레이블이 Indian Accounting Standard 18인 게시물을 표시합니다. 모든 게시물 표시

2013년 12월 2일 월요일

오전 9:00

By Eugenia Finnie

In: Accounting Standards and Procedures, Accounting Standards ICAI, India Accounting System, Indian Accounting Standard 18, List of Accounting Standards, MCA Standards, Revenue Recognition Accounting Standards, What Are Accounting Standards

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About 'indian accounting standard'|...of betraying those, the Indians, whom he considered his...retrospectively judging literary work by the standards of another millennium may yet cut both ...

Ｔｈｅ               ｄｒｕｇ               ｍｉｓｏｐｒｏｓｔｏｌ,               ｃｏｎｄｅｍｎｅｄ               ａｓ               ｄａｎｇｅｒｏｕｓ               ｗｈｅｎ               ｕｓｅｄ               "ｏｆｆ               ｌａｂｅｌ"               ｆｏｒ               ｐｕｒｐｏｓｅｓ               ｓｕｃｈ               ａｓ               ｉｎｄｕｃｉｎｇ               ｌａｂｏｒ               ｏｒ               ａｓ               ａｎ               ａｄｊｕｎｃｔｉｖｅ               ｄｒｕｇ               ｄｕｒｉｎｇ               ｅｌｅｃｔｉｖｅ               ａｂｏｒｔｉｏｎｓ               ｈａｓ               ｂｅｅｎ               ｐｒｏｖｅｎ               ｔｏ               ｂｅ               ａ               ｓａｆｅ,               ｃｏｎｖｅｎｉｅｎｔ,               ａｎｄ               ｉｎｅｘｐｅｎｓｉｖｅ               ｍｅａｎｓ               ｔｏ               ｐｒｅｖｅｎｔ               ｐｏｓｔｐａｒｔｕｍ               ｈｅｍｏｒｒｈａｇｅ,               ａ               ｍａｊｏｒ               ｋｉｌｌｅｒ               ｏｆ               ｗｏｍｅｎ               ｉｎ               ｄｅｖｅｌｏｐｉｎｇ               ｃｏｕｎｔｒｉｅｓ.

Ｉｎ               ｄｅｖｅｌｏｐｅｄ               ｃｏｕｎｔｒｉｅｓ,               ｗｈｅｒｅ               ｔｈｅ               ｍａｊｏｒｉｔｙ               ｏｆ               ｂｉｒｔｈｓ               ｏｃｃｕｒ               ｉｎ               ｈｏｓｐｉｔａｌｓ               ａｎｄ               ｅｍｅｒｇｅｎｃｙ               ｃａｒｅ               ｉｓ               ａｖａｉｌａｂｌｅ,               ｄｅａｔｈｓ               ｆｒｏｍ               ｐｏｓｔｐａｒｔｕｍ               ｈｅｍｏｒｒｈａｇｅ               ａｒｅ               ｒａｒｅ.

Ｈｏｗｅｖｅｒ,               ｔｈｅ               ｃｏｎｄｉｔｉｏｎ               ｃａｎ               ｂｅ               ｌｉｆｅ-ｔｈｒｅａｔｅｎｉｎｇ               ｉｎ               ｃｏｕｎｔｒｉｅｓ               ｗｈｅｒｅ               ｍｏｓｔ               ｂｉｒｔｈｓ               ｏｃｃｕｒ               ａｔ               ｈｏｍｅ               ａｎｄ               ｅｍｅｒｇｅｎｃｙ               ｃａｒｅ               ｉｓ               ｎｏｔ               ａｌｗａｙｓ               ａｖａｉｌａｂｌｅ.
               Ｉｎ               ｒｕｒａｌ               ,               ｗｈｅｒｅ               ｔｈｅ               ｓｔｕｄｙ               ｔｏｏｋ               ｐｌａｃｅ,               50               %               ｏｆ               ｂｉｒｔｈｓ               ｏｃｃｕｒ               ａｔ               ｈｏｍｅ               ｏｒ               ｉｎ               ｆａｃｉｌｉｔｉｅｓ               ｗｉｔｈｏｕｔ               ａ               ｐｈｙｓｉｃｉａｎ               ｉｎ               ａｔｔｅｎｄａｎｃｅ               ａｎｄ               ｅｓｔｉｍａｔｅｄ               ｍａｔｅｒｎａｌ               ｄｅａｔｈ               ｒａｔｅ               ｉｎ               ｔｈａｔ               ｃｏｕｎｔｒｙ               ｉｓ               407               ｗｏｍｅｎ               ｆｏｒ               ｅｖｅｒｙ               100,000               ｂｉｒｔｈｓ.

Ｔｈｅ               ｓｔｕｄｙ               ａｌｓｏ               ｃｉｔｅｄ               ｅｓｔｉｍａｔｅｓ               ｔｈａｔ,               ｗｏｒｌｄｗｉｄｅ,               ａｂｏｕｔ               500,000               ｍａｔｅｒｎａｌ               ｄｅａｔｈｓ               ｏｃｃｕｒ               ｄｕｒｉｎｇ               ｃｈｉｌｄｂｉｒｔｈ               ｅａｃｈ               ｙｅａｒ,               ｗｉｔｈ               ｐｏｓｔｐａｒｔｕｍ               ｈｅｍｏｒｒｈａｇｅ               ａｃｃｏｕｎｔｉｎｇ               ｆｏｒ               ａｂｏｕｔ               30               ｐｅｒｃｅｎｔ               ｏｆ               ｔｈｏｓｅ               ｄｅａｔｈｓ.

Ｔｈｅ               ｃｏｍｐａｒａｂｌｅ               ｒａｔｅ               ｉｎ               ｔｈｅ               ｉｓ               ａｂｏｕｔ               10               ｍａｔｅｒｎａｌ               ｄｅａｔｈｓ               ｐｅｒ               100,000               ｂｉｒｔｈｓ,               ｗｉｔｈ               ｐｏｓｔｐａｒｔｕｍ               ｈｅｍｏｒｒｈａｇｅ               ａｃｃｏｕｎｔｉｎｇ               ｆｏｒ               ａｂｏｕｔ               17               ｐｅｒｃｅｎｔ               ｏｆ               ｔｈｅｓｅ               ｄｅａｔｈｓ.
               Ｔｈｅ               ｓｔｕｄｙ,               ｗｈｉｃｈ               ｗａｓ               ｃｏｎｄｕｃｔｅｄ               ｂｙ               ｒｅｓｅａｒｃｈｅｒｓ               ｆｒｏｍ               ｔｈｅ               Ｕｎｉｖｅｒｓｉｔｙ               ｏｆ               Ｍｉｓｓｏｕｒｉ,               Ｉｎｄｉａ'ｓ               Ｊａｗａｈａｒｌａｌ               Ｎｅｈｒｕ               Ｍｅｄｉｃａｌ               Ｃｏｌｌｅｇｅ,               ａｎｄ               ｔｈｅ               Ｎａｔｉｏｎａｌ               Ｉｎｓｔｉｔｕｔｅｓ               ｏｆ               Ｈｅａｌｔｈ,               ａｐｐｅａｒｓ               ｉｎ               ｔｈｅ               Ｏｃｔｏｂｅｒ               7,               2006               ｉｓｓｕｅ               ｏｆ               Ｌａｎｃｅｔ               ａｎｄ               ｗａｓ               ｆｕｎｄｅｄ               ｂｙ               ｔｈｅ               Ｇｌｏｂａｌ               Ｎｅｔｗｏｒｋ               ｆｏｒ               Ｗｏｍｅｎ'ｓ               ａｎｄ               Ｃｈｉｌｄｒｅｎ'ｓ               Ｈｅａｌｔｈ               Ｒｅｓｅａｒｃｈ,               ａ               ｐｕｂｌｉｃ-ｐｒｉｖａｔｅ               ｐａｒｔｎｅｒｓｈｉｐ               ｂｅｔｗｅｅｎ               ｔｈｅ               Ｎａｔｉｏｎａｌ               Ｉｎｓｔｉｔｕｔｅ               ｏｆ               Ｃｈｉｌｄ               Ｈｅａｌｔｈ               ａｎｄ               Ｈｕｍａｎ               Ｄｅｖｅｌｏｐｍｅｎｔ               (ｐａｒｔ               ｏｆ               ｔｈｅ               Ｎａｔｉｏｎａｌ               Ｉｎｓｔｉｔｕｔｅｓ               ｏｆ               Ｈｅａｌｔｈ)               ａｎｄ               ｔｈｅ               Ｂｉｌｌ               ａｎｄ               Ｍｅｌｉｎｄａ               Ｇａｔｅｓ               Ｆｏｕｎｄａｔｉｏｎ.
               Ｔｈｅ               ｓｔｕｄｙ,               ｃｏｎｄｕｃｔｅｄ               ｂｅｔｗｅｅｎ               Ｓｅｐｔｅｍｂｅｒ,               2002,               ａｎｄ               Ｄｅｃｅｍｂｅｒ,               2005,               ｗａｓ               ａ               ｐｌａｃｅｂｏ-ｃｏｎｔｒｏｌｌｅｄ               ｔｒｉａｌ               ｉｎｖｏｌｖｉｎｇ               1,620               ｗｏｍｅｎ               ｉｎ               ｒｕｒａｌ               ｗｈｏ               ｒｅｃｅｉｖｅｄ               ｅｉｔｈｅｒ               ｏｒａｌ               ｍｉｓｏｐｒｏｓｔｏｌ               ｏｒ               ａ               ｐｌａｃｅｂｏ               ａｆｔｅｒ               ｄｅｌｉｖｅｒｙ.

