
repasos cpa
Requisitos para tomar Reválida de CPA en Puerto Rico.
Auditing and Attestation (AUD)
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Engagement Acceptance and Understanding the Assignment
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Auditing and Attestation: Understanding the Entity and Its Environment (including Internal Control)
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Auditing and Attestation: Performing Audit Procedures and Evaluating Evidence
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Auditing and Attestation: Evaluating Audit Findings, Communications, and Reporting
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Accounting and Review Services Engagements
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Professional Responsibilities
Financial Accounting and Reporting (FAR)
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Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements
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Financial Statement Accounts: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures
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Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures
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Governmental Accounting and Reporting
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Not-for-Profit (Nongovernmental) Accounting and Reporting
Regulation (REG)
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Ethics, Professional, and Legal Responsibilities
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Business Law
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Federal Tax Process, Procedures, Accounting, and Planning
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Federal Taxation of Property Transactions
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Federal Taxation of Individuals
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Federal Taxation of Entities
Business Environment and Concepts (BEC)
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Corporate Governance
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Economic Concepts and Analysis
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Financial Management
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Information Systems and Communications
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Strategic Planning
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Operations Management