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The Uniform Certified Public Accountant Examination (CPA Exam) is the examination administered to people who wish to become Certified Public Accountants in The United States of America. The CPA Exam is used by the regulatory bodies of all fifty states plus the District of Columbia , Guam , Puerto Rico , the U.S. Virgin Islands and the Northern ...
Students must demonstrate the depth and breadth of their abilities according to the CPA Competency Map. Students answer questions which are presented in the form of business cases that include a combination of both explicit and implicit requirements for each case's "users", followed by a list of exhibits that provide case facts from which observations, suggestions and conclusions are derived.
AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...
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As of April 2015 it was pursuing Ofqual recognition as an awarding body; a 2018 document stated that by 2022 it could begin preparations for an application to Ofqual. [5] Entry requirements include membership of a member body recognised by the International Federation of Accountants and completion of a practical assessment of their work.
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The analyst expects a slightly positive market reaction to ConocoPhillips' earnings, which featured a beat, a largely in-line 2025 outlook, and a $10 billion return of capital commitment