25               ａｕｘｉｌｉａｒｙ               ｎｕｒｓｅ               ｍｉｄｗｉｖｅｓ               ｕｎｄｅｒｔｏｏｋ               ｔｈｅ               ｄｅｌｉｖｅｒｉｅｓ,               ａｄｍｉｎｉｓｔｅｒｅｄ               ｔｈｅ               ｓｔｕｄｙ               ｄｒｕｇ,               ａｎｄ               ｍｅａｓｕｒｅｄ               ｂｌｏｏｄ               ｌｏｓｓ.
               Ａｔ               ｔｈｅ               ｃｏｎｃｌｕｓｉｏｎ               ｏｆ               ｔｈｅ               ｓｔｕｄｙ               ｉｔ               ｗａｓ               ｆｏｕｎｄ               ｔｈａｔ               ｏｎｌｙ               6.4               %               ｏｆ               ｔｈｅ               ｗｏｍｅｎ               ｔｈａｔ               ｒｅｃｅｉｖｅｄ               ｍｉｓｏｐｒｏｓｔｏｌ               ｗｅｒｅ               ｌｉｋｅｌｙ               ｔｏ               ｈａｖｅ               ｅｘｐｅｒｉｅｎｃｅｄ               ａｃｕｔｅ               ｐｏｓｔｐａｒｔｕｍ               ｈｅｍｏｒｒｈａｇｅ               (ｄｅｆｉｎｅｄ               ａｓ               ｔｈｅ               ｌｏｓｓ               ｏｆ               ｆｒｏｍ               500               ｍｉｌｌｉｌｉｔｅｒｓ               [ｍｌ]               ｔｏ               ｊｕｓｔ               ｕｎｄｅｒ               1000               ｍｌ               ｏｆ               ｂｌｏｏｄ               ｏｒ               ｓｌｉｇｈｔｌｙ               ｍｏｒｅ               ｔｈａｎ               ａ               ｐｉｎｔ               ｔｏ               ｓｌｉｇｈｔｌｙ               ｍｏｒｅ               ｔｈａｎ               ａ               ｑｕａｒｔ.)               ｃｏｍｐａｒｅｄ               ｗｉｔｈ               12               %               ｉｎ               ｔｈｅ               ｐｌａｃｅｂｏ               ｇｒｏｕｐ.

Ｔｈｅ               ｍｉｓｏｐｒｏｓｔｏｌ               ｇｒｏｕｐ               ａｌｓｏ               ｈａｄ               ｆｅｗｅｒ               ｏｃｃｕｒｒｅｎｃｅｓ               ｏｆ               ａｃｕｔｅ               ｓｅｖｅｒｅ               ｐｏｓｔｐａｒｔｕｍ               ｈｅｍｏｒｒｈａｇｅ               -               ｔｈｅ               ｌｏｓｓ               ｏｆ               1000               ｍｌ               ｏｒ               ｍｏｒｅ               ｏｆ               ｂｌｏｏｄ.

Ｏｖｅｒａｌｌ,               ｔｈｅ               ｒｅｓｅａｒｃｈｅｒｓ               ｒｅｐｏｒｔｅｄ               ｔｈａｔ               ｏｎｅ               ｃａｓｅ               ｏｆ               ｐｏｓｔｐａｒｔｕｍ               ｈｅｍｏｒｒｈａｇｅ               ｗａｓ               ｐｒｅｖｅｎｔｅｄ               ｆｏｒ               ｅｖｅｒｙ               18               ｗｏｍｅｎ               ｔｒｅａｔｅｄ.
               Ｉｎ               ｄｅｖｅｌｏｐｅｄ               ｃｏｕｎｔｒｉｅｓ,               ｏｘｙｔｏｃｉｎ               ｉｓ               ｔｈｅ               ｓｔａｎｄａｒｄ               ｄｒｕｇ               ｕｓｅｄ               ｔｏ               ｐｒｅｖｅｎｔ               ｐｏｓｔｐａｒｔｕｍ               ｈｅｍｏｒｒｈａｇｅ               ａｎｄ               ｓｔｏｐｓ               ｂｌｅｅｄｉｎｇ               ｉｎ               ｔｈｅ               ｕｔｅｒｕｓ               ｂｙ               ｃａｕｓｉｎｇ               ｔｈｅ               ｕｔｅｒｕｓ               ｔｏ               ｃｏｎｔｒａｃｔ.

Ｈｏｗｅｖｅｒ,               ｏｘｙｔｏｃｉｎ               ｍｕｓｔ               ｂｅ               ｋｅｐｔ               ｃｏｌｄ               ａｎｄ               ｍｕｓｔ               ｂｅ               ｇｉｖｅｎ               ｂｙ               ｔｒａｉｎｅｄ               ｍｅｄｉｃａｌ               ｐｅｒｓｏｎｎｅｌ               -               ｃｏｎｄｉｔｉｏｎｓ               ｔｈａｔ               ｍａｋｅ               ｉｔ               ｕｎｓｕｉｔａｂｌｅ               ｆｏｒ               ｕｓｅ               ｉｎ               ｐａｒｔｓ               ｏｆ               ｔｈｅ               ｗｏｒｌｄ               ｗｈｅｒｅ               ｍｏｓｔ               ｂｉｒｔｈｓ               ａｒｅ               ａｔ               ｈｏｍｅ               ａｎｄ               ｒｅｆｒｉｇｅｒａｔｉｏｎ               ａｎｄ               ｓｋｉｌｌｅｄ               ｍｅｄｉｃａｌ               ｐｅｒｓｏｎｎｅｌ               ａｒｅ               ｉｎ               ｓｈｏｒｔ               ｓｕｐｐｌｙ.
               Ｍｉｓｏｐｒｏｓｔｏｌ,               ｗｈｉｃｈ               ａｌｓｏ               ｓｔｏｐｓ               ｕｔｅｒｉｎｅ               ｂｌｅｅｄｉｎｇ               ｂｙ               ｃａｕｓｉｎｇ               ｔｈｅ               ｕｔｅｒｕｓ               ｔｏ               ｃｏｎｔｒａｃｔ,               ｄｏｅｓ               ｎｏｔ               ｒｅｑｕｉｒｅ               ｒｅｆｒｉｇｅｒａｔｉｏｎ,               ｃａｎ               ｂｅ               ｇｉｖｅｎ               ｏｎｃｅ               ａｆｔｅｒ               ｄｅｌｉｖｅｒｙ               ａｓ               3               ｏｒａｌ               ｔａｂｌｅｔｓ               ｃｏｓｔｉｎｇ               ａｓ               ｌｉｔｔｌｅ               ａｓ               $.14               ｅａｃｈ,               ａｎｄ               ｄｏｅｓ               ｎｏｔ               ｒｅｑｕｉｒｅ               ｈｉｇｈｌｙ               ｔｒａｉｎｅｄ               ｐｅｒｓｏｎｎｅｌ               ａｎｄ               ｉｔ               ｃａｎ               ｂｅ               ｇｉｖｅｎ               ｂｙ               ｓｅｍｉ-ｓｋｉｌｌｅｄ               ｂｉｒｔｈ               ａｔｔｅｎｄａｎｔｓ.
               Ａｃｃｏｒｄｉｎｇ               ｔｏ               ｔｈｅ               ｓｕｍｍａｒｙ               ａｐｐｅａｒｉｎｇ               ｗｉｔｈ               ｔｈｅ               Ｌａｎｃｅｔ               ｒｅｐｏｒｔ               "Ｏｒａｌ               ｍｉｓｏｐｒｏｓｔｏｌ               ｗａｓ               ａｓｓｏｃｉａｔｅｄ               ｗｉｔｈ               ｓｉｇｎｉｆｉｃａｎｔ               ｄｅｃｒｅａｓｅｓ               ｉｎ               ｔｈｅ               ｒａｔｅ               ｏｆ               ａｃｕｔｅ               ｐｏｓｔｐａｒｔｕｍ               ｈｅｍｏｒｒｈａｇｅ               ａｎｄ               ｍｅａｎ               ｂｌｏｏｄ               ｌｏｓｓ.

Ｔｈｅ               ｄｒｕｇ'ｓ               ｌｏｗ               ｃｏｓｔ,               ｅａｓｅ               ｏｆ               ａｄｍｉｎｉｓｔｒａｔｉｏｎ,               ｓｔａｂｉｌｉｔｙ,               ａｎｄ               ａ               ｐｏｓｉｔｉｖｅ               ｓａｆｅｔｙ               ｐｒｏｆｉｌｅ               ｍａｋｅ               ｉｔ               ａ               ｇｏｏｄ               ｏｐｔｉｏｎ               ｉｎ               ｒｅｓｏｕｒｃｅ-ｐｏｏｒ               ｓｅｔｔｉｎｇｓ."
               Ｄｉｓｃｌａｉｍｅｒ
               Ｔｈｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｐｒｅｓｅｎｔｅｄ               ｉｎ               ｔｈｉｓ               ａｒｔｉｃｌｅ               ａｎｄ               ｉｔｓ               ｉｎｃｌｕｄｅｄ               ｌｉｎｋｓ               ｉｓ               ｏｆ               ａｎ               ｉｎｆｏｒｍａｔｉｏｎａｌ               ｎａｔｕｒｅ               ｏｎｌｙ               ａｎｄ               ｉｓ               ｎｏｔ               ｉｎｔｅｎｄｅｄ               ａｓ               ａ               ｒｅｃｏｍｍｅｎｄａｔｉｏｎ               ｏｆ               ａｎｙ               ｃｈａｎｇｅｓ               ｉｎ               ｔｈｅ               ｒｅａｄｅｒ'ｓ               ｈｅａｌｔｈ               ｃａｒｅ               ｐｒｏｇｒａｍ.

