레이블이 International Accounting Standards Summary인 게시물을 표시합니다. 모든 게시물 표시
레이블이 International Accounting Standards Summary인 게시물을 표시합니다. 모든 게시물 표시

2013년 11월 29일 금요일

오후 11:58

By Eugenia Finnie

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About 'international accounting standards download'|Chartered Institute of Management Accountants (UK)







About 'international accounting standards download'|Chartered Institute of Management Accountants (UK)








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

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

Ｋａｎｓａｓ               Ｂｏａｒｄ               ｏｆ               Ａｃｃｏｕｎｔａｎｃｙ               
               Ｌａｎｄｏｎ               Ｓｔａｔｅ               Ｏｆｆｉｃｅ               Ｂｕｉｌｄｉｎｇ               
               900               ＳＷ               Ｊａｃｋｓｏｎ,               Ｓｕｉｔｅ               556               
               Ｔｏｐｅｋａ,               ＫＳ               66612-1239               
               (785)               296-2162               ｐｈｏｎｅ               ｎｕｍｂｅｒ               
               (785)               291-3501               ｆａｘ               ｎｕｍｂｅｒ               
               ｈｔｔｐ://ｗｗｗ.ｋｓｂｏａ.ｏｒｇ               
               ｉｎｆｏ@ｋｓｂｏａ.ｋｓ.ｇｏｖ               ｏｒ               ｃｐａｅｓ-ｋｓ@ｎａｓｂａ.ｏｒｇ
               Ｒｅｑｕｉｒｅｍｅｎｔｓ               ｔｏ               Ｓｉｔ               ｆｏｒ               ｔｈｅ               Ｋａｎｓａｓ               ＣＰＡ               Ｅｘａｍ
               Ｔｈｅｒｅ               ａｒｅ               ａ               ｆｅｗ               ｂａｓｉｃ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ｔｈａｔ               ｙｏｕ               ｍｕｓｔ               ｍｅｅｔ               ｉｎ               ｏｒｄｅｒ               ｔｏ               ｑｕａｌｉｆｙ               ｔｏ               ｓｉｔ               ｆｏｒ               ｔｈｅ               Ｋａｎｓａｓ               ＣＰＡ               Ｅｘａｍ.

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

Ｗｉｔｈｉｎ               ｔｈｅ               150               ｓｅｍｅｓｔｅｒ               ｈｏｕｒｓ               ｅａｒｎｅｄ,               30               ｓｅｍｅｓｔｅｒ               ｈｏｕｒｓ               ｍｕｓｔ               ｈａｖｅ               ｂｅｅｎ               ｅａｒｎｅｄ               ｉｎ               ａｃｃｏｕｎｔｉｎｇ               ｓｕｂｊｅｃｔｓ,               42               ｓｅｍｅｓｔｅｒ               ｈｏｕｒｓ               ｍｕｓｔ               ｈａｖｅ               ｂｅｅｎ               ｉｎ               ｂｕｓｉｎｅｓｓ               ａｎｄ               ｇｅｎｅｒａｌ               ｅｄｕｃａｔｉｏｎ               ｃｏｕｒｓｅｓ,               ａｎｄ               11               ｓｅｍｅｓｔｅｒ               ｈｏｕｒｓ               ｍｕｓｔ               ｈａｖｅ               ｂｅｅｎ               ｄｅｖｏｔｅｄ               ｔｏ               ｗｒｉｔｔｅｎ               ａｎｄ               ｏｒａｌ               ｃｏｍｍｕｎｉｃａｔｉｏｎ               ｓｕｂｊｅｃｔｓ.

