{"id":6248,"date":"2021-12-05T17:23:10","date_gmt":"2021-12-05T08:23:10","guid":{"rendered":"https:\/\/ecoslyme.com\/?p=6248"},"modified":"2023-05-07T11:50:39","modified_gmt":"2023-05-07T02:50:39","slug":"uscpa-cpa-evolution","status":"publish","type":"post","link":"https:\/\/ecoslyme.com\/uscpa\/uscpa-cpa-evolution\/","title":{"rendered":"\u3010USCPA\u3011\u8a66\u9a13\u5236\u5ea6\u5909\u66f4(CPA Evolution) \u3002\u5fc5\u98083\u79d1\u76ee\u30fb\u9078\u629e3\u79d1\u76ee\u306b\u3064\u3044\u3066\u30102024\u5e741\u6708\u301c\u3011"},"content":{"rendered":"<p><span style=\"color: #000000;\"><strong>ecoslyme<\/strong>\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u4e16\u306e\u4e2d\u306e\u3042\u3089\u3086\u308b\u8cc7\u683c\u306b\u3064\u3044\u3066<strong>\u8a66\u9a13\u5236\u5ea6\u306e\u5909\u66f4<\/strong>\u3068\u3044\u3046\u3082\u306e\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u304c\u3001USCPA\u306b\u3082\u305d\u306e\u6ce2\u304c\u62bc\u3057\u5bc4\u305b\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>2024\u5e741\u6708<\/strong><\/span>\u304b\u3089\u3001<span style=\"color: #ff0000;\"><strong>USCPA\u306e\u8a66\u9a13\u5236\u5ea6\u306e\u5909\u66f4<\/strong><\/span>\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"balloon\">\n<figure class=\"balloon__img balloon__img-left\">\n<div><\/div><figcaption class=\"balloon__name\">USCPA\u3092\u52c9\u5f37\u4e2d\u306e\u4eba<\/figcaption><\/figure>\n<div class=\"balloon__text balloon__text-right\">USCPA\u306e\u8a66\u9a13\u5236\u5ea6\u304c\u5909\u66f4\u3059\u308b\u307f\u305f\u3044\u306a\u3093\u3060\u3051\u3069\u3001\u4e00\u4f53\u3069\u3093\u306a\u5909\u66f4\u306a\u306e\uff1f<br \/>\n\u4ecaUSCPA\u3092\u52c9\u5f37\u3057\u3066\u3044\u308b\u8eab\u3068\u3057\u3066\u306f\u3001\u7d50\u69cb<strong>\u4e0d\u5b89<\/strong>\u306a\u3093\u3067\u3059\u304c\u3001\u3001\u3001<\/div>\n<\/div>\n<div>\n<div class=\"balloon\">\n<figure class=\"balloon__img balloon__img-right\">\n<div><\/div><figcaption class=\"balloon__name\">USCPA\u3092\u3082\u3046\u5c11\u3057\u3067\u53d6\u5f97\u3067\u304d\u308b\u4eba<\/figcaption><\/figure>\n<div class=\"balloon__text balloon__text-left\">USCPA\u306e\u53d7\u9a13\u79d1\u76ee\u304c\u3082\u3057\u304b\u3057\u3066\u5909\u308f\u308b\u306e\uff1f<br \/>\n<strong>\u8907\u6570\u79d1\u76ee\u5408\u683c<\/strong>\u3057\u3066\u308b\u306e\u306b\u3001\u3082\u3057\u304b\u3057\u3066<strong>\u4e00\u304b\u3089\u307e\u305f\u52c9\u5f37<\/strong>\u3063\u3066\u3053\u3068\u306f\u306a\u3044\u3088\u306d\uff1f<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p><strong>2023\u5e745\u6708\u73fe\u5728<\/strong>\u3067\u5206\u304b\u3063\u3066\u3044\u308b\u60c5\u5831\u306f\u307e\u3060\u9650\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>USCPA\u306e\u8a66\u9a13\u5236\u5ea6\u5909\u66f4\u306f2024\u5e741\u6708\u304b\u3089<\/strong><\/span>\u306a\u306e\u3067\u3001\u4eca\u304b\u3089USCPA\u306e\u52c9\u5f37\u3092\u59cb\u3081\u308b\u4eba\u3084\u73fe\u5728\u52c9\u5f37\u4e2d\u306e\u4eba\u306b\u3068\u3063\u3066\u306f\u610f\u5473\u306e\u306a\u3044\u60c5\u5831\u306e\u53ef\u80fd\u6027\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u77e5\u3063\u3066\u3044\u3066\u640d\u306f\u306a\u3044\u306e\u3067\u3001\u305c\u3072\u6700\u5f8c\u307e\u3067\u8a18\u4e8b\u3092\u8aad\u3093\u3067\u898b\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n\r\n<div