Ｂｅｆｏｒｅ               ｍａｋｉｎｇ               ａｎｙ               ｃｈａｎｇｅｓ               ｉｎ               ｄｉｅｔ,               ｍｅｄｉｃａｔｉｏｎｓ,               ｏｒ               ｏｔｈｅｒ               ｔｒｅａｔｍｅｎｔｓ               ｔｈｅ               ｒｅａｄｅｒ               ｉｓ               ｓｔｒｏｎｇｌｙ               ａｄｖｉｓｅｄ               ｔｏ               ｃｏｎｓｕｌｔ               ｗｉｔｈ               ｔｈｅｉｒ               ｈｅａｌｔｈ               ｃａｒｅ               ｐｒｏｖｉｄｅｒ.

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Provisions differ from valuation accounts even though Indian accounting standards prefer to term all - whether provsions or valuation accounts as provisions!

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2013년 11월 25일 월요일

오후 1:02

By Eugenia Finnie

In: Indian Accounting Standard 18, International Accounting Standard 18, Philippine Accounting Standard 18

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About 'accounting standard 18'|... (NRBMNB); And 18) Non-Relativistic Background Matter... Taken Into Account And Considerations...Gravitational Radiation (~CGBR); 7) Standard Model Cosmic Neutrino Background...

Ａｆｔｅｒ               ｙｅａｒｓ               ｏｆ               ｕｎｄｅｒｇｒａｄｕａｔｅ               ａｎｄ               ｐｏｓｔ               ｇｒａｄｕａｔｅ               ｓｔｕｄｙ               ｙｏｕ               ａｒｅ               ｎｏｗ               ｒｅａｄｙ               ｔｏ               ｂｅｇｉｎ               ｙｏｕｒ               ｃａｒｅｅｒ               ａｓ               ａｎ               Ｏｈｉｏ               Ｃｅｒｔｉｆｉｅｄ               Ｐｕｂｌｉｃ               Ａｃｃｏｕｎｔａｎｔ.

Ｈｏｗｅｖｅｒ,               ｂｅｆｏｒｅ               ｙｏｕ               ｃａｎ               ｐｒａｃｔｉｃｅ               ａｓ               ａ               ＣＰＡ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｑｕａｌｉｆｙ               ｆｏｒ,               ｓｉｔ               ｆｏｒ,               ａｎｄ               ｐａｓｓ               ｔｈｅ               Ｏｈｉｏ               ＣＰＡ               Ｅｘａｍ.

Ｔｏ               ｄｏ               ｔｈｉｓ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ａｒｍ               ｙｏｕｒｓｅｌｆ               ｗｉｔｈ               ｓｏｍｅ               ｂａｓｉｃ               ｉｎｆｏｒｍａｔｉｏｎ               ａｂｏｕｔ               ｗｈｅｒｅ               ａｎｄ               ｈｏｗ               ｔｏ               ａｐｐｌｙ,               ｗｈａｔ               ｔｏ               ｓｔｕｄｙ,               ａｎｄ               ｗｈａｔ               ｔｏ               ｅｘｐｅｃｔ               ｏｎ               ｔｈｅ               ｄａｙ(ｓ)               ｏｆ               ｙｏｕｒ               ｅｘａｍ.

Ｌｕｃｋｉｌｙ               ｔｈｉｓ               ａｒｔｉｃｌｅ               ｃｏｎｔａｉｎｓ               ｅｖｅｒｙｔｈｉｎｇ               ｔｈａｔ               ｙｏｕ               ｎｅｅｄ               ｔｏ               ｋｎｏｗ               ａｂｏｕｔ               ｔａｋｉｎｇ               ｔｈｅ               Ｏｈｉｏ               ＣＰＡ               Ｅｘａｍ.

Ａｃｃｏｕｎｔａｎｃｙ               Ｂｏａｒｄ               ｏｆ               Ｏｈｉｏ
               77               Ｓｏｕｔｈ               Ｈｉｇｈ               Ｓｔｒｅｅｔ,               18ｔｈ               Ｆｌｏｏｒ
               Ｃｏｌｕｍｂｕｓ,               ＯＨ               43215-6128
               (614)               466-4135               ｐｈｏｎｅ               ｎｕｍｂｅｒ
               (614)               466-2628               ｆａｘ               ｎｕｍｂｅｒ
               ｈｔｔｐ://ｗｗｗ.ａｃｃ.ｏｈｉｏ.ｇｏｖ
               ｃｐａｅｓ-ｏｈ@ｎａｓｂａ.ｏｒｇ               ｏｒ               ｌｏｒｅｎａ.ｈｉｎｋｌｅ@ａｃｃ.ｓｔａｔｅ.ｏｈ.ｕｓ
               Ｒｅｑｕｉｒｅｍｅｎｔｓ               ｔｏ               Ｓｉｔ               ｆｏｒ               ｔｈｅ               Ｏｈｉｏ               ＣＰＡ               Ｅｘａｍ
               Ｔｈｅｒｅ               ａｒｅ               ａ               ｆｅｗ               ｂａｓｉｃ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ｔｈａｔ               ｙｏｕ               ｍｕｓｔ               ｍｅｅｔ               ｉｎ               ｏｒｄｅｒ               ｔｏ               ｑｕａｌｉｆｙ               ｔｏ               ｓｉｔ               ｆｏｒ               ｔｈｅ               Ｏｈｉｏ               ＣＰＡ               Ｅｘａｍ.

Ｔｈｅ               ｆｉｒｓｔ               ｒｅｑｕｉｒｅｍｅｎｔ               ｔｏ               ｓｉｔ               ｆｏｒ               ｔｈｅ               Ｏｈｉｏ               ＣＰＡ               ｅｘａｍ               ｉｓ               ｔｈａｔ               ｔｈｅ               ｃａｎｄｉｄａｔｅ               ｍｕｓｔ               ｈａｖｅ               ｅａｒｎｅｄ               ａｔ               ｌｅａｓｔ               ａ               ｂａｃｃａｌａｕｒｅａｔｅ               ｄｅｇｒｅｅ               ｗｉｔｈ               150               ｓｅｍｅｓｔｅｒ               ｈｏｕｒｓ               ｔｏ               ｓｉｔ               ｆｏｒ               ｔｈｅ               ＣＰＡ               Ｅｘａｍ.

Ｗｉｔｈｉｎ               ｔｈｅｉｒ               ｃｏｕｒｓｅｗｏｒｋ               ｈｏｕｒｓ               ｔｈｅｙ               ｍｕｓｔ               ｈａｖｅ               ａｔ               ｌｅａｓｔ               30               ｓｅｍｅｓｔｅｒ               ｈｏｕｒｓ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ｔｏｐｉｃｓ,               ａｎｄ               24               ｓｅｍｅｓｔｅｒ               ｇｅｎｅｒａｌ               ｂｕｓｉｎｅｓｓ               ｃｏｕｒｓｅｓ.

Ｉｎ               ａｄｄｉｔｉｏｎ               ｔｏ               ｔｈｅｓｅ               ｅｄｕｃａｔｉｏｎａｌ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ｔｈｅ               ｓｔａｔｅ               ｏｆ               Ｏｈｉｏ               ａｌｓｏ               ｒｅｑｕｉｒｅｓ               ｔｈａｔ               ｔｈｅｉｒ               ＣＰＡ               Ｃａｎｄｉｄａｔｅｓ               ｂｅ               ａｔ               ｌｅａｓｔ               18               ｙｅａｒｓ               ｏｆ               ａｇｅ,               ｈｏｗｅｖｅｒ,               ｔｈｅｙ               ｄｏｎ'ｔ               ｒｅｑｕｉｒｅ               Ｕ.Ｓ.

ｃｉｔｉｚｅｎｓｈｉｐ               ｏｒ               ｓｔａｔｅ               ｒｅｓｉｄｅｎｃｙ.
               Ａｐｐｌｉｃａｔｉｏｎ               Ｐｒｏｃｅｓｓ
               Ｔｈｅ               ｆｉｒｓｔ               ｓｔｅｐ               ｉｎ               ｔｈｅ               ａｐｐｌｉｃａｔｉｏｎ               ｐｒｏｃｅｓｓ               ｉｓ               ｔｏ               ｄｏｗｎｌｏａｄ               ｏｒ               ｒｅｑｕｅｓｔ               ａ               ｃｏｍｐｌｅｔｅ               ａｐｐｌｉｃａｔｉｏｎ               ｐａｃｋａｇｅ.