Ｋａｎｓａｓ               ｄｏｅｓ               ｎｏｔ               ｐｕｔ               ｒｅｓｔｒｉｃｔｉｏｎｓ               ｏｎ               ｔｈｅ               ａｇｅ,               ｒｅｓｉｄｅｎｃｙ,               ｏｒ               ｃｉｔｉｚｅｎｓｈｉｐ               ｏｆ               ｔｈｅｉｒ               ＣＰＡ               ｃａｎｄｉｄａｔｅｓ,               ｍａｋｉｎｇ               ｉｔ               ａ               ｆｒｉｅｎｄｌｙ               ｓｔａｔｅ               ｆｏｒ               ｉｎｔｅｒｓｔａｔｅ               ａｎｄ               ｉｎｔｅｒｎａｔｉｏｎａｌ               ｃａｎｄｉｄａｔｅｓ.
               Ａｐｐｌｉｃａｔｉｏｎ               Ｐｒｏｃｅｓｓ
               Ｔｈｅ               ｆｉｒｓｔ               ｓｔｅｐ               ｉｎ               ｔｈｅ               ａｐｐｌｉｃａｔｉｏｎ               ｐｒｏｃｅｓｓ               ｉｓ               ｔｏ               ｄｏｗｎｌｏａｄ               ｏｒ               ｒｅｑｕｅｓｔ               ａ               ｃｏｍｐｌｅｔｅ               ａｐｐｌｉｃａｔｉｏｎ               ｐａｃｋａｇｅ.

Ｔｈｉｓ               ｃａｎ               ｂｅ               ｆｏｕｎｄ               ｏｎ               ｔｈｅ               Ｋａｎｓａｓ               Ｂｏａｒｄ               ｏｆ               Ａｃｃｏｕｎｔａｎｃｙ'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               Ｋａｎｓａｓ               Ｂｏａｒｄ               ｏｆ               Ａｃｃｏｕｎｔａｎｃｙ               ｔｏ               ｐｒｏｖｅ               ｔｈａｔ               ｙｏｕ               ｈａｖｅ               ｍｅｔ               ｔｈｅ               ｅｄｕｃａｔｉｏｎａｌ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ｎｅｅｄｅｄ               ｔｏ               ｓｉｔ               ｆｏｒ               ｔｈｅ               Ｋａｎｓａｓ               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               Ｋａｎｓａｓ               Ｂｏａｒｄ               ｏｆ               Ａｃｃｏｕｎｔａｎｃｙ'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               Ｋａｎｓａｓ               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:
               ＡＵＤＩＴ               (Ａｕｄｉｔｉｎｇ               ａｎｄ               Ａｔｔｅｓｔａｔｉｏｎ)               $159.25               
               ＦＡＲＥ               (Ｆｉｎａｎｃｉａｌ               Ａｃｃｏｕｎｔｉｎｇ               ａｎｄ               Ｒｅｐｏｒｔｉｎｇ)               $148.00               
               ＡＲＥ               (Ｒｅｇｕｌａｔｉｏｎｓ)               $125.50               
               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               
               600               Ｐａｒｋ               Ｓｔｒｅｅｔ               Ｈａｌｌ               ＲＭ               300               
               Ｆｏｒｔ               Ｈａｙｓ               Ｕｎｉｖｒｅｓｉｔｙ               
               Ｈａｙｓ,               ＫＳ               67601               
               (785)               628-4330               Ｓｉｔｅ               Ｃｏｄｅ:               5336
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ               
               9611-Ｅ               Ｍｅｔｃａｌｆ               Ａｖｅ.


               Ｏｖｅｒｌａｎｄ               Ｐａｒｋ,               ＫＳ               66212               
               (913)               381-6799               Ｓｉｔｅ               Ｃｏｄｅ:               5338
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ               
               2800               Ｗａｎａｍａｋｅｒ,               Ｓｕｉｔｅ               140               
               Ｔｏｐｅｋａ,               ＫＳ               66614               
               (785)               272-7500               Ｓｉｔｅ               Ｃｏｄｅ:               1504
               Ｔｈｏｍａｓ               Ｐｒｏｍｅｔｒｉｃ               Ｔｅｓｔ               Ｃｅｎｔｅｒ               
               2020               Ｎ.

Ｗｏｏｄｌａｗｎ,               Ｓｕｉｔｅ               620               
               Ｗｉｃｈｉｔａ,               ＫＳ               67208               
               (316)               651-5350               Ｓｉｔｅ               Ｃｏｄｅ:               1502
               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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    2013년 11월 25일 월요일

    오후 9:46

    By Eugenia Finnie

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    About 'international standard of accounting'|Beta Alpha Psi to host conference to address proposed adoption of International Financial Reporting Standards







    About 'international standard of accounting'|Beta Alpha Psi to host conference to address proposed adoption of International Financial Reporting Standards








    Ｔｈｒｅａｄ               ｃｏｕｎｔ               ｍｅａｓｕｒｅ               ｈｏｗ               ｍａｎｙ               ｔｈｒｅａｄｓ               ｌｅｎｇｔｈｗｉｓｅ               ａｎｄ               ｗｉｄｔｈｗｉｓｅ               ａｒｅ               ｗｏｖｅｎ,               ｏｎ               ｏｎｅ               ｓｑｕａｒｅ               ｉｎｃｈ               ｏｆ               ｆａｂｒｉｃ.