class=\"afTagBox afTag-5636\">\r\n  <div class=\"afTagBox__content\"><div class=\"af_button\" style=\"text-align: center;\"><a href=\"https:\/\/h.accesstrade.net\/sp\/cc?rk=0100fjvn00mig0\" rel=\"nofollow\">USCPA\u3092\u76ee\u6307\u3059\u306a\u3089\u30a2\u30d3\u30bf\u30b9\u3002<img decoding=\"async\" src=\"https:\/\/h.accesstrade.net\/sp\/rr?rk=0100fjvn00mig0\" alt=\"\" width=\"1\" height=\"1\" border=\"0\" \/><\/a><\/div>\n<p style=\"text-align: center;\">\u00a0<span style=\"font-size: 10pt; color: #ff0000;\">\u203b\u30af\u30ea\u30c3\u30af\u3067\u516c\u5f0f\u30b5\u30a4\u30c8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"icon-warning es-BiconObi ep-box es-borderSolidS\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\u8cc7\u6599<\/strong>\u306f\u7d19\u5a92\u4f53\u3060\u3051\u3067\u306a\u304f<span style=\"color: #ff0000;\"><strong>\u96fb\u5b50<\/strong><strong>\u5a92\u4f53<\/strong><\/span>\u3067\u3082\u5165\u624b\u3067\u304d\u307e\u3059\u3002<br \/>\n\u8cc7\u6599\u8acb\u6c42\u5f8c\u3001<strong>\u3059\u3050\u306b\u8cc7\u6599\u5185\u5bb9\u304c\u95b2\u89a7\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/span><\/div>\n<\/div>\r\n  \r\n\t<script>\r\n\t(function($){\r\n\t\t$(\".afTag-5636 a[href]\").on(\"click\",function(){\r\n\t\t\tif (!this.href.match(new RegExp(\"^(#|\\\/|(https?:\\\/\\\/\" + location.hostname + \"))\"))) {\r\n\t\t\t\t$.ajax({\r\n\t\t\t\t\ttype: \"POST\",\r\n\t\t\t\t\turl: \"https:\/\/ecoslyme.com\/uscpa\/wp-admin\/admin-ajax.php\",\r\n\t\t\t\t\tdata: {\r\n\t\t\t\t\t\t\"action\" : \"tag_ajax\",\r\n\t\t\t\t\t\t\"meta_key\" : \"afTag_click\",\r\n\t\t\t\t\t\t\"post_id\" : 5636,\r\n\t\t\t\t\t\t\"meta_value\" : 380 + 1\r\n\t\t\t\t\t},\r\n\t\t\t\t\tdataType: \"json\",\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t});\r\n\t})(jQuery);\r\n\t<\/script>\r\n\t\r\n<\/div>\r\n\t\t\n<h2>USCPA \u8a66\u9a13\u5236\u5ea6\u5909\u66f4\uff08CPA Evolution\uff1a2024\u5e741\u6708\u301c\uff09\u306e\u6982\u8981\u306b\u3064\u3044\u3066<\/h2>\n<p><img decoding=\"async\" class=\"waku aligncenter wp-image-3372 size-large lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2020\/03\/shutterstock_211382386-1024x768.jpg\" alt=\"\" width=\"1024\" height=\"768\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/768;\" \/><\/p>\n<p>\u305d\u308c\u3067\u306f\u3001<span style=\"color: #ff0000;\"><strong>USCPA\u306e\u8a66\u9a13\u5236\u5ea6\u5909\u66f4\uff08CPA Evolution\uff09<\/strong><\/span>\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u3001\u307e\u305a\u306f\u7c21\u5358\u306b\u3054\u8aac\u660e\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5927\u304d\u306a\u5909\u66f4\u70b9\u3068\u3057\u3066\u306f\u3001<strong>\u53d7\u9a13\u79d1\u76ee<\/strong>\u3068<span style=\"color: #ff0000;\"><strong>\u79d1\u76ee\u5408\u683c\u306e\u6709\u52b9\u671f\u9593\u306e\u5ef6\u9577<\/strong><\/span>\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><strong>USCPA\u306e\u8a66\u9a13\u5236\u5ea6\u5909\u66f4\uff08CPA Evolution\uff09\u306b\u3064\u3044\u3066<\/strong><\/span><\/li>\n<\/ul>\n<div class=\"ep-box\">\n<p>\u30fb<span style=\"color: #ff0000;\"><strong>2024\u5e741\u6708\u304b\u3089<\/strong><\/span>\u8a66\u9a13\u5236\u5ea6\u304c\u5909\u66f4<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uff1c\u53d7\u9a13\u79d1\u76ee\u306b\u3064\u3044\u3066\uff1e<\/strong><\/p>\n<p>\u30fb\u65b0\u5236\u5ea6\u3067\u306e<strong>\u53d7\u9a13\u79d1\u76ee\u306f4\u79d1\u76ee\u306e\u307e\u307e<\/strong><\/p>\n<p