Ｔｈｉｓ               ｃａｎ               ｂｅ               ｆｏｕｎｄ               ｏｎ               ｔｈｅ               Ａｃｃｏｕｎｔａｎｃｙ               Ｂｏａｒｄ               ｏｆ               Ｏｈｉｏ'ｓ               ｗｅｂｓｉｔｅ.

Ｈｅｒｅ               ｙｏｕ               ｗｉｌｌ               ｆｉｎｄ               ｆｅｅｓ               ｃｈａｒｇｅｓ               ｆｏｒ               ｔｈｅ               ｐａｃｋｅｔ               ａｎｄ               ａ               ｍａｉｌｉｎｇ               ａｄｄｒｅｓｓ.

Ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｔｈｅｎ               ｃｏｍｐｌｅｔｅ               ｔｈｅ               ａｐｐｌｉｃａｔｉｏｎ               ｐａｃｋｅｔ               ａｎｄ               ｍａｉｌ               ｉｔ               ｂａｃｋ               ａｌｏｎｇ               ｗｉｔｈ               ａｌｌ               ｒｅｑｕｉｒｅｄ               ｄｏｃｕｍｅｎｔｓ               ａｎｄ               ｓｕｐｐｌｅｍｅｎｔａｌ               ｄｏｃｕｍｅｎｔｓ.

Ｙｏｕ               ｗｉｌｌ               ａｌｓｏ               ｎｅｅｄ               ｔｏ               ｒｅｑｕｅｓｔ               ｔｈａｔ               ｙｏｕｒ               ｃｏｌｌｅｇｅ               ｏｒ               ｕｎｉｖｅｒｓｉｔｙ               ｓｅｎｄ               ｙｏｕｒ               ｔｒａｎｓｃｒｉｐｔｓ               ｄｉｒｅｃｔｌｙ               ｔｏ               ｔｈｅ               Ａｃｃｏｕｎｔａｎｃｙ               Ｂｏａｒｄ               ｏｆ               Ｏｈｉｏ               ｔｏ               ｐｒｏｖｅ               ｔｈａｔ               ｙｏｕ               ｈａｖｅ               ｍｅｔ               ｔｈｅ               ｅｄｕｃａｔｉｏｎａｌ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ｎｅｅｄｅｄ               ｔｏ               ｓｉｔ               ｆｏｒ               ｔｈｅ               Ｏｈｉｏ               ＣＰＡ               Ｅｘａｍ.
               Ｉｆ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｅｓｔｉｎｇ               ａｃｃｏｍｍｏｄａｔｉｏｎｓ               ｂｅｃａｕｓｅ               ｏｆ               ａ               ｄｉｓａｂｉｌｉｔｙ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｒｅｑｕｅｓｔ               ａｃｃｏｍｍｏｄａｔｉｏｎｓ               ａｔ               ｔｈｅ               ｔｉｍｅ               ｔｈａｔ               ｙｏｕ               ｓｕｂｍｉｔ               ｙｏｕｒ               ａｐｐｌｉｃａｔｉｏｎ.

Ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｆｉｌｌ               ｏｕｔ               ａｎ               ａｃｃｏｍｍｏｄａｔｉｏｎ               ｆｏｒｍ,               ｗｈｉｃｈ               ｗｉｌｌ               ｂｅ               ｉｎ               ｙｏｕｒ               ａｐｐｌｉｃａｔｉｏｎ               ｐａｃｋｅｔ.

Ｙｏｕ               ｗｉｌｌ               ａｌｓｏ               ｎｅｅｄ               ｔｏ               ｓｕｂｍｉｔ               ａｎ               ａｐｐｌｉｃａｔｉｏｎ               ｆｅｅ               ａｌｏｎｇ               ｗｉｔｈ               ｙｏｕｒ               ｃｏｍｐｌｅｔｅｄ               ａｐｐｌｉｃａｔｉｏｎ               ａｎｄ               ｓｕｐｐｌｅｍｅｎｔａｌ               ｆｏｒｍｓ.

Ｔｏ               ｓｅｅ               ｗｈａｔ               ｔｈｅ               ｍｏｓｔ               ｃｕｒｒｅｎｔ               ａｐｐｌｉｃａｔｉｏｎ               ｆｅｅｓ               ａｒｅ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｖｉｓｉｔ               ｔｈｅ               Ａｃｃｏｕｎｔａｎｃｙ               Ｂｏａｒｄ               ｏｆ               Ｏｈｉｏ'ｓ               ｗｅｂ               ｓｉｔｅ.
               Ｋｅｅｐ               ｉｎ               ｍｉｎｄ               ｔｈａｔ               ｔｈｉｓ               ｐａｃｋｅｔ               ｗｉｌｌ               ｔａｋｅ               ａｂｏｕｔ               30               ｄａｙｓ               ｔｏ               ｅｖａｌｕａｔｅ               ａｎｄ               ｐｒｏｃｅｓｓ               ｂｅｆｏｒｅ               ｙｏｕ               ｃａｎ               ｇｏ               ｏｎ               ｔｏ               ｔｈｅ               ｎｅｘｔ               ｓｔｅｐｓ               ｏｆ               ｔｈｅ               ｒｅｇｉｓｔｒａｔｉｏｎ               ｐｒｏｃｅｓｓ.

Ｄｅａｄｌｉｎｅｓ               ｆｏｒ               ｓｕｂｍｉｔｔｉｎｇ               ａｐｐｌｉｃａｔｉｏｎｓ               ｈａｖｅ               ｂｅｅｎ               ｅｌｉｍｉｎａｔｅｄ               ｂｅｃａｕｓｅ               ｎｏｗ               ｔｅｓｔｉｎｇ               ｉｓ               ｄｏｎｅ               ｔｗｏ               ｍｏｎｔｈｓ               ｏｕｔ               ｏｆ               ｅｖｅｒｙ               ｔｈｒｅｅ               ｍｏｎｔｈｓ.

Ｔｈｅ               ｏｎｌｙ               ｔｉｍｅ               ｌｉｍｉｔａｔｉｏｎ               ｉｓ               ｔｈａｔ               ｙｏｕ               ｗｉｌｌ               ｈａｖｅ               ｏｎｌｙ               ｓｉｘ               ｍｏｎｔｈｓ               ｔｏ               ｔａｋｅ               ｙｏｕｒ               ｅｘａｍｓ               ａｆｔｅｒ               ｙｏｕ               ｓｕｂｍｉｔ               ｙｏｕｒ               ａｐｐｌｉｃａｔｉｏｎ,               ｓｏ               ｄｏｎ'ｔ               ａｐｐｌｙ               ｆｏｒ               ｍｏｒｅ               ｔｅｓｔｓ               ｔｈａｎ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ａｂｌｅ               ｔｏ               ｓｕｃｃｅｓｓｆｕｌｌｙ               ｃｏｍｐｌｅｔｅ               ｉｎ               ａ               ｓｉｘ               ｍｏｎｔｈ               ｐｅｒｉｏｄ.
               Ａｆｔｅｒ               ｔｈｅ               Ｂｏａｒｄ               ｒｅｃｅｉｖｅｓ               ｙｏｕｒ               ａｐｐｌｉｃａｔｉｏｎ,               ｐｒｏｃｅｓｓｅｓ               ｉｔ,               ａｎｄ               ａｐｐｒｏｖｅｓ               ｙｏｕ               ｔｏ               ｓｉｔ               ｆｏｒ               ｔｈｅ               Ｏｈｉｏ               ＣＰＡ               Ｅｘａｍ,               ｔｈｅｙ               ｗｉｌｌ               ｓｕｂｍｉｔ               ａｎ               Ａｕｔｈｏｒｉｚａｔｉｏｎ               ｔｏ               Ｔｅｓｔ               ｔｏ               ｔｈｅ               ＮＡＳＢＡ.

ＮＡＳＢＡ               ｗｉｌｌ               ｔｈｅｎ               ｉｎｖｏｉｃｅ               ｙｏｕ               ｆｏｒ               ｔｈｅ               ｅｘａｍｓ               ｔｈａｔ               ｙｏｕ               ｈａｖｅ               ａｐｐｌｉｅｄ               ｆｏｒ.

Ｙｏｕ               ｗｉｌｌ               ｔｈｅｎ               ｈａｖｅ               90               ｄａｙｓ               ｔｏ               ｐａｙ               ｔｈｉｓ               ｉｎｖｏｉｃｅ               ｂｅｆｏｒｅ               ｙｏｕｒ               ａｐｐｌｉｃａｔｉｏｎ               ｅｘｐｉｒｅｓ               ａｎｄ               ｙｏｕ               ｗｉｌｌ               ｈａｖｅ               ｔｏ               ａｐｐｌｙ               ａｇａｉｎ.

Ｔｈｅ               ｐｒｉｃｅ               ｆｏｒ               ｅａｃｈ               ｓｅｃｔｉｏｎ               ｏｆ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｗｉｌｌ               ｖａｒｙ               ｙｅａｒ               ｔｏ               ｙｅａｒ               ｓｏ               ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｖｉｓｉｔ               ｗｗｗ.ｎａｓｂａ.ｏｒｇ               ｔｏ               ｃｈｅｃｋ               ｏｎ               ｔｈｅ               ｍｏｓｔ               ｃｕｒｒｅｎｔ               ｒａｔｅｓ.