    Ａｓ               ｗｅｌｌ,               ｔｈｒｅａｄ               ｃｏｕｎｔ               ｉｓ               ｔｈｅ               ｎｕｍｂｅｒ               ｏｆ               ｔｈｒｅａｄｓ               ｇｏｉｎｇ               ｅａｃｈ               ｗａｙ,               ｉｎ               ｏｎｅ               ｓｑｕａｒｅ               ｉｎｃｈ               ｏｆ               ｆａｂｒｉｃ.

    Ｔｈｒｅａｄ               Ｃｏｕｎｔ               ｒａｎｇｅｓ               80               ｔｏ               1,200.

    Ｉｍｐｒｏｖｅｍｅｎｔｓ               ｉｎ               ｓｐｉｎｎｉｎｇ               ａｎｄ               ｍｉｌｌｉｎｇ               ｔｅｃｈｎｏｌｏｇｉｅｓ               ｈａｖｅ               ｉｎｃｒｅａｓｅｄ               ｔｈｅ               ｎｕｍｂｅｒ               ｏｆ               ｔｈｒｅａｄ               ｃｏｕｎｔｓ,               ｐｅｒ               ｓｑｕａｒｅ               ｉｎｃｈ.

    Ｈｉｇｈ               ｔｈｒｅａｄ               ｃｏｕｎｔ               ａｃｃｏｕｎｔｓ               ｆｏｒ               ｍｏｒｅ               ｄｅｎｓｅｌｙ               ｗｏｖｅｎ               ｆａｂｒｉｃ               ｔｈａｔ               ｌａｓｔｓ               ｌｏｎｇｅｒ,               ａｎｄ               ｆｅｅｌｓ               ｓｏｆｔｅｒ.

    Ｈｏｗｅｖｅｒ,               ｌｉｎｅｎ,               ｆｌａｎｎｅｌ,               ａｎｄ               ｊｅｒｓｅｙ               ｈａｖｅ               ａ               ｌｏｗ               ｔｈｒｅａｄ               ｃｏｕｎｔ               Ｆｉｎｅｒ               ｔｈｒｅａｄｓ,               ｓｕｃｈ               ａｓ               Ｅｇｙｐｔｉａｎ               ｏｒ               Ｐｉｍａ,               ａｎｄ               ＵＳＡ               ｍａｄｅ               ｃｏｔｔｏｎ               ａｒｅ               ｅｑｕａｌｌｙ               ｃｏｍｐａｒａｂｌｅ,               ａｎｄ               ｍｏｒｅ               ｏｆ               ｅａｃｈ               ｏｎｅ,               ｃａｎ               ｂｅ               ｗｏｖｅｎ               ｉｎｔｏ               ａ               ｓｑｕａｒｅ               ｉｎｃｈ,               ｐｒｏｄｕｃｉｎｇ               ａ               ｆｉｎｅｒ               ｆａｂｒｉｃ,               ｗｈｉｃｈ               ｆｅｅｌｓ               ｓｏｆｔｅｒ               ａｎｄ               ｓｍｏｏｔｈ.

    Ｔｈｉｓ               ｍｅａｎｓ               350               ｔｈｒｅａｄｓ               ｓｈｅｅｔ               ｃｏｕｎｔ,               ａｃｔｕａｌｌｙ               ｆｅｅｌｓ               ｍｏｒｅ               ｃｏｍｆｏｒｔａｂｌｅ               ｔｈａｎ               600               ｔｈｒｅａｄｓ               ｃｏｕｎｔ,               ｄｅｐｅｎｄｉｎｇ               ｏｎ               ｔｈｅ               ｑｕａｌｉｔｙ               ｏｆ               ｔｈｅ               ｃｏｔｔｏｎ.