style=\"padding-left: 40px;\">&#x2714;\ufe0e<strong><span style=\"color: #ff0000;\">\u5fc5\u98083\u79d1\u76ee<\/span><\/strong>\u306b\u52a0\u3048\u3066\u3001<span style=\"color: #ff0000;\"><strong>3\u79d1\u76ee\u306e\u9078\u629e\u79d1\u76ee\u304b\u30891\u79d1\u76ee\u3092\u9078\u3073\u53d7\u9a13<\/strong><\/span>\u3059\u308b\u65b9\u5f0f\u3078\u5909\u66f4\u898b\u8fbc\u307f<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uff1c\u79d1\u76ee\u5408\u683c\u306e\u6709\u52b9\u671f\u9593\u306b\u3064\u3044\u3066\uff1e<\/strong><\/p>\n<p>\u30fb<strong>\u79d1\u76ee\u5408\u683c\u306e\u6709\u52b9\u671f\u9593<\/strong>\uff08\u73fe\u572818\u304b\u6708\uff09\u304c<span style=\"color: #ff0000;\"><strong>30\u304b\u6708\u3078\u5ef6\u9577<\/strong><\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h3>\u53d7\u9a13\u79d1\u76ee\u306b\u3064\u3044\u3066<\/h3>\n<p>\u4eca\u307e\u3067\u306f4\u79d1\u76ee\u304c\u5fc5\u9808\u3067\u3057\u305f\u304c\u3001\u4eca\u5f8c\u306f<strong>3\u79d1\u76ee\u5fc5\u9808\uff0b1\u79d1\u76ee\u9078\u629e\uff08\u51683\u79d1\u76ee\u4e2d\uff09<\/strong>\u3068\u3044\u3046\u904b\u7528\u306b\u5909\u66f4\u3059\u308b\u4e88\u5b9a\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>\u5fc5\u98083\u79d1\u76ee\uff08\u30b3\u30a2\uff09<\/strong>\u3068\u306f<\/li>\n<\/ul>\n<div class=\"c-heading-seco ep-box\">\n<ol>\n<li>Accounting and data analysis<\/li>\n<li>Auditing and <strong>A<\/strong>ccounting <strong>I<\/strong>nformation <strong>S<\/strong>ystem<\/li>\n<li>Tax<\/li>\n<\/ol>\n<\/div>\n<div class=\"ep-box es-BmarkExcl es-borderSolidS brc-DPred bgc-white es-radius\">\u5fc5\u98083\u79d1\u76ee\u306e\u540d\u79f0\u306f\u3001<strong>\u73fe\u5728\u306e\u79d1\u76ee\u3068\u540c\u3058\u540d\u79f0<\/strong>\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u4e0b\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b<strong>FAR\u3001AUD\u3001REG\u306e3\u79d1\u76ee<\/strong>\u3067\u3059\u3002<br \/>\n\u4e0a\u306e3\u3064\u306e\u540d\u79f0\u306f\u30012021\u5e7411\u6708\u306bNASBA\u3068AICPA\u304c\u516c\u8868\u3057\u305f\u8cc7\u6599\u306b\u8a18\u8f09\u304c\u3042\u3063\u305f\u30b3\u30a2\u30b9\u30ad\u30eb\u3067\u3059\u3002<\/div>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>\u5fc5\u98083\u79d1\u76ee\uff08\u30b3\u30a2\uff09<\/strong><\/li>\n<\/ul>\n<div class=\"c-heading-seco ep-box\">\n<ol>\n<li><strong>FAR<\/strong>\uff08<strong>Fi<\/strong>nancial <strong>A<\/strong>ccounting and <strong>R<\/strong>eporting\uff09\u8ca1\u52d9\u4f1a\u8a08<\/li>\n<li><strong>AUD<\/strong>\uff08<strong>Aud<\/strong>iting and Attestation\uff09\u76e3\u67fb<\/li>\n<li><strong>REG<\/strong>\uff08Taxation and <strong>Reg<\/strong>ulation\uff09\u7a0e\u6cd5<\/li>\n<\/ol>\n<\/div>\n<div class=\"ep-box es-BmarkExcl es-borderSolidS brc-DPred bgc-white es-radius\">\u79d1\u76ee\u540d\u306f\u73fe\u884c\u306e\u8a66\u9a13\u79d1\u76ee\u3068\u540c\u3058\u3067\u3059\u304c\u3001\u8a66\u9a13\u7bc4\u56f2\u304c\u5909\u66f4\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<strong>\u8a73\u7d30\u306a\u8a66\u9a13\u7bc4\u56f2\u306f\u672a\u767a\u8868<\/strong>\u306a\u306e\u3067\u3001\u8981\u6ce8\u76ee\u3067\u3059\u3002<\/div>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>\u9078\u629e3\u79d1\u76ee<\/strong>\u3068\u306f\uff08\u4ee5\u4e0b\u306e3\u79d1\u76ee\u306e\u3046\u3061<strong>1\u79d1\u76ee\u3092\u9078\u629e<\/strong>\uff09<\/li>\n<\/ul>\n<div