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原帖由 cygrace 于 2009-12-9 14:55 发表 
刚刚上CPA去ENROL, 看到一句话:
If Advanced Taxation & Advanced Auditing & Assurance has not been completed prior to the professional level, these will become compulsory electives
到底是什么意思啊 ...
Candidates admitted without auditing and / or taxation
From 1 January 2004 it is possible to be admitted to Associate membership without having completed auditing and / or taxation at undergraduate level. These subjects must be completed in order to be eligible to advance to CPA status.
Candidates admitted under this policy can choose to complete these subjects at postgraduate level as part of CPA Program by swapping an elective segment for each core curriculum subject not completed. In this case candidates must complete the three compulsory segments: Assurance Services and Auditing and / or Taxation and one or two electives. Subjects completed must still total six.
Examples:
Candidate A has a major in accounting, but has not completed auditing, therefore their CPA Program will look like this:
* Reporting and Professional Practice
* Assurance Services and Auditing
* elective
* elective
* Corporate Governance and Accountability
* Business Strategy and Leadership
Candidate B has a major in accounting, but has not completed auditing or taxation, therefore their CPA Program will look like this:
* Reporting and Professional Practice
* Assurance Services and Auditing
* Taxation
* elective
* Corporate Governance and Accountability
* Business Strategy and Leadership
A letter advising you of your admission to Associate membership will tell you what segments you must enrol in to successfully complete CPA Program and be eligible to advance to CPA status.
没收到过这样的信就甭担心了 |
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快递 (2009-9-19) nzwhappy 
发表于 2009-12-7 18:22
再说112 第一次改革还不知道改成什么样儿呢，还是不要当白老鼠的好～