    Ｓｏｍｅ               ｍａｎｕｆａｃｔｕｒｅｓ               ｗｉｌｌ               ｔｗｉｓｔ               ｔｗｏ               ｔｈｉｎｎｅｒ               ｔｈｒｅａｄｓ               ｔｏｇｅｔｈｅｒ,               ｃｒｅａｔｉｎｇ               ａ               ｄｏｕｂｌｅ-ｐｌｙ               ｔｈｒｅａｄ,               ａｎｄ               ａｄｖｅｒｔｉｓｅ               ｔｗｉｃｅ               ｔｈｅ               ａｃｔｕａｌ               ｎｕｍｂｅｒ               ｏｆ               ｔｈｒｅａｄｓ.

    Ａ               ｈｉｇｈ               ｔｈｒｅａｄ               ｃｏｕｎｔ               ｓｈｅｅｔｓ               ｗｉｌｌ               ｉｎｃｒｅａｓｅ               ｔｈｅ               ｓｏｆｔｎｅｓｓ               ａｎｄ               ｌｕｓｔｅｒ,               ａｆｔｅｒ               ａ               ｎｕｍｂｅｒ               ｏｆ               ｗａｓｈｉｎｇｓ.

    Ａ               ｔｈｒｅａｄ               ｃｏｕｎｔ               ｏｖｅｒ               180               ｉｓ               ｃａｌｌｅｄ               ｐｅｒｃａｌｅ.

    Ｇｏｏｄ               ｑｕａｌｉｔｙ               ｓｈｅｅｔｓ               ｈａｖｅ               200               ｏｒ               ｍｏｒｅ               ｔｈｒｅａｄ               ｃｏｕｎｔ.

    Ａ               ｔｈｒｅａｄ               ｃｏｕｎｔ               ａｂｏｖｅ               400               ｉｓ               ｅｘｐｅｎｓｉｖｅ               ｔｏ               ｐｕｒｃｈａｓｅ.

    Ｍｏｓｔ               ｌｉｎｅｎ               ｏｒ               ｒｅｔａｉｌ               ｓｔｏｒｅｓ               ｓｅｌｌ               ｓｈｅｅｔｓ               ｗｉｔｈ               ｔｈｒｅａｄ               ｃｏｕｎｔｓ               ｒａｎｇｉｎｇ               ｆｒｏｍ               180               -               500.

    Ａｌｓｏ,               ｔｈｅ               ｓｉｚｅ               ｏｆ               ｔｈｅ               ｙａｒｎ               ｄｏｅｓ               ａｆｆｅｃｔ               ｔｈｅ               ｔｈｒｅａｄ               ｃｏｕｎｔ.

    Ｔｈｅ               ｈｉｇｈｅｒ               ｙａｒｎ               ｓｉｚｅ,               ｔｈｅ               ｂｅｔｔｅｒ               ｑｕａｌｉｔｙ               ｍａｎｕｆａｃｔｕｒｅｄ.

    Ｗｈｅｎ               ａ               ｌｏｗｅｒ               ｑｕａｌｉｔｙ               ｔｈｒｅａｄ               ｉｓ               ｔａｉｌｏｒｅｄ,               ｓｈｅｅｔｓ               ｆｅｅｌ               ｓｔｉｆｆｅｒ.

    Ｇｏｏｄ               ｑｕａｌｉｔｙ               ｂｅｄ               ｓｈｅｅｔｓ               ｈａｖｉｎｇ               ａ               ｓｏｆｔ               ａｎｄ               ｌｕｘｕｒｉｏｕｓ               ｆｅｅｌ,               ｈａｖｅ               ｔｈｒｅａｄ               ｃｏｕｎｔ               180               -               420,               ｕｓｉｎｇ               ｏｎｅ               ｐｌｙ               ｔｈｒｅａｄ,               ｗｉｔｈ               ｙａｒｎ               ｓｉｚｅ               40               -               100               ｐｏｕｎｄ/ｙａｒｄ.