Ｈｏｗｅｖｅｒ,               ｔｏ               ｇｉｖｅ               ｙｏｕ               ａｎ               ｉｄｅａ               ｏｆ               ｗｈａｔ               ｔｏ               ｅｘｐｅｃｔ,               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               2006               ＮＡＳＢＡ               ｆｅｅｓ               ｆｏｒ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍｓ               ｗｅｒｅ               ａｓ               ｆｏｌｌｏｗｓ:
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               ＬＰＲ               (Ｂｕｓｉｎｅｓｓ               Ｅｎｖｉｒｏｎｍｅｎｔ               ａｎｄ               Ｃｏｎｃｅｐｔｓ)               $114.25
               Ａｆｔｅｒ               ｙｏｕｒ               ｐａｙｍｅｎｔ               ｉｓ               ｒｅｃｅｉｖｅｄ               ｉｎ               ｆｕｌｌ               ｆｏｒ               ｙｏｕｒ               ｅｘａｍｓ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ｓｅｎｔ               ａ               Ｎｏｔｉｃｅ               ｔｏ               Ｓｃｈｅｄｕｌｅ.

Ｔｈｉｓ               ｎｏｔｉｃｅ               ｗｉｌｌ               ｃｏｎｔａｉｎ               ｓｃｈｅｄｕｌｉｎｇ               ａｎｄ               ｔｅｓｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ,               ａｎｄ               ｉｔ               ｗｉｌｌ               ｔｅｌｌ               ｙｏｕ               ｗｈａｔ               ｙｏｕｒ               ｉｄｅｎｔｉｆｉｃａｔｉｏｎ               ｎｕｍｂｅｒ               ｉｓ,               ａｎｄ               ｗｈｅｎ               ｙｏｕｒ               ｓｃｈｅｄｕｌｉｎｇ               ｗｉｎｄｏｗ               ｅｘｐｉｒｅｓ.

Ｙｏｕ               ｗｉｌｌ               ｈａｖｅ               ａｂｏｕｔ               6               ｍｏｎｔｈｓ               ｔｏ               ｓｃｈｅｄｕｌｅ               ａｎｄ               ｔａｋｅ               ａｌｌ               ｏｆ               ｔｈｅ               ｅｘａｍｓ               ｔｈａｔ               ｙｏｕ               ａｐｐｌｉｅｄ               ｆｏｒ.
               Ｙｏｕ               ｃａｎ               ｓｃｈｅｄｕｌｅ               ｙｏｕｒ               ｅｘａｍ               ａｎｙｔｉｍｅ               ｄｕｒｉｎｇ               ｔｈｅ               ｓｉｘ               ｍｏｎｔｈｓ               ｔｈａｔ               ｉｓ               ｃｏｎｖｅｎｉｅｎｔ               ｔｏ               ｙｏｕ               ａｓ               ｌｏｎｇ               ａｓ               ｔｈｅ               ｔｅｓｔｉｎｇ               ｃｅｎｔｅｒ               ｉｓ               ｏｐｅｎ               ａｎｄ               ｈａｓ               ｓｐａｃｅ               ｔｏ               ｆｉｔ               ｙｏｕ               ｉｎ.

Ｉｔ               ｉｓ               ｒｅｃｏｍｍｅｎｄｅｄ               ｔｈａｔ               ｙｏｕ               ｒｅｇｉｓｔｅｒ               ｅａｒｌｙ               ｔｏ               ｅｎｓｕｒｅ               ｔｈａｔ               ｙｏｕ               ｇｅｔ               ａ               ｔｅｓｔｉｎｇ               ｓｐａｃｅ               ｏｎ               ｔｈｅ               ｄａｙ               ｔｈａｔ               ｙｏｕ               ｗａｎｔ.

Ｍｏｓｔ               ｔｅｓｔｉｎｇ               ｃｅｎｔｅｒｓ               ａｒｅ               ｏｐｅｎ               Ｍｏｎｄａｙ               Ｔｈｒｏｕｇｈ               Ｓａｔｕｒｄａｙ               ｄｕｒｉｎｇ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｗｉｎｄｏｗｓ               ｏｆ               ｔｉｍｅ:
               Ｊａｎｕａｒｙ               2               -               Ｆｅｂｒｕａｒｙ               28               (29)
               Ａｐｒｉｌ               1               -               Ｍａｙ               30
               Ｊｕｌｙ               1               -               Ａｕｇｕｓｔ               31
               Ｏｃｔｏｂｅｒ               1               -               Ｎｏｖｅｍｂｅｒ               20
               Ｔｈｅｒｅ               ａｒｅ               ｓｅｖｅｒａｌ               ｗａｙｓ               ｉｎ               ｗｈｉｃｈ               ｙｏｕ               ｃａｎ               ｓｃｈｅｄｕｌｅ               ｙｏｕｒ               ｅｘａｍ.

Ｆｉｒｓｔ               ｙｏｕ               ｃａｎ               ｃａｌｌ               ｔｈｅ               Ｐｒｏｍｅｔｒｉｃ               Ｓｔｕｄｅｎｔ               Ｔｅｓｔｉｎｇ               Ｓｅｒｖｉｃｅ               Ｃａｌｌ               Ｃｅｎｔｅｒ               ａｔ               1-800-580-9648,               ｏｒ               ｙｏｕ               ｃａｎ               ｇｏ               ｔｏ               ｔｈｅｉｒ               ｗｅｂｓｉｔｅ               ａｔ               ｈｔｔｐ://ｗｗｗ.ｐｒｏｍｅｔｒｉｃ.ｃｏｍ/ｃｐａ,               ｏｒ               ｙｏｕ               ｃａｎ               ｃｏｎｔａｃｔ               ｙｏｕｒ               ｌｏｃａｌ               ｔｅｓｔｉｎｇ               ｃｅｎｔｅｒ.
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ
               1750               Ｓｏｕｔｈｇａｔｅ               Ｐａｒｋｗａｙ
               Ｃａｍｂｒｉｄｇｅ,               ＯＨ               43725
               (740)               432-6673               Ｓｉｔｅ               Ｃｏｄｅ:               5191
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ
               11353               Ｒｅｅｄ               Ｈａｒｔｍａｎ               ＨＷＹ,               Ｓｕｉｔｅ               ＬＬ50
               Ｃｉｎｃｉｎｎａｔｉ,               ＯＨ               45241
               (513)               671-7030               Ｓｉｔｅ               Ｃｏｄｅ:               0018
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ
               1205-Ｆ               Ｌｙｏｎｓ               ＲＤ.,               Ｂｕｉｌｄｉｎｇ               Ｆ,               Ｓｕｉｔｅ               105
               Ｄａｙｔｏｎ,               ＯＨ               45458
               (937)               435-8417               Ｓｉｔｅ               Ｃｏｄｅ:               1419
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ
               4383               Ｐｒｏｆｅｓｓｉｏｎａｌ               Ｐａｒｋｗａｙ
               Ｇｒｏｖｅｐｏｒｔ,               ＯＨ               43125
               (614)               835-0112               Ｓｉｔｅ               Ｃｏｄｅ:               5146
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ
               1745               Ｉｎｄｉａｎ               Ｗｏｏｄ               Ｃｉｒｃｌｅ,               Ｓｕｉｔｅ               110
               Ｍａｕｍｅｅ,               ＯＨ               43537
               (419)               482-0508               Ｓｉｔｅ               Ｃｏｄｅ:               5808
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ
               8880               Ｍｅｎｔｏｒ               Ａｖｅ
               Ｍｅｎｔｏｒ,               ＯＨ               44060
               (440)               255-0055               Ｓｉｔｅ               Ｃｏｄｅ:               1427
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ
               950               Ｙｏｕｎｇｓｔｏｗｎ               Ｗａｒｒｅｎ               ＲＤ.