class=\"c-heading-seco ep-box\">\n<ol>\n<li><strong>BAR\uff1aB<\/strong>usiness <strong>A<\/strong>nalysis and <strong>R<\/strong>eporting\uff08\u4e8b\u696d\u5206\u6790\u3068\u5831\u544a\uff09<\/li>\n<li><strong>TCP\uff1aT<\/strong>ax <strong>C<\/strong>ompliance and <strong>P<\/strong>lanning\uff08\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3068\u8a08\u753b\uff09<\/li>\n<li><strong>ISC\uff1aI<\/strong>nformation <strong>S<\/strong>ystems and <strong>C<\/strong>ontrols\uff08\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u3068\u7d71\u5236\uff09<\/li>\n<\/ol>\n<\/div>\n<p>&nbsp;<\/p>\n<p>NASBA\u3068AICPA\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u8cc7\u6599\u306b\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u95a2\u4fc2\u6027\u3092\u56f3\u3067\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p id=\"VErMGVi\"><img decoding=\"async\" class=\"waku aligncenter wp-image-6254 lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2021\/12\/img_61ac5b376cc0d.png\" alt=\"\" width=\"1024\" height=\"1028\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/1028;\" \/><\/p>\n<p style=\"text-align: right;\"><a href=\"https:\/\/thiswaytocpa.com\/collectedmedia\/files\/cpa-evolution-model-curriculum-update.pdf\" target=\"_blank\" rel=\"noopener\">\u53c2\u8003\uff1aCPA Evolution Model Curriculum update\uff08AICPA\u3001NASBA\uff09<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001\u73fe\u5728\u306e\u5fc5\u9808\u79d1\u76ee\u306f\u7686\u3055\u3093\u3054\u5b58\u77e5\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u4ee5\u4e0b\u306e4\u79d1\u76ee\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3010\u53c2\u8003\u30112023\u5e7412\u6708\u307e\u3067\uff08\u73fe\u5728\u542b\u3080\uff09\u306e\u5fc5\u9808\u79d1\u76ee\u306b\u3064\u3044\u3066<\/p>\n<div class=\"ep-box\">\n<ol>\n<li><strong>FAR<\/strong>\uff1aFinancial Accounting and Reporting\uff08\u8ca1\u52d9\u4f1a\u8a08\uff09<\/li>\n<li><strong>BEC<\/strong>\uff1aBusiness Environment and Concepts\uff08\u4f01\u696d\u7d4c\u55b6\u74b0\u5883\u30fb\u7d4c\u55b6\u6982\u5ff5\uff09<\/li>\n<li><strong>AUD<\/strong>\uff1aAuditing and Attestation\uff08\u76e3\u67fb\u8ad6\uff09<\/li>\n<li><strong>REG<\/strong>\uff1aRegulation\uff08\u5546\u6cd5\u30fb\u7a0e\u6cd5\uff09<\/li>\n<\/ol>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u3064\u307e\u308a\u4e71\u66b4\u306a\u8a00\u3044\u65b9\u3092\u3059\u308b\u3068\u3001<strong>BEC\u306e\u79d1\u76ee\u304c\u306a\u304f\u306a\u3063\u3066FAR\u3068AUD\u3078\u5c11\u3057\u5185\u5bb9\u304c\u5206\u6563\u3055\u308c\u3001\u9078\u629e\u79d1\u76ee\u3068\u3057\u3066\u9078\u3076<\/strong>\u3088\u3046\u306b\u306a\u308b\u3068\u3044\u3046\u611f\u3058\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box es-BmarkExcl es-borderSolidS brc-DPred bgc-white es-radius\">\u65b0\u8a66\u9a13\u5236\u5ea6\u3067\u306e\u51fa\u984c\u5f62\u5f0f\u3084\u914d\u70b9\u6bd4\u7387\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u73fe\u6642\u70b9\u3067\u306f\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001<strong>\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306b\u95a2\u3059\u308b\u51fa\u984c\u304c\u5897\u3048\u308b<\/strong>\u3068\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002<\/div>\n<div><\/div>\n<h3>\u79d1\u76ee\u5408\u683c\u306e\u6709\u52b9\u671f\u9593\u306e\u5ef6\u9577\u306b\u3064\u3044\u3066<\/h3>\n<p>\u79d1\u76ee\u5408\u683c\u306e\u6709\u52b9\u671f\u9593\u304c\u3001\u73fe\u5728\u306e18\u30f6\u6708\u304b\u3089<span