    Ｈｏｗｅｖｅｒ,               ｒａｒｅｌｙ               ｙａｒｎ               ｓｉｚｅ               ｉｓ               ｐｒｉｎｔｅｄ               ｏｎ               ｔｈｅ               ｐａｃｋａｇｅ               ａｎｄ               ｔｈｅ               ｃｏｎｓｕｍｅｒ               ｈａｓ               ｎｏ               ｉｄｅａ               ｏｆ               ｉｄｅｎｔｉｆｙｉｎｇ               ｔｈｅ               ｑｕａｌｉｔｙ.

    Ｐａｃｉｆｉｃ               Ｃｏａｓｔ               ｐｒｏｄｕｃｔｓ               ｐｒｉｎｔ               ｏｎ               ｔｈｅｉｒ               ｌａｂｅｌ               ｐａｃｋａｇｅ,               ａｃｔｕａｌ               ｔｈｒｅａｄ               ｃｏｕｎｔ.

    Ｔｈｅｉｒ               ｆａｂｒｉｃｓ               ｈａｖｅ               ｂｅｅｎ               ｉｎｄｅｐｅｎｄｅｎｔｌｙ               ｔｅｓｔｅｄ,               ｄｅｔｅｒｍｉｎｅｄ               102               ｐｅｒｃｅｎｔ               ａｂｏｖｅ               ｔｈｅｉｒ               ｐｒｉｎｔｅｄ               ｔｈｒｅａｄ               ｃｏｕｎｔ,               ａｎｄ               ｔｈｅ               ｈｉｇｈｅｓｔ               ｉｎ               ｔｈｅ               ｉｎｄｕｓｔｒｙ.

    Ｉｒｏｎｉｎｇ               ｓｈｅｅｔｓ               ｃｏｎｔａｉｎｉｎｇ               ｈｉｇｈ               ｔｈｒｅａｄ               ｃｏｕｎｔｓ,               ｉｍｐｒｏｖｅｓ               ｔｈｅ               ｓｍｏｏｔｈｎｅｓｓ.

    Ｓｈｅｅｔｓ               ｔｈａｔ               ｈａｖｅ               ｃｏｔｔｏｎ               ａｎｄ               ｐｏｌｙｅｓｔｅｒ               ｂｌｅｎｄｓ,               ｄｏｎ'ｔ               ｎｅｃｅｓｓａｒｉｌｙ               ｎｅｅｄ               ｉｒｏｎｉｎｇ,               ｂｕｔ               ｄｏｎ'ｔ               ｂｒｅａｔｈｅ               ｗｅｌｌ               ａｎｄ               ｍａｙ               ｆｅｅｌ               ｕｎｃｏｍｆｏｒｔａｂｌｅ.

    Ｒｅｐｏｒｔｅｄ               ｉｎ               1999               Ｔｒａｄｅ               ｐｕｂｌｉｃａｔｉｏｎ               Ｈｏｍｅ               Ｆｕｒｎｉｓｈｉｎｇｓ               Ｎｅｗｓ,               Ａｍｅｒｉｃａｎｓ               ｓｐｅｎｄ               ｍｏｒｅ               ｔｈａｎ               $2               ｂｉｌｌｉｏｎ               ｉｎ               ａ               ｙｅａｒ               ｏｎ               ｓｈｅｅｔｓ.

    Ｃｏｎｔｒｉｂｕｔｉｎｇ               ｔｏ               ｆｏｒｔｙ-Ｆｏｕｒ               ｐｅｒｃｅｎｔ               180               ｔｈｒｅａｄ               ｃｏｕｎｔｓ,               ａｎｄ               ｔｈｉｒｔｙ-ｅｉｇｈｔ               ｐｅｒｃｅｎｔ               ｆｏｒ               200               -               500               ｔｈｒｅａｄ               ｃｏｕｎｔ.
                   Ａｃｃｏｒｄｉｎｇ               ｔｏ               Ｃｏｎｓｕｍｅｒ               Ｒｅｐｏｒｔ               ａｒｔｉｃｌｅ               "Ｄｏｎ'ｔ               ｇｅｔ               ｓｈｏｒｔ-ｓｈｅｅｔｅｄ               ｂｙ               ｉｎｆｌａｔｅｄ               ｔｈｒｅａｄ               ｃｏｕｎｔ,"               Ｊｕｌｙ               31,               2005,               ｂｙ               ｔｈｅ               Ｅｄｉｔｏｒｓ               ｏｆ               Ｃｏｎｓｕｍｅｒ               Ｒｅｐｏｒｔｓ:               Ｒｅｃｏｍｍｅｎｄｓ               Ｔａｒｇｅｔ'ｓ               Ｐｒｅｍｉｅｒ               300               Ｅｇｙｐｔｉａｎ               ｃｏｔｔｏｎ               ｓａｔｅｅｎ               ｉｓ               ｇｏｏｄ               ｖａｌｕｅ               ａｎｄ               ｃｏｎｔａｉｎｓ               300               ｔｈｒｅａｄ               ｃｏｕｎｔ,               ａｖａｉｌａｂｌｅ               ｉｎ               ｏｆｆ-ｗｈｉｔｅ               ｓｈａｄｅｓ               ａｎｄ               ｌｉｇｈｔ               ｇｒｅｅｎ.

