在顺利通过USCPA考试之后,想要申请执照,就必须进行CPE后续教育,而这其中就有一个Professional Ethics exam。通过了这个考试,才能申请执照。中公财经小编关于USCPA后续教育:Ethic考试内容与考试费用为各位考生做了如下整理:
Ethic考试内容:
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
Ethic考试费用:
如果你是AICPA Member的话,考试费用为49-69刀不等(不同学习方式价格不同)
如果是Regular的话,费用会高一些,为61-86刀不等
以上就是中公财经小编关于USCPA后续教育:Ethic考试内容与考试费用为各位考生做的相关整理,希望能够对大家有所帮助。
说明:因考试政策、内容不断变化与调整,中公财经提供的考试信息仅供参考,如有异议,请考生以权威部门公布的内容为准!