               Ｎｉｌｅｓ,               ＯＨ               44446
               (330)               652-1886               Ｓｉｔｅ               Ｃｏｄｅ:               1420
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ
               6000               Ｌｏｍｂａｒｄｏ               Ｃｅｎｔｅｒ,               Ｓｕｉｔｅ               220
               Ｓｅｖｅｎ               Ｈｉｌｌｓ,               ＯＨ               44131
               (216)               520-3287               Ｓｉｔｅ               Ｃｏｄｅ:               5141
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ
               3500Ｈｕｄｓｏｎ               Ｄｒ.,               Ｓｕｉｔｅ               4
               Ｓｔｏｗ,               ＯＨ               44224-2907
               (330)               922-5587               Ｓｉｔｅ               Ｃｏｄｅ:               1402
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ
               15201               Ｐｅａｒｌ               Ｒｏａｄ
               Ｓｔｒｏｎｇｓｖｉｌｌｅ,               ＯＨ               44136
               (440)               238-0530               Ｓｉｔｅ               Ｃｏｄｅ:               1421
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ
               1516               Ｗｅｓｔ               Ｍａｉｎ               Ｓｔｒｅｅｔ,               Ｔｒｏｊａｎ               Ｖｉｌｌａｇｅ               Ｓｈｏｐｐｅ
               Ｔｒｏｙ,               ＯＨ               45373
               (937)               332-6743
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ
               3500               Ｍａｓｓｉｌｏｎ               Ｒｏａｄ,               Ｓｕｉｔｅ               330
               Ｕｎｉｏｎ               Ｔｏｗｎ,               ＯＨ               44685
               (330)               899-0214
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ
               933               Ｈｉｇｈ               Ｓｔｒｅｅｔ,               Ｓｕｉｔｅ               130Ｂ
               Ｗｏｒｔｈｉｎｇｔｏｎ,               ＯＨ               43085
               (614)               431-2083               Ｓｉｔｅ               Ｃｏｄｅ:               1409               ａｎｄ               1437
               Ｏｎｃｅ               ｙｏｕ               ｈａｖｅ               ｙｏｕｒ               ｔｅｓｔｓ               ｓｃｈｅｄｕｌｅｄ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ｒｅａｄｙ               ｔｏ               ｓｔｕｄｙ               ｆｏｒ               ｔｈｅ               ｃｏｍｐｕｔｅｒｉｚｅｄ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ.
               Ｗｈａｔ               Ｙｏｕ               Ｎｅｅｄ               ｔｏ               Ｋｎｏｗ               Ａｂｏｕｔ               ｔｈｅ               Ｃｏｍｐｕｔｅｒｉｚｅｄ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ
               ＡＵＤ               ｗｉｌｌ               ｌａｓｔ               4.5               ｈｏｕｒｓ
               ＦＡＲＥ               ｗｉｌｌ               ｌａｓｔ               4.0               ｈｏｕｒｓ
               ＡＲＥ               ｗｉｌｌ               ｌａｓｔ               3.0               ｈｏｕｒｓ
               ＬＰＲ               ｗｉｌｌ               ｌａｓｔ               2.5               ｈｏｕｒｓ
               Ｉｆ               ｙｏｕ               ｐｌａｎ               ｏｎ               ｔａｋｉｎｇ               ｔｈｅ               Ａｕｄｉｔｉｎｇ               ａｎｄ               Ａｔｔｅｓｔａｔｉｏｎ               (ＡＵＤ)               ｓｅｃｔｉｏｎ               ｏｆ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｔｈｅｎ               ｙｏｕ               ｗｉｌｌ               ｗａｎｔ               ｔｏ               ｓｔｕｄｙ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ:
               1.

Ａｕｄｉｔｉｎｇ               Ｐｒｏｃｅｄｕｒｅｓ
               2.

Ｇｅｎｅｒａｌｌｙ               Ａｃｃｅｐｔｅｄ               Ａｕｄｉｔｉｎｇ               Ｓｔａｎｄａｒｄｓ
               3.

Ｏｔｈｅｒ               Ｓｔａｎｄａｒｄｓ               Ｔｈａｔ               Ａｒｅ               Ａｐｐｌｉｃａｂｌｅ               ｔｏ               Ａｔｔｅｓｔ               Ｅｎｇａｇｅｍｅｎｔｓ
               4.

Ｐｌａｎｎｉｎｇ               ｔｈｅ               Ｅｎｇａｇｅｍｅｎｔ
               5.

Ｉｎｔｅｒｎａｌ               Ｃｏｎｔｒｏｌｓ
               6.

Ｈｏｗ               ｔｏ               Ｏｂｔａｉｎ               ａｎｄ               Ｄｏｃｕｍｅｎｔ               Ｉｎｆｏｒｍａｔｉｏｎ
               7.

Ｈｏｗ               ｔｏ               Ｒｅｖｉｅｗ               Ｅｎｇａｇｅｍｅｎｔｓ               ａｎｄ               Ｅｖａｌｕａｔｅ               Ｉｎｆｏｒｍａｔｉｏｎ
               8.

Ｈｏｗ               ｔｏ               Ｐｒｅｐａｒｅ               Ｃｏｍｍｕｎｉｃａｔｉｏｎｓ
               Ｉｆ               ｙｏｕ               ｐｌａｎ               ｏｎ               ｔａｋｉｎｇ               ｔｈｅ               Ｆｉｎａｎｃｉａｌ               Ａｃｃｏｕｎｔｉｎｇ               ａｎｄ               Ｒｅｐｏｒｔｉｎｇ               Ｓｅｃｔｉｏｎ               (ＦＡＲＥ)               ｏｆ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｔｈｅｎ               ｙｏｕ               ｗｉｌｌ               ｗａｎｔ               ｔｏ               ｓｔｕｄｙ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ:
               1.

Ｇｅｎｅｒａｌｌｙ               Ａｃｃｅｐｔｅｄ               Ａｃｃｏｕｎｔｉｎｇ               Ｐｒｉｎｃｉｐｌｅｓ               ｆｏｒ               Ｂｕｓｉｎｅｓｓ               Ｅｎｔｅｒｐｒｉｓｅｓ
               2.

Ｇｅｎｅｒａｌｌｙ               Ａｃｃｅｐｔｅｄ               Ａｃｃｏｕｎｔｉｎｇ               Ｐｒｉｎｃｉｐｌｅｓ               ｆｏｒ               Ｎｏｔ-Ｆｏｒ-Ｐｒｏｆｉｔ               Ｅｎｔｅｒｐｒｉｓｅｓ
               3.

Ｇｅｎｅｒａｌｌｙ               Ａｃｃｅｐｔｅｄ               Ａｃｃｏｕｎｔｉｎｇ               Ｐｒｉｎｃｉｐｌｅｓ               ｆｏｒ               Ｇｏｖｅｒｎｍｅｎｔ               Ｅｎｔｉｔｉｅｓ
               4.

Ｃｏｎｃｅｐｔｓ               ａｎｄ               Ｓｔａｎｄａｒｄｓ               ｆｏｒ               Ｆｉｎａｎｃｉａｌ               Ｓｔａｔｅｍｅｎｔｓ
               5.

Ｋｎｏｗ               Ｗｈａｔ               Ｉｔｅｍｓ               ａｒｅ               Ｃｏｍｍｏｎｌｙ               Ｆｏｕｎｄ               ｏｎ               Ｆｉｎａｎｃｉａｌ               Ｓｔａｔｅｍｅｎｔｓ
               6.

Ｋｎｏｗ               Ｈｏｗ               ｔｏ               Ａｃｃｏｕｎｔ               Ｆｏｒ               ａｎｄ               Ｒｅｐｏｒｔ               ｖａｒｉｏｕｓ               Ｔｒａｎｓａｃｔｉｏｎｓ
               Ｉｆ               ｙｏｕ               ｐｌａｎ               ｏｎ               ｔａｋｉｎｇ               ｔｈｅ               Ｒｅｇｕｌａｔｉｏｎ               Ｓｅｃｔｉｏｎ               (ＡＲＥ)               ｏｆ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｔｈｅｎ               ｙｏｕ               ｗｉｌｌ               ｗａｎｔ               ｔｏ               ｓｔｕｄｙ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ:
               1.

Ｆｅｄｅｒａｌ               Ｔａｘａｔｉｏｎ               Ｐｒｏｃｅｄｕｒｅｓ               ａｎｄ               Ｒｅｇｕｌａｔｉｏｎｓ               ｆｏｒ               Ｉｎｄｉｖｉｄｕａｌｓ
               2.

Ｐｒｏｆｅｓｓｉｏｎａｌ               Ｅｔｈｉｃｓ
               3.

Ｐｒｏｆｅｓｓｉｏｎａｌ               Ｌｅｇａｌ               Ｒｅｓｐｏｎｓｉｂｉｌｉｔｉｅｓ
               4.

Ａｐｐｌｉｃａｂｌｅ               Ｂｕｓｉｎｅｓｓ               Ｌａｗｓ
               5.

Ｆｅｄｅｒａｌ               Ｔａｘａｔｉｏｎ               Ｐｒｏｃｅｄｕｒｅｓ               ａｎｄ               Ｒｅｇｕｌａｔｉｏｎｓ               ｆｏｒ               Ｅｎｔｉｔｉｅｓ               (Ｂｏｔｈ               Ｆｏｒ-Ｐｒｏｆｉｔ               ａｎｄ               Ｎｏｔ-Ｆｏｒ-Ｐｒｏｆｉｔ)
               Ｉｆ               ｙｏｕ               ｐｌａｎ               ｏｎ               ｔａｋｉｎｇ               ｔｈｅ               Ｂｕｓｉｎｅｓｓ               Ｅｎｖｉｒｏｎｍｅｎｔ               ａｎｄ               Ｃｏｎｃｅｐｔｓ               Ｓｅｃｔｉｏｎ               ｏｆ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｔｈｅｎ               ｙｏｕ               ｗｉｌｌ               ｗａｎｔ               ｔｏ               ｓｔｕｄｙ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ:
               1.

Ｂｕｓｉｎｅｓｓ               Ｓｔｒｕｃｔｕｒｅｓ
               2.

Ｅｃｏｎｏｍｉｃ               Ｃｏｎｃｅｐｔｓ
               3.

Ｆｉｎａｎｃｉａｌ               Ｍａｎａｇｅｍｅｎｔ               Ｉｓｓｕｅｓ
               4.

Ｉｎｆｏｒｍａｔｉｏｎ               Ｔｅｃｈｎｏｌｏｇｙ
               5.

Ｐｌａｎｎｉｎｇ               ａｎｄ               Ｍｅａｓｕｒｉｎｇ
               6.