    Ａｌｓｏ,               Ｓｅａｌｙ               Ｂｅｓｔ               Ｆｉｔ               ｈａｖｉｎｇ               300               ｔｈｒｅａｄ               ｃｏｕｎｔ,               ａｎｄ               ａｖａｉｌａｂｌｅ               ｏｖｅｒｓｉｚｅｄ,               ｗｈｉｃｈ               ｃｏｍｐｅｎｓａｔｅｓ               ｆｏｒ               ｓｈｒｉｎｋａｇｅ,               ａｎｄ               ａｖａｉｌａｂｌｅ               ｉｎ               ｓｅｖｅｎ               ｃｏｌｏｒｓ.

    Ｐａｃｋａｇｅｄ               ｓｈｅｅｔｓ               ｓｈｏｕｌｄ               ｈａｖｅ               ｅｌａｓｔｉｃ               ｗｒａｐｐｉｎｇ               ａｒｏｕｎｄ               ｔｈｅ               ｅｄｇｅｓ.

    Ｒｅｍｅｍｂｅｒ               ｔｏ               ｋｅｅｐ               ｒｅｃｅｉｐｔｓ,               ｗｈｉｃｈ               ｉｓ               ｒｅｑｕｉｒｅｄ,               ｗｈｅｎ               ｒｅｔｕｒｎｉｎｇ               ｔｈｏｓｅ               ｓｈｅｅｔｓ               ｔｈａｔ               ｆａｄｅ               ａｆｔｅｒ               ｌａｕｎｄｅｒｉｎｇ               ｏｒ               ｈａｖｅ               ｏｔｈｅｒ               ｑｕａｌｉｔｙ               ｍａｎｕｆａｃｔｕｒｅ               ｄｅｆｅｃｔｓ.
                   Ａｎ               ｉｎｔｅｒｎａｔｉｏｎａｌ               ｓｔａｎｄａｒｄ               ｇｒｏｕｐ,               ａｐｐｌｉｅｓ               ａ               Ｓｔａｎｄａｒｄ               Ｔｅｓｔ               Ｍｅｔｈｏｄ               ｆｏｒ               Ｗｒａｐ               Ｅｎｄ               Ｃｏｕｎｔ               ａｎｄ               Ｆｉｌｉｎｇ               Ｃｏｕｎｔ               ｏｆ               Ｗｏｖｅｎ               Ｆａｂｒｉｃ               (ＡＳＴＭ),               ｄｅｔｅｒｍｉｎｅｓ               ｔｈｒｅａｄ               ｃｏｕｎｔｓ.

    Ｔｈｅ               ＡＳＴＭ               ｍｅｔｈｏｄ               ｉｎｓｔｒｕｃｔｓ:               "Ｃｏｕｎｔ               ｉｎｄｉｖｉｄｕａｌ               ｗｒａｐ               ｙａｒｎｓ               (ｅｎｄｓ),               ａｎｄ               ｆｉｌｌｉｎｇ               ｙａｒｎｓ               (ｐｉｃｋｓ)               ａｓ               ｓｉｎｇｌｅ               ｕｎｉｔｓ               ｒｅｇａｒｄｌｅｓｓ               ｏｆ               ｗｈｅｔｈｅｒ               ｔｈｅｙ               ａｒｅ               ｃｏｍｐｒｉｓｅｄ               ｏｆ               ｓｉｎｇｌｅ               ｏｒ               ｐｉｌｅｄ               ｃｏｍｐｏｎｅｎｔｓ."               Ａｃｃｏｒｄｉｎｇ               ｔｏ               Ｍｒ.