style=\"color: #ff0000;\"><strong>30\u30f6\u6708\u3078\u5ef6\u9577<\/strong><\/span>\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>\u79d1\u76ee\u5408\u683c\u306e\u6709\u52b9\u671f\u9593\u306e\u5ef6\u9577<\/strong><\/li>\n<\/ul>\n<div class=\"c-heading-seco ep-box\">\n<p>\u30fb18\u30f6\u6708\u304b\u3089<span style=\"color: #ff0000;\"><strong>30\u30f6\u6708\u3078\u5ef6\u9577<\/strong><\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u5909\u66f4\u306f\u975e\u5e38\u306b\u91cd\u8981\u306a\u5909\u66f4\u3067\u3042\u308a\u3001<strong>\u53d7\u9a13\u8005\u306b\u5927\u304d\u306a\u885d\u6483<\/strong>\u3092\u4e0e\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>NASBA\uff08National Association of State Boards of Accountancy\uff09\u304c\u30012023\u5e744\u670824\u65e5\u306b\u516c\u8868\u3057\u305f\u300c<span style=\"text-decoration: underline;\"><a href=\"https:\/\/nasba.org\/blog\/2023\/04\/24\/nasba-announces-historic-exam-rule-amendment\/\" target=\"_blank\" rel=\"noopener nofollow\">\u6b74\u53f2\u7684\u306a\u8a66\u9a13\u898f\u5247\u306e\u6539\u6b63<\/a><\/span>\u300d\u306b\u95a2\u3059\u308b\u767a\u8868\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>2004\u5e74\u304b\u3089computer-based Exam\u3092\u7d0420\u5e74\u9593\u884c\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u79d1\u76ee\u5408\u683c\u3057\u305f\u3089\u305d\u306e\u5408\u683c\u306e\u6709\u52b9\u671f\u9593\u306f18\u30f6\u6708\u3067\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u53d7\u9a13\u751f\u306f18\u30f6\u6708\u4ee5\u5185\u306b\u4ed6\u306e3\u79d1\u76ee\u3092\u5408\u683c\u3057\u306a\u3051\u308c\u3070\u6700\u521d\u306e\u79d1\u76ee\u304cExpire\u3057\u3066\u3057\u307e\u3046\u3001\u3044\u308f\u3086\u308b\u300c<strong>Expire\u5730\u7344<\/strong>\u300d\u304c\u5f85\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3061\u306a\u307f\u306b\u65e5\u672c\u4eba\u306e\u5834\u5408\u3001<strong>\u5408\u683c\u307e\u3067\u306e\u5e73\u5747\u671f\u9593\u304c22\u30f6\u6708<\/strong>\u3068\u306a\u3063\u3066\u3044\u308b\uff08<span style=\"text-decoration: underline;\"><a href=\"https:\/\/ecoslyme.com\/uscpa\/uscpa-passrate\/\" target=\"_blank\" rel=\"noopener\">\u3010USCPA\u3011\u96e3\u6613\u5ea6\u3082\u632b\u6298\u7387\u3082\u9ad8\u3044!\u65e5\u672c\u4eba\u5408\u683c\u7387\u306f\u305f\u3063\u305f18\uff05!?<\/a><\/span>\uff09\u305f\u3081\u3001\u6700\u521d\u306e\u79d1\u76ee\u30926~8\u30f6\u6708\u3067\u5408\u683c\u3057\u305f\u5834\u5408\u3001\u4ed6\u306e3\u79d1\u76ee\u306f14\u301c16\u30f6\u6708\u3067\u5408\u683c\u3059\u308c\u3070Expire\u306f\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u304b\u3057\u4e0a\u8a18\u306f\u5408\u683c\u8005\u306e\u5e73\u5747\u3067\u3042\u308b\u305f\u3081\u3001USCPA\u306b\u5408\u683c\u3067\u304d\u306a\u304b\u3063\u305f\u4eba\u3001\u7279\u306bExpire\u304c\u539f\u56e0\u30674\u79d1\u76ee\u5408\u683c\u3067\u304d\u306a\u304b\u3063\u305f\u4eba\u306b\u3068\u3063\u3066\u306f\u3001<strong>\u795e\u306e\u3088\u3046\u306a\u6539\u6b63<\/strong>\u306b\u306a\u308b\u3068\u60f3\