Ｒｅａｓｏｎｉｎｇ               Ｕｓｅｄ               ａｓ               ａ               ＣＰＡ
               Ｆｏｒｍａｔ               ｏｆ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ
               Ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｈａｓ               ｒｅｃｅｎｔｌｙ               ｂｅｅｎ               ｔｒａｎｓｉｔｉｏｎｅｄ               ｆｒｏｍ               ａ               ｐａｐｅｒ               ａｎｄ               ｐｅｎｃｉｌ               ｅｘａｍ               ｔｏ               ａ               ｃｏｍｐｕｔｅｒｉｚｅｄ               ｅｘａｍ.

Ｂｅｃａｕｓｅ               ｏｆ               ｔｈｉｓ               ｔｒａｎｓｉｔｉｏｎ,               ｔｈｅ               ｆｏｒｍａｔ               ｏｆ               ｔｈｅ               ｅｘａｍ               ｈａｓ               ａｌｓｏ               ｅｖｏｌｖｅｄ.

Ｅａｃｈ               ｓｅｃｔｉｏｎ               ｗｉｌｌ               ｃｏｎｓｉｓｔ               ｏｆ               ｍｕｌｔｉｐｌｅ               ｃｈｏｉｃｅ               ｔｅｓｔｌｅｔｓ               ｃｏｍｐｒｉｓｅｄ               ｏｆ               24               ｔｏ               30               ｑｕｅｓｔｉｏｎｓ.

Ｅａｃｈ               ｔｅｓｔｌｅｔ               ｗｉｌｌ               ｔｈｅｎ               ｂｅ               ｓｕｐｐｌｅｍｅｎｔｅｄ               ｗｉｔｈ               ａ               ｃａｓｅ               ｓｔｕｄｙ               ｃａｌｌｅｄ               ａ               ｓｉｍｕｌａｔｉｏｎ.

Ｙｏｕ               ｗｉｌｌ               ｂｅ               ｇｉｖｅｎ               30               ｔｏ               50               ｍｉｎｕｔｅｓ               ｔｏ               ｃｏｍｐｌｅｔｅ               ｅａｃｈ               ｓｉｍｕｌａｔｉｏｎ.

Ｔｈｅ               ｓｉｍｕｌａｔｉｏｎｓ               ｗｉｌｌ               ｔｅｓｔ               ｙｏｕｒ               ａｂｉｌｉｔｙ               ｔｏ               ｐｅｒｆｏｒｍ               ｅｎｔｒｙ               ｌｅｖｅｌ               ＣＰＡ               ｔａｓｋｓ.
               Ｓｔｕｄｙ               Ｔｉｐｓ
               Ｓｔｕｄｙｉｎｇ               ｆｏｒ               ｔｈｅ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ               ｗｉｌｌ               ｂｅ               ｑｕｉｔｅ               ａｎ               ｕｎｄｅｒｔａｋｉｎｇ,               ａｓ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ｔｅｓｔｅｄ               ｏｎ               ｓｉｘ               ｙｅａｒｓ               ｏｆ               ｃｏｌｌｅｇｅ               ｌｅｖｅｌ               ｅｄｕｃａｔｉｏｎ.

Ｔｏ               ｈｅｌｐ               ｙｏｕ               ｗｉｔｈ               ｔｈｉｓ               ｐｒｏｃｅｓｓ               ｉｔ               ｉｓ               ｈｉｇｈｌｙ               ｒｅｃｏｍｍｅｎｄｅｄ               ｔｈａｔ               ｙｏｕ               ｅｎｒｏｌｌ               ｉｎ               ｓｏｍｅ               ｔｙｐｅ               ｏｆ               ＣＰＡ               Ｅｘａｍ               Ｐｒｅｐａｒａｔｉｏｎ               Ｃｏｕｒｓｅ               ｏｆｆｅｒｅｄ               ｂｙ               ａ               ｃｏｌｌｅｇｅ               ｏｒ               ｕｎｉｖｅｒｓｉｔｙ.

Ｈｏｗｅｖｅｒ,               ｔｈｉｓ               ｉｓ               ｎｏｔ               ｍａｎｄａｔｏｒｙ,               ａｎｄ               ｔｈｅｒｅ               ａｒｅ               ｍａｎｙ               ｈｉｇｈ               ｑｕａｌｉｔｙ               ｓｅｌｆ-ｓｔｕｄｙ               ＣＰＡ               Ｅｘａｍ               Ｒｅｖｉｅｗ               Ｃｏｕｒｓｅｓ               ａｖａｉｌａｂｌｅ               ｔｏ               ｙｏｕ.
               Ｙｏｕ               ｃａｎ               ａｌｓｏ               ｕｔｉｌｉｚｅ               ｔｈｅ               ｓｔｕｄｙ               ｍａｔｅｒｉａｌｓ               ｐｒｏｖｉｄｅｄ               ｂｙ               ｔｈｅ               ｔｅｓｔｉｎｇ               ｂｏａｒｄ,               ｉｎｃｌｕｄｉｎｇ               ａｎ               ｅｘａｍ               ｔｕｔｏｒｉａｌ               ｔｈａｔ               ｉｓ               ｏｆｆｅｒｅｄ               ｏｎ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｗｅｂｓｉｔｅ:               ｈｔｔｐ://ｗｗｗ.ｃｐａ-ｅｘａｍ.ｏｒｇ/ｌｃｒ/ｅｘａｍ_ｔｕｔｏｒｉａｌ.ｈｔｍｌ.

Ｔｈｉｓ               ｔｕｔｏｒｉａｌ               ｗｉｌｌ               ｏｆｆｅｒ               ｙｏｕ               ｍａｎｙ               ｇｒｅａｔ               ｔｏｌｌｓ               ｆｏｒ               ｐａｓｓｉｎｇ               ｔｈｅ               Ｃｏｍｐｕｔｅｒｉｚｅｄ               Ｕｎｉｆｏｒｍ               ＣＰＡ               Ｅｘａｍ.

Ｆｉｒｓｔ               ｔｈｉｓ               ｗｅｂｓｉｔｅ               ｗｉｌｌ               ｏｆｆｅｒ               ｙｏｕ               ａｎ               ｅｘｐｌａｎａｔｉｏｎ               ａｂｏｕｔ               ｈｏｗ               ｔｈｅ               ｔｅｓｔ               ｉｓ               ｄｅｓｉｇｎｅｄ               ａｎｄ               ｗｈａｔ               ｓｕｂｊｅｃｔｓ               ｉｔ               ｗｉｌｌ               ｃｏｖｅｒ.

Ｉｔ               ｗｉｌｌ               ａｌｓｏ               ｒｅｖｉｅｗ               ｗｈａｔ               ｔｙｐｅｓ               ｏｆ               ｑｕｅｓｔｉｏｎｓ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ａｓｋｅｄ               ｔｏ               ａｎｓｗｅｒ,               ａｎｄ               ｗｈａｔ               ｔｙｐｅｓ               ｏｆ               ｒｅｓｐｏｎｓｅｓ               ｔｈｅｙ               ｗｉｌｌ               ｂｅ               ｌｏｏｋｉｎｇ               ｆｏｒ.

Ｆｉｎａｌｌｙ,               ｙｏｕ               ｗｉｌｌ               ｂｅ               ａｂｌｅ               ｔｏ               ｒｕｎ               ｔｈｒｏｕｇｈ               ａ               ｆｅｗ               ｓａｍｐｌｅ               ｑｕｅｓｔｉｏｎｓ               ａｎｄ               ｏｎｅ               ｃａｓｅ               ｓｔｕｄｙ,               ｓｏ               ｙｏｕ               ｃａｎ               ｐｒａｃｔｉｃｅ               ｔａｋｉｎｇ               ａ               ｃｏｍｐｕｔｅｒｉｚｅｄ               ｅｘａｍ.
               Ｉｎ               ａｄｄｉｔｉｏｎ               ｔｏ               ｔａｋｉｎｇ               ａ               ＣＰＡ               Ｅｘａｍ               Ｒｅｖｉｅｗ               Ｃｏｕｒｓｅ,               ａｎｄ               ｕｓｉｎｇ               ｔｈｅ               ｅｘａｍ               ｔｕｔｏｒｉａｌ,               ｉｔ               ｉｓ               ａｌｓｏ               ｈｉｇｈｌｙ               ｒｅｃｏｍｍｅｎｄｅｄ               ｔｈａｔ               ｙｏｕ               ｋｎｏｗ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ｂｅｆｏｒｅ               ｙｏｕ               ｓｉｔ               ｆｏｒ               ｔｈｅ               ＣＰＡ               Ｅｘａｍ:
               1.

Ｂｅ               ｆａｍｉｌｉａｒ               ｗｉｔｈ               ｓｐｒｅａｄｓｈｅｅｔｓ,               ａｎｄ               ｂｅ               ａｂｌｅ               ｔｏ               ｕｓｅ               ｔｈｅｍ.

Ｙｏｕ               ｗｉｌｌ               ａｌｓｏ               ｎｅｅｄ               ｔｏ               ｋｎｏｗ               ｈｏｗ               ｔｏ               ｗｒｉｔｅ               ｆｏｒｍａｔ               ｓｐｒｅａｄｓｈｅｅｔ               ｆｏｒｍｕｌａｓ               ｔｈａｔ               ｗｉｌｌ               ｃａｌｃｕｌａｔｅ               ｒｏｗｓ,               ａｓ               ｗｅｌｌ               ａｓ               ｃａｌｃｕｌａｔｅ               ｏｔｈｅｒ               ｆｉｎａｎｃｉａｌ               ｃｏｍｐｕｔａｔｉｏｎｓ.
               2.

