1 October 10, 2007

2 The CPA Computer Based Exam Issues/Solutions

3 Overview

4 4 Independent Sections

5 Content

6 Financial Accounting & Reporting: Financial Statements Government & Not-For-Profit Accounting

7 Regulation: Federal Taxation –Individuals –Corporations –Partnerships –Estates & Trusts Business Law Ethics Professional & Legal Responsibilities

8 Planning The Engagement Internal Control Obtaining Evidence & Applying Procedures Reviewing The Engagement Preparing Reports Auditing & Attestation

9 Business Environment & Concepts: Business Structure Economic Concepts Financial Management Information Technology Cost/Managerial Accounting

10 Sitting Requirements

11 Sitting Requirements The “On Demand” Exam JAN OPEN FEB OPEN MAR CLOSED APR OPEN MAY OPEN JUNE CLOSED JULY OPEN AUG OPEN SEPT CLOSED OCT OPEN NOV OPEN DEC CLOSED

12 Parameters

13 Candidates Can Sit For Independent Sections Individually Credit For Passed Section(s) Will Be Retained For 18 Months (Some States Vary) Failed Section(s) May Not Be Retaken Within Same (3 month) Window The “On Demand” Exam

14 Step 1: Apply for the Exam –State Boards/NASBA –Exam Fees Step 2: Exam Preparation Plan –Sit for 2 Sections/2 Consecutive Testing Windows Step 3: Notice to Schedule (NTS) –3-6 Weeks to Process –Valid for 6 Months (exceptions: CA, TX, LA, ND, SD) Step 4: Schedule the Exam –Contact Prometric –Prometric.com/test drive ($30 Tuesdays 4-5pm) Registration Procedures

15 Go to beckercpa.com Go to CPA Exam Requirements Choose Appropriate State Apply for the Exam

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18 Preparation Models

19 Three Distinct Formats Total Flexibility 300 Worldwide Locations Dedicated Online Instructors Anytime, Anywhere

20 Sample Course Schedule beckercpa.com Rolling schedule, continuously updated. Weeknight Classes: pm Weekend Classes: 8:30am - 12:30pm 1:15 - 5:15pm

21 The Becker Plan TM University programs may run custom schedules

22 Becker Plan™ - OnLine ‘Busy Season’ Must complete program within 12 months! Break between January and April to accommodate busy season

23 Major Issue “Procrastination”

24 Solutions Firm Must Be Proactive Exam Orientations Monetary Incentive, e.g. Bonus Study Planner Wizard Exam Tracker

25 Study Planner Wizard™

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34 Exam Tracker™

35 Objectives Provide accounting firm management and employees with a tracking mechanism that shows status towards a candidate’s CPA certification

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37 Contacts Dennis J. Green, MBA, CPA Global Accounts Vice President Richard Slusz, CPA Global Accounts Manger

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