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3042\u3068\u5c11\u3057\u30674\u79d1\u76ee\u5408\u683c\u3060\u3063\u305f\u306e\u306b\u3001\u5c11\u3057\u6642\u9593\u304c\u8db3\u308a\u305a\u306bExipire\u3092\u7d4c\u9a13\u3057\u3066\u3044\u308b\u65e5\u672c\u4eba\uff0818\u30f6\u6708\u3067\u5408\u683c\u3067\u304d\u306a\u3044\u65e5\u672c\u4eba\uff09\u306f\u7d50\u69cb\u306a\u5c64\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u60f3\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f53\u521d\u306eNASBA\u306e\u8a71\u3067\u306f<strong>24\u30f6\u6708\u3078\u306e\u5ef6\u9577<\/strong>\u3068\u8a00\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u305d\u3053\u304b\u3089\u66f4\u306b6\u30f6\u6708\u9593\u5ef6\u9577\u3055\u308c\u306630\u30f6\u6708\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box es-BmarkExcl es-borderSolidS brc-DPred bgc-white es-radius\">\u672c\u6761\u9805\u306e\u65bd\u884c\u524d\u306b\u5408\u683c\u3057\u305f\u79d1\u76ee\u306e\u6709\u52b9\u671f\u9593\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u65bd\u884c\u6642\u671f\u306f\u672a\u5b9a\u3067\u3059\u3002\u305f\u3060\u3057\u3001CPA Evolution\u3078\u306e\u79fb\u884c\u306b\u4f34\u3044\u3001\u5408\u683c\u6e08\u306e\u79d1\u76ee\u3067\u3042\u3063\u3066\u3082<strong><span style=\"color: #ff0000;\">2024\u5e741\u67081\u65e5\u6642\u70b9\u3067\u6709\u52b9\u306a\u79d1\u76ee\u5408\u683c\u306e\u5408\u683c\u5b9f\u7e3e\u306f\u3001\u4e00\u5f8b2025\u5e746\u670830\u65e5\u307e\u3067\u5ef6\u9577<\/span><\/strong>\u3055\u308c\u307e\u3059\u3002<\/div>\n<p>&nbsp;<\/p>\n<p>\u91cd\u8981\u306a\u5909\u66f4\u306a\u306e\u3067\u3001\u5168\u6587\u306e\u8a33\u3092\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><strong>\u5168\u6587\u8a33<\/strong><\/span><\/li>\n<\/ul>\n<div class=\"ep-box\">\n<p>\u5168\u7c73\u4f1a\u8a08\u76e3\u67fb\u59d4\u54e1\u4f1a\uff08NASBA\uff09\u306f\u3001\u4e00\u822c\u7684\u306a\u4f1a\u8a08\u6cd5\uff08UAA\uff09\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u306b\u95a2\u9023\u3059\u308b\u7d71\u4e00\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\uff08Exam\uff09\u306b\u5f85\u671b\u306e\u6539\u6b63\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>2004\u5e74\u521d\u982d\u306b\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30d9\u30fc\u30b9\u306e\u8a66\u9a13\u304c\u958b\u59cb\u3055\u308c\u3066\u4ee5\u6765\u3001\u53d7\u9a13\u8005\u306f\u8a66\u9a13\u306e\u6700\u521d\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u306b\u5408\u683c\u3057\u305f\u65e5\u304b\u308918\u30f6\u6708\u4ee5\u5185\u306b\u6b8b\u308a\u306e3\u3064\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u3092\u5408\u683c\u3057\u306a\u3051\u308c\u3070\u5358\u4f4d\u304c\u5931\u52b9\u3059\u308b\uff08\u300c\u8abf\u6574\u300d\u30eb\u30fc\u30eb\uff09\u3068\u3044\u3046\u898f\u5247\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u5168\u7c7355\u5dde\u3068\u5dde\u5916\u9818\u571f\u3059\u3079\u3066\u304c\u305d\u306e\u30eb\u30fc\u30eb\u3092\u63a1\u7528\u3057\u3066\u304d\u307e\u3057\u305f\u3002COVID\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u306e\u5f71\u97ff\u3001\u30d1\u30a4\u30d7\u30e9\u30a4\u30f3\u306e\u5019\u88dc\u8005\u306e\u6e1b\u5c11\u3001\u4f01\u696d\u306e\u4ed5\u4e8b\u91cf\u306e\u5897\u52a0\u306b\u3088\u308a\u3001\u8abf\u6574\u671f\u9593\u306e\u5ef6\u9577\u306b\u3088\u308b\u5019\u88dc\u8005\u3068\u4f01\u696d\u306e\u6551\u6e08\u306b\u5bfe\u3059\u308b\u95a2\u5fc3\u304c\u9ad8\u307e\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>2023\u5e744\u670821\u65e5\u3001NASBA\u7406\u4e8b\u4f1a\u306f\u3001UAA\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb5-7\u3078\u306e\u4fee\u6b63\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3092\u53ef\u6c7a\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u6539\u6b63\u3067\u306f\u3001\u6761\u4ef6\u4ed8\u304d\u5358\u4f4d\u306e\u671f\u9593\u304c<span