    Ｗｒｉｇｈｔ,               ａ               ｃｏｎｓｕｌｔａｎｔ               ｗｉｔｈ               Ｄａｎ               Ｒｉｖｅｒ               Ｉｎｃｏｒｐｏｒａｔｅｄ               (ｔｅｘｔｉｌｅ               ｍａｋｅｒ),               ｉｎ               Ｄａｎｖｉｌｌｅ               Ｖｉｒｇｉｎｉａ,               ｒｅｆｅｒｒｉｎｇ               ｔｏ               ｔｈｅ               ＡＳＴＭ               ｍｅｔｈｏｄ               ｓｔａｔｅｄ,               "Ｔｈａｔ'ｓ               ｂｅｅｎ               ｔｈｅ               ｍｅｔｈｏｄ               ｆｏｒ               ｄｅｔｅｒｍｉｎｉｎｇ               ｔｈｒｅａｄ               ｃｏｕｎｔ               ａｓ               ｌｏｎｇ               ａｓ               Ｉ'ｖｅ               ｂｅｅｎ               ｉｎ               ｔｈｅ               ｂｕｓｉｎｅｓｓ,               ｆｏｒ               50               ｙｅａｒｓ               ｎｏｗ."               Ｔｈｉｓ               ｃｏｎｃｅｒｎｓ               ｔｈｅ               Ｆｅｄｅｒａｌ               Ｔｒａｄｅ               Ｃｏｍｍｉｓｓｉｏｎ,               ｔｈａｔ               ｍａｎｕｆａｃｔｕｒｅｓ               ａｒｅ               ｃｏｕｎｔｉｎｇ               ｉｎｄｉｖｉｄｕａｌ               ｙａｒｎ               ｐｉｌｅｓ               ｔｈａｔ               ｍａｋｅ               ｕｐ               ｅａｃｈ               ｔｈｒｅａｄ.

    Ｔｈｕｓ,               ｗｈｅｎ               ａ               ｃｏｎｓｕｍｅｒ               ｒｅａｄｓ               ａ               ｌａｂｅｌ               ｏｆ               ｓｈｅｅｔ               ｃｏｎｔａｉｎｉｎｇ               600               ｔｈｒｅａｄｓ               ｃｏｕｎｔｅｄ,               ｍａｙ               ａｃｔｕａｌｌｙ               ｈａｖｅ               300,               ｍａｄｅ               ｗｉｔｈ               ｔｗｏ-ｐｌｙ               ｙａｒｎ.

    Ｉｎ               Ａｕｇｕｓｔ               2005,               Ｔｈｅ               Ｆｅｄｅｒａｌ               Ｔｒａｄｅ               Ｃｏｍｍｉｓｓｉｏｎ'ｓ               Ｂｕｒｅａｕ               ｏｆ               Ｃｏｎｓｕｍｅｒ'ｓ               Ｐｒｏｔｅｃｔｉｏｎ               ａｄｖｉｓｅｄ               ｔｈａｔ               ｃｏｍｐａｎｉｅｓ               ｓｈｏｕｌｄ               ｌａｂｅｌ               ｐｒｏｄｕｃｔｓ               ｗｉｔｈ               ａｄｄｉｔｉｏｎａｌ               ｉｎｆｏｒｍａｔｉｏｎ               ｏｎ               ｔｈｅ               ｙａｒｎ'ｓ               ｐｌｙ.

