents and principals

  B. Contracts

  1. Formation

  2. Performance

  3. Third party assignments

  4. Discharge, breach, and remedies

  C. Uniform Commercial Code

  1. Sales contracts

  2. Negotiable instruments

  3. Secured transactions

  4. Documents of title and title transfer

  D. Debtor-Creditor Relationships

  1. Rights, duties, and liabilities of debtors, creditors, and guarantors

  2. Bankruptcy and insolvency

  E. Government Regulation of Business

  1. Federal securities regulation

  2. Other federal laws and regulations (antitrust, copyright, patents, money-laundering, labor, employment, and ERISA)

  F. Business Structure (Selection of a Business Entity)

  1. Advantages, disadvantages, implications, and constraints

  2. Formation, operation, and termination

  3. Financial structure, capitalization, profit and loss allocation, and distributions

  4. Rights, duties, legal obligations, and authority of owners and management

  IV. Federal Tax Process, Procedures, Accounting, and Planning (6% - 10%)

  A. Federal Tax Legislative Process

  B. Federal Tax Procedures

  1. Due dates and related extensions of time

  2. Internal Revenue Service (IRS) audit and appeals process

  3. Judicial process

  4. Required disclosure of tax return positions

  5. Substantiation requirements

  6. Penalties

  7. Statute of limitations

  C. Accounting Periods

  D. Accounting Methods

  1. Recognition of revenues and expenses under cash, accrual, or other permitted methods

  2. Inventory valuation methods, including uniform capitalization rules

  3. Accounting for long-term contracts

  4. Installment sales

  E. Tax Return Elections, Including Federal Status Elections, Alternative Treatment, Elections, or Other Types of Elections Applicable to an Individual or Entity’s Tax Return

  F. Tax Planning

  1. Alternative treatments

  2. Projections of tax consequences

  3. Implications of different business entities

  4. Impact of proposed tax audit adjustments

  5. Impact of estimated tax payment rules on planning

  6. Role of taxes in decision-making

  G. Impact of Multijurisdictional Tax Issues on Federal Taxation (Including Consideration of Local, State, and Multinational Tax Issues)

  H. Tax Research and Communication

  1. Authoritative hierarchy

  2. Communications with or on behalf of clients

  V. Federal Taxation of Property Transactions (8% - 12%)

  A. Types of Assets

  B. Basis and Holding Periods of Assets

  C. Cost Recovery (Depreciation, Depletion, and Amortization)

  D. Taxable and Nontaxable Sales and Exchanges

  E. Amount and Character of Gains and Losses, and Netting Process

  F. Related Party Transactions

  G. Estate and Gift Taxation

  1. Transfers subject to the gift tax

  2. Annual exclusion and gift tax deductions

  3. Determination of taxable estate

  4. Marital deduction

  5. Unified credit

  VI. Federal Taxation of Individuals (8% - 12%)

  A. Gross Income

  1. Inclusions and exclusions

  2. Characterization of income

  B. Reporting of Items from Pass-Through Entities

  C. Adjustments and Deductions to Arrive at Taxable Income

  D. Passive Activity Losses

  E. Loss Limitations

  F. Taxation of Retirement Plan Benefits

  G. Filing Status and Exemptions

  H. Tax Computations and Credits

  I. Alternative Minimum Tax

  VII. Federal Taxation of Entities (18% - 22%)

  A. Similarities and Distinctions in Tax Treatment Among Business Entities

  1. Formation

  2. Operation

  3. Distributions

  4. Liquidation

  B. Differences Between Tax and Financial Accounting

  1. Reconciliation of book income to taxable income

  2. Disclosures under Schedule M-3

  C. C Corporations

  1. Determination of taxable income/loss

  2. Tax computations and credits, including alternative minimum tax

  3. Net operating losses

  4. Entity/owner transactions, including contributions and distributions

  5. Earnings and profits

  6. Consolidated returns

  D. S Corporations

  1. Eligibility and election

  2. Determination of ordinary income/loss and separately stated items

  3. Basis of shareholder’s interest

  4. Entity/owner transactions, including contributions and distributions

  5. Built-in gains tax

  E. Partnerships

  1. Determination of ordinary income/loss and separately stated items

  2. Basis of partner’s/member’s interest and basis of assets contributed to the partnership

  3. Partnership and partner elections

  4. Transactions between a partner and the partnership

  5. Treatment of partnership liabilities

  6. Distribution of partnership assets

  7. Ownership changes and liquidation and termination of partnership

  F. Trusts and Estates

  1. Types of trusts

  2. Income and deductions

  3. Determination of beneficiary’s share of taxable income

  G. Tax-Exempt Organizations

  1. Types of organizations

  2. Obtaining and maintaining tax-exempt status

  3. Unrelated business income

  VIII. Governmental and Not-for-Profit Accounting and Reporting (2% - 6%)

  A. Governmental Accounting Concepts

  1. Measurement focus and basis of accounting

  2. Fund accounting concepts and applications

  3. Budgetary accounting

  B. Format and Content of Comprehensive Annual Financial Report (CAFR)

  1. Government-wide financial statements

  2. Governmental funds financial statements

  3. Proprietary funds financial statements

  4. Fiduciary funds financial statements

  5. Notes to financial statements

  6. Management’s discussion and analysis

  7. Required supplementary information (RSI) other than Management’s Discussion and Analysis

  8. Combining statements and individual fund statements and schedules

  9. Deriving government-wide financial statements and reconciliation requirements

  C. Financial Reporting Entity, Including Blended and Discrete Component Units

  D. Typical Items and Specific Types of Transactions and Event Recognition,Measurement, Valuation, Calculation, and Presentation in Governmental Entity Financial Statements

  1. Net assets and components thereof

  2. Fund balances and components thereof

  3. Capital assets and infrastructure assets

  4. General long-term liabilities

  5. Interfund activity, including transfers

  6. Nonexchange revenue transactions

  7. Expenditures

  8. Special items

  9. Encumbrances

  E. Not-for-Profit (Nongovernmental) Accounting and Reporting

  1. Financial Statements including:

  a. Statement of financial position

  b. Statement of activities

  c. Statement of cash flows

  d. Statement of functional expenses

  2. Typical Items and Specific Types of Transactions and Events: Recognition, Measurement, Valuation, Calculation, and Presentation in Financial Statements of Not-for-Profit Organizations including:

  a. Support, revenues, and contributions

  b. Types of restrictions on resources

  c. Types of net assets

  d. Expenses, including depreciation and functional expenses

  e. Investments

  IX. Corporate Governance (2% - 6%)

  A. Rights, Duties, Responsibilities, and Authority of the Board of Directors, Officers, and Other Employees

  1. Financial reporting

  2. Internal control (including COSO or similar framework)

  3. Enterprise risk management (including COSO or similar framework)

  B. Control Environment

  1. Tone at the top – establishing control environment

  2. Monitoring control effectiveness

  3. Change control process

  

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