style=\"color: #ff0000;\"><strong>18\u30f6\u6708\u304b\u308930\u30f6\u6708\u306b\u5ef6\u9577<\/strong><\/span>\u3055\u308c\u3001<span style=\"color: #ff0000;\"><strong>\u8a66\u9a13\u30bb\u30af\u30b7\u30e7\u30f3\u306e\u5408\u683c\u5358\u4f4d\u306e\u8a08\u7b97\u306f\u30b9\u30b3\u30a2\u304c\u516c\u8868\u3055\u308c\u305f\u65e5\u306b\u57fa\u3065\u304d<\/strong><\/span>\u3001\u4f1a\u8a08\u76e3\u67fb\u59d4\u54e1\u4f1a\u304c\u6761\u4ef6\u4ed8\u304d\u5358\u4f4d\u3092\u5ef6\u9577\u3067\u304d\u308b\u5834\u5408\u306e\u660e\u78ba\u306a\u57fa\u6e96\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>UAA\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u306f\u5dde\u76e3\u67fb\u59d4\u54e1\u4f1a\u306e\u898f\u5247\u306b\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u305b\u3093\u3002\u5168\u7c7355\u5dde\u306e\u4f1a\u8a08\u76e3\u67fb\u59d4\u54e1\u4f1a\u306e\u4f1a\u54e1\u56e3\u4f53\u3067\u3042\u308bNASBA\u306f\u3001\u4e00\u8cab\u3057\u305f\u63a1\u7528\u3092\u5968\u52b1\u3059\u308b\u305f\u3081\u306b\u3001UAA\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u59d4\u54e1\u4f1a\u3092\u901a\u3058\u3066\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb\u3092\u5dde\u76e3\u67fb\u59d4\u54e1\u4f1a\u306b\u63a1\u7528\u3059\u308b\u305f\u3081\u306e\u63a8\u5968\u4e8b\u9805\u3068\u3057\u3066\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5404\u5dde\u306e\u76e3\u67fb\u59d4\u54e1\u4f1a\u306f\u30e2\u30c7\u30eb\u30eb\u30fc\u30eb5-7\u306e\u4fee\u6b63\u3092\u691c\u8a0e\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5dde\u30ec\u30d9\u30eb\u3067\u898f\u5247\u3092\u5909\u66f4\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u73fe\u5728\u306e\u8a66\u9a13\u53d7\u9a13\u8005\u306f\u3001\u7533\u8acb\u3057\u305f\u76e3\u67fb\u59d4\u54e1\u4f1a\u304c\u898f\u5247\u3092\u5909\u66f4\u3059\u308b\u5834\u5408\u306b\u306e\u307f\u3001\u65e2\u5b58\u306e\u898f\u5247\u306e\u4e0b\u3067\u8a66\u9a13\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u6539\u6b63\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068\u3057\u3066\u306e\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u305f\u3044\u4eba\u3005\u306b\u5bfe\u3057\u3066\u8a66\u9a13\u3067\u5408\u683c\u3057\u305f\u30bb\u30af\u30b7\u30e7\u30f3\u306b\u5bfe\u3059\u308b\u5358\u4f4d\u8981\u4ef6\u3092\u30ab\u30d0\u30fc\u3057\u3066\u3044\u307e\u3059\u3002\u6539\u6b63\u30eb\u30fc\u30eb\u3067\u306f\u3001\u5019\u88dc\u8005\u304c\u8a66\u9a13\u306e1\u3064\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u306b\u5408\u683c\u3057\u305f\u5f8c\u3001\u6b8b\u308a\u306e3\u3064\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u3092\u5408\u683c\u3059\u308b\u305f\u3081\u306b\u63d0\u4f9b\u3055\u308c\u308b\u6761\u4ef6\u4ed8\u304d\u5358\u4f4d\u306e\u671f\u9593\u304c30\u30f6\u6708\u306b\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002\u521d\u671f\u306e\u63d0\u6848\u3067\u306