    Ａｃｃｏｒｄｉｎｇ               ｔｏ               Ｐｒｏｆｅｓｓｏｒ               Ｐｅｔｅｒ               Ｓｃｈｗａｒｔｚ,               ｈｅａｄ               ｏｆ               Ｐｏｌｙｍｅｒ               Ａｎｄ               Ｆｉｂｅｒ               Ｅｎｇｉｎｅｅｒｉｎｇ               Ｄｅｐａｒｔｍｅｎｔ               ａｔ               Ａｕｂｕｒｎ               Ｕｎｉｖｅｒｓｉｔｙ               ｉｎ               Ａｌａｂａｍａ,               ｎｏ               ｍｅｔｈｏｄ               ｔｏ               ｃｈｅｃｋ               ｔｈｅ               ｐｒｅｃｉｓｅ               ｔｈｒｅａｄ               ｃｏｕｎｔ,               ｕｎｌｅｓｓ               ｙｏｕ               ｈａｖｅ               ａ               ｍｉｃｒｏｓｃｏｐｅ               ａｎｄ               ａｒｅ               "ｓｕｆｆｉｃｉｅｎｔｌｙ               ｐａｔｉｅｎｔ."               Ｔｈｅ               Ｆｅｄｅｒａｌ               Ｔｒａｄｅ               Ｃｏｍｍｉｓｓｉｏｎ               ｗｏｕｌｄ               ｐｒｅｆｅｒ               ｃｏｍｐａｎｉｅｓ               ｔｏ               ｌｉｓｔ               ｙａｒｎ-ｐｌｙ               ｉｎｆｏｒｍａｔｉｏｎ,               ａｌｏｎｇ               ｗｉｔｈ               ｔｈｒｅａｄ               ｃｏｕｎｔｓ.

    Ｉｎ               Ｎｏｖｅｍｂｅｒ               2002,               Ｋａｔｈｌｅｅｎ               Ｈｕｄｄｙ,               Ｇｏｏｄｈｏｕｓｅｋｅｅｐｉｎｇ               ｔｅｘｔｉｌｅ               ｄｉｒｅｃｔｏｒ,               ｐｒｏｖｉｄｅｄ               ｉｎｆｏｒｍａｔｉｏｎ               ｕｐｏｎ               ｔｅｓｔｉｎｇ               ｔｈｉｒｔｅｅｎ               ｂｒａｎｄｓ               ｏｆ               ｓｈｅｅｔｓ,               ｓｏｌｄ               ａｔ               ｎａｔｉｏｎａｌ               ｌｉｎｅｎ               ｃｈａｉｎｓ,               ｉｎｃｌｕｄｉｎｇ               Ｓｙｎｅｒｇｙ,               Ｄｉｖａｔｅｘ               Ｈｏｍｅ               Ｆａｓｈｉｏｎｓ,               ａｎｄ               Ｒａｉｎｂｏｗ               Ｌｉｎｅｎｓ               -               ｒｅｓｕｌｔｓ               ｈａｄ               ｎｏｔ               ｓｈｏｗｎ               ａｎｙｗｈｅｒｅ               ｎｅａｒ               ｔｈｅ               400,               600,               ｏｒ               800               ｔｈｒｅａｄ               ｃｏｕｎｔ               ａｄｖｅｒｔｉｓｅｄ.

    Ｏｎｅ               ｏｆ               ｔｈｅｓｅ               ｔｅｓｔｓ,               ｆｏｕｎｄ               ｔｈａｔ               ｏｎｅ               ｓｈｅｅｔ               ｌａｂｅｌｅｄ               ｈａｖｉｎｇ               1,500               ｔｈｒｅａｄ               ｃｏｕｎｔｓ,               ａｃｔｕａｌｌｙ               ｈａｄ               ｏｎｌｙ               300               ｔｈｒｅａｄｓ               ｐｅｒ               ｓｑｕａｒｅ               ｉｎｃｈ.

    Ｋａｔｈｌｅｅｎ               Ｈｕｄｄｙ               ｓｕｇｇｅｓｔ               "Ｔｈｅ               ｔｉｐ-ｏｆｆ               ｉｓ               ａ               ｒｅａｌｌｙ               ｈｉｇｈ               ｔｈｒｅａｄ               ｃｏｕｎｔ               ｉｓ               ｒｅａｌｌｙ,               ｒｅａｌｌｙ               ｅｘｐｅｎｓｉｖｅ."               "Ｙｏｕ               ｄｏｎ'ｔ               ｇｅｔ               ａ               1,500               ｔｈｒｅａｄ               ｃｏｕｎｔ               ｓｈｅｅｔ               ｆｏｒ               $149.99               ａ               ｓｅｔ."






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