7/16(金)に開催されたAICPA(米国公認会計士協会)会議において、 2011年から、日本でのU.S.CPA試験開催が予定されていることが明らかになりました。 具体的なスタート日時は決定していないものの、実施要領は以下の通りとなります。


なお、詳細につきましては、無料セミナー(要予約)にてご説明いたします。 お気軽にご参加ください。



本会議では、今後のCPA受験者に対してはライセンスまで目指すことが 強く推奨されたと同時に、受験条件が著しく緩い州については今後条件を厳しくしていく方針が示唆されました。変更時期は明らかにされていませんが、CPA受験のためにはいずれの州に出願するにせよ、 会計単位、及びビジネス単位が必要となる方向ですので、十分にご留意ください。


【ご参考】今回の会議に先駆けて、専門誌のJournal of Accountancyに本年5月の段階で掲載された米国外受験に関する記事です。


IFRS will make its way onto the exam for the first time in 2011.This addition was based on research that found an increasing number of entry‐level CPAs need to be familiar with IFRS for a variety of reasons, including preparing financial reports for companies in the U.S. that are owned by foreign IFRS entities; working for U.S. companies that own foreign entities reporting in IFRS and needing to convert IFRS financials into U.S. GAAP; and auditing companies or subsidiaries that report in IFRS.

Entry‐level CPAs will need to be able to work under both U.S. GAAP andIFRS, so the exam will likely include both standards for some time, Mills said. Initially, the IFRS questions will be a small portion of the exam and will expand. Questions on international standards, not just IFRS, will appearin three sections‐AUD, BEC and FAR‐over time. (Test your knowledge on 10 sample IFRS‐related exam questions.)

Over the past several years, the AICPA and NASBA have consideredoffering the CPA exam internationally. They hope to do so in a few countries on a pilot basis in 2011. Candidateswould continue to apply through state boards and would have to complete the full process of attaining the CPA license, according to Mills.

About 10% of current test takers travel to the U.S. or one of its territories for the exam. Offering the exam internationally would make it less expensive and more convenientfor these candidates, Mills said. The exam would likely cost test takers more money to take abroad, but less thanthe cost of traveling to the U.S., he added.


USCPA無料説明会を予約する  USCPA資料を取寄せる(無料)