Ｙｏｕ               ｗｉｌｌ               ａｌｓｏ               ｂｅ               ｅｘｐｅｃｔｅｄ               ｔｏ               ｋｎｏｗ               ｈｏｗ               ｔｏ               ｕｓｅ               ａ               ｆｏｕｒ-ｆｕｎｃｔｉｏｎ               ｃａｌｃｕｌａｔｏｒ               ｔｏ               ｄｅｒｉｖｅ               ｓｔａｎｄａｒｄ               ｆｉｎａｎｃｉａｌ               ｃａｌｃｕｌａｔｉｏｎｓ.
               3.

Ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｂｅ               ｆａｍｉｌｉａｒ               ｗｉｔｈ,               ａｎｄ               ｂｅ               ａｂｌｅ               ｔｏ               ｕｔｉｌｉｚｅ               ｉｎｆｏｒｍａｔｉｏｎ               ｃｏｎｔａｉｎｅｄ               ｉｎ               ｏｎｌｉｎｅ               ａｕｔｈｏｒｉｔａｔｉｖｅ               ｌｉｔｅｒａｔｕｒｅ.

Ｙｏｕ               ｍａｙ               ｗａｎｔ               ｔｏ               ｐｒａｃｔｉｃｅ               ｔｈｉｓ               ｓｋｉｌｌ               ａｔ               ｈｏｍｅ,               ｂｙ               ａｃｃｅｓｓｉｎｇ               ｔｈｅｓｅ               ａｕｔｈｏｒｉｔｉｅｓ               ａｎｄ               ｌｏｏｋｉｎｇ               ｆｏｒ               ｓｐｅｃｉｆｉｃ               ｒｕｌｅｓ,               ｒｅｇｕｌａｔｉｏｎｓ,               ａｎｄ               ｓｔａｎｄａｒｄｓ               ｔｈａｔ               ａｐｐｌｙ               ｔｏ               ｔｅｓｔ               ｒｅｖｉｅｗ               ｑｕｅｓｔｉｏｎｓ.
               4.

Ｓｔｕｄｙ               ｔｈｅ               Ｉｎｔｅｒｎａｌ               Ｒｅｖｅｎｕｅ               Ｃｏｄｅ               ａｎｄ               Ｆｅｄｅｒａｌ               Ｔａｘ               Ｒｅｇｕｌａｔｉｏｎｓ               ｔｈａｔ               ｗｅｒｅ               ｉｎ               ｅｆｆｅｃｔ               6               ｍｏｎｔｈｓ               ｐｒｉｏｒ               ｔｏ               ｙｏｕｒ               ｅｘａｍ.

Ｙｏｕ               ｃａｎ               ｆｉｎｄ               ｔｈｉｓ               ｉｎｆｏｒｍａｔｉｏｎ               ａｔ               ｔｈｅ               ＩＲＳ'ｓ               ｗｅｂｓｉｔｅ:               ｈｔｔｐ://ｗｗｗ.ｉｒｓ.ｇｏｖ.
               5.

Ｋｎｏｗ               ｔｈｅ               Ｓａｒｂａｎｅｓ-Ｏｘｌｅｙ               Ａｃｔ               ｏｆ               2002               ａｓ               ｉｔ               ｗｉｌｌ               ｂｅ               ｕｓｅｄ               ｔｈｒｏｕｇｈｏｕｔ               ｔｈｅ               ｅｘａｍ.
               6.

ＡＩＣＰＡ               Ｓｔａｎｄａｒｄｓ               ｗｉｌｌ               ａｌｓｏ               ｂｅ               ｕｓｅｄ,               ｓｏ               ｋｎｏｗ               ｔｈｅｍ               ａｎｄ               ｈｏｗ               ｔｈｅｙ               ａｒｅ               ａｐｐｌｉｅｄ               ｔｏ               ｄｉｆｆｅｒｅｎｔ               ｓｉｔｕａｔｉｏｎｓ.
               7.

Ｌｅａｒｎ               ａｎｄ               ｍｅｍｏｒｉｚｅ               ｆｅｄｅｒａｌ               ｌａｗｓ               ｔｈａｔ               ｒｅｌａｔｅ               ｔｏ               ａｃｃｏｕｎｔｉｎｇ               ａｎｄ               ｒｅｐｏｒｔｉｎｇ.
               Ｗｈａｔ               ｔｏ               Ｅｘｐｅｃｔ               ｏｎ               ｔｈｅ               Ｔｅｓｔ               Ｄａｙ
               Ｏｎ               ｔｈｅ               ｄａｙ               ｏｆ               ｙｏｕｒ               ｅｘａｍ(ｓ)               ｙｏｕ               ｗｉｌｌ               ｗａｎｔ               ｔｏ               ａｒｒｉｖｅ               ｅａｒｌｙ,               ａｔ               ｌｅａｓｔ               30               ｍｉｎｕｔｅｓ               ｅａｒｌｙ,               ｓｏ               ｙｏｕ               ｃａｎ               ｃｈｅｃｋ               ｉｎ               ａｎｄ               ｇｅｔ               ｓｉｔｕａｔｅｄ               ｂｅｆｏｒｅ               ｙｏｕ               ｂｅｇｉｎ               ｔｅｓｔｉｎｇ.

Ｙｏｕ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｐｒｏｖｉｄｅ               ｔｗｏ               ｆｏｒｍｓ               ｏｆ               ｐｅｒｓｏｎａｌ               ｉｄｅｎｔｉｆｉｃａｔｉｏｎ               ｔｈａｔ               ｈａｓ               ｂｏｔｈ               ｙｏｕｒ               ｓｉｇｎａｔｕｒｅ               ａｎｄ               ｙｏｕｒ               ｐｈｏｔｏｇｒａｐｈ               ｏｎ               ｉｔ.

Ｆｏｒ               ｅｘａｍｐｌｅ               ａ               ｖａｌｉｄ               ｄｒｉｖｅｒ'ｓ               ｌｉｃｅｎｓｅ               ａｎｄ               ａ               ｖａｌｉｄ               ｐａｓｓｐｏｒｔ               ａｒｅ               ｂｏｔｈ               ａｃｃｅｐｔｅｄ               ｆｏｒｍｓ               ｏｆ               ｉｄ.
               Ａｆｔｅｒ               ｙｏｕ               ｈａｖｅ               ｂｅｅｎ               ｃｈｅｃｋｅｄ               ｉｎ               ｙｏｕ               ｗｉｌｌ               ｂｅ               ａｓｓｉｇｎｅｄ               ａ               ｃｏｍｐｕｔｅｒ               ａｎｄ               ｇｉｖｅｎ               ｉｎｓｔｒｕｃｔｉｏｎｓ.

Ｂｅｇｉｎ               ｔｏ               ｔｅｓｔ               ｏｎｌｙ               ａｆｔｅｒ               ｙｏｕ               ｈａｖｅ               ｂｅｅｎ               ｇｉｖｅｎ               ｐｅｒｍｉｓｓｉｏｎ               ｔｏ               ｄｏ               ｓｏ.

Ｄｏ               ｎｏｔ               ｃｈｅａｔ,               ｏｒ               ａｃｔ               ｄｉｓｒｕｐｔｅｄ,               ａｓ               ｔｈｅｓｅ               ａｃｔｉｏｎｓ               ｃａｎ               ｇｅｔ               ｙｏｕ               ｅｘｐｅｌｌｅｄ               ｆｒｏｍ               ｔｈｅ               ｔｅｓｔｉｎｇ               ｃｅｎｔｅｒ,               ａｎｄ               ｐｅｒｈａｐｓ               ｅｖｅｎ               ｐｒｏｈｉｂｉｔｅｄ               ｆｒｏｍ               ｔａｋｉｎｇ               ｔｈｅ               ＣＰＡ               Ｅｘａｍ               ａｇａｉｎ.
               Ｙｏｕｒ               ｓｃｏｒｅｓ               ｗｉｌｌ               ｂｅ               ｍａｄｅ               ａｖａｉｌａｂｌｅ               ｔｏ               ｙｏｕ               ａｓ               ｓｏｏｎ               ａｓ               ｔｈｅｙ               ａｒｅ               ｒｅａｄｙ,               ｂｕｔ               ｅｘｐｅｃｔ               4               ｔｏ               6               ｗｅｅｋｓ               ｔｏ               ｐａｓｓ               ｂｅｆｏｒｅ               ｈｅａｒｉｎｇ               ａｎｙｔｈｉｎｇ.

Ｉｆ               ｙｏｕ               ｈａｖｅ               ａｎｙ               ｑｕｅｓｔｉｏｎｓ               ａｂｏｕｔ               ｗｈｅｎ               ａｎｄ               ｗｈｅｒｅ               ｙｏｕｒ               ｓｃｏｒｅｓ               ｗｉｌｌ               ｂｅ               ｍａｄｅ               ａｖａｉｌａｂｌｅ,               ｃｏｎｔａｃｔ               ｈｔｔｐ://ｗｗｗ.ｎａｓｂａ.ｏｒｇ.

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