bao gồm các lựa chọn cổ phiếu bất thường mặt hàng cụ tài chính, bao gồm cả các sản phẩm phái sinh giao dịch tiền tệ nước ngoài và thuế thu nhập lãi dịch chi phí báo cáo tài chính tạm thời thuê tài sản giao dịch Nonmonetary nghiên cứu các bên liên quan và phát triển bộ phận chi phí báo cáo các sự kiện tiếp theo | 4 A TIME AND PLACE FOR EVERYTHING Passing the CPA examination is challenging. Every candidate hopes to take each section only once. What can you do to give yourself the best shot at passing each section on your first attempt Sometimes it s the simple things we do in life that help us achieve our goals more effectively and efficiently. Are you hoping to find a time in your life when everything will be operating smoothly Think again. There is never an ideal time to sit for the CPA exam. A better way to phrase the question is Are you ready to make the commitment it takes to become a CPA If your answer is YES read on to find out when you should begin the study process what materials and or courses you should use to study and where you should study. If you are unsure about making a commitment to the hard work it will take at least read the next section about how soon after graduation you should take the CPA exam. Maybe you will see how important it is to start the process early. HOW SOON AFTER YOU GRADUATE SHOULD YOU TAKE THE EXAM My words of advice remain the same from year to year take the CPA exam as soon after you complete the necessary college requirements to sit in the state or jurisdiction of your choice. One of the major benefits of the computer-based test CBT is that you are in control of when you sit for the exam. Likewise you are also in control of how soon you begin the exam preparation process. See Chapter 3 Scheduling and Applying for the Exam for details of the application process. This chapter s focus is on the timing of the event. Don t wait. If you have completed the necessary coursework then prepare your study plan and apply to sit. It s a known fact that it is difficult to retain technical material. The old saying goes If you don t use it you lose it. This couldn t be truer regarding accounting. The sooner you study and take the exam the better your chances of passing it. Does this mean you should give up the idea of passing the exam if you graduated