f\u3001\u5358\u4f4d\u671f\u9593\u30926\u30f6\u6708\u5ef6\u9577\u3057\u306624\u30f6\u6708\u306b\u3059\u308b\u3053\u3068\u304c\u63d0\u6848\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u3088\u308a\u691c\u8a0e\u3068\u610f\u898b\u3092\u5f97\u305f\u7d50\u679c\u3001NASBA\u7406\u4e8b\u4f1a\u306f30\u30f6\u6708\u306b12\u30f6\u6708\u306e\u5ef6\u9577\u3092\u627f\u8a8d\u3059\u308b\u3053\u3068\u3092\u6c7a\u5b9a\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>NASBA\u306e\u4f1a\u9577\u517cCEO\u3067\u3042\u308bKen L. Bishop\u6c0f\u306f\u3001\u300c\u8a66\u9a13\u30bb\u30af\u30b7\u30e7\u30f3\u306e\u5408\u683c\u8005\u306b\u5bfe\u3057\u30661\u5e74\u9593\u306e\u6761\u4ef6\u4ed8\u304d\u5358\u4f4d\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u3088\u3046\u3068\u3059\u308b\u5019\u88dc\u8005\u306b\u3088\u308a\u67d4\u8edf\u6027\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u8ffd\u52a0\u306e\u6642\u9593\u306f\u3001\u73fe\u5728\u306e\u8907\u96d1\u306a\u30ad\u30e3\u30ea\u30a2\u74b0\u5883\u306e\u8981\u6c42\u3092\u5019\u88dc\u8005\u3068\u4f01\u696d\u304c\u8abf\u6574\u3059\u308b\u969b\u306b\u3082\u5927\u304d\u306a\u4f59\u5730\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u300d\u3068\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u6700\u8fd1\u306e\u8a66\u9a13\u306e\u6539\u5b9a\u306b\u3088\u308a\u3001\u8a66\u9a13\u306e\u5185\u5bb9\u3084\u69cb\u9020\u306b\u91cd\u8981\u306a\u66f4\u65b0\u304c\u884c\u308f\u308c\u308b\u969b\u306b\u306f\u30b9\u30b3\u30a2\u306e\u9045\u5ef6\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u627f\u8a8d\u3055\u308c\u305f\u30eb\u30fc\u30eb\u306f\u3001\u8a66\u9a13\u306e\u5358\u4f4d\u4ed8\u4e0e\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3064\u3044\u3066\u5dde\u306e\u4e00\u81f4\u3092\u56f3\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u3088\u3046\u306a\u9045\u5ef6\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u5019\u88dc\u8005\u306b\u6551\u6e08\u3092\u63d0\u4f9b\u3059\u308b\u5229\u70b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6700\u7d42\u7684\u306b\u3001NASBA\u7406\u4e8b\u4f1a\u306f\u3001\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u306b\u3088\u308b\u7d4c\u6e08\u7684\u306a\u6df7\u4e71\u304b\u3089\u5236\u7d04\u6761\u4ef6\u306b\u3088\u308a\u5358\u4f4d\u3092\u5931\u3063\u305fCPA\u8a66\u9a13\u306e\u5019\u88dc\u8005\u304c\u8a66\u9a13\u3092\u5b8c\u4e86\u3057\u514d\u8a31\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306e\u5dde\u76e3\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u691c\u8a0e\u306e\u305f\u3081\u306e\u63a8\u5968\u30dd\u30ea\u30b7\u30fc\u306e\u958b\u767a\u3092\u7d99\u7d9a\u7684\u306b\u652f\u6301\u3059\u308b\u3053\u3068\u3092\u8868\u660e\u3057\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u5019\u88dc\u8005\u304c150\u5358\u4f4d\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306e\u8ffd\u52a0\u306e\u30d1\u30b9\u30a6\u30a7\u30a4\u3092\u958b\u767a\u3059\u308b\u3053\u3068\u3082\u691c\u8a0e\u3057\u3001\u5b66\u8853\u7684\u306b\u9069\u683c\u306a\u7d4c\u9a13\u3092\u901a\u3058\u3066\u6700\u592730\u5358\u4f4d\u306e\u5927\u5b66\u5358\u4f4d\u3092\u8a8d\u3081\u308b\u3053\u3068\u304c\u8b70\u8ad6\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u5f15\u7528\uff1a<a href=\"https:\/\/nasba.org\/blog\/2023\/04\/24\/nasba-announces-historic-exam-rule-amendment\/\" target=\"_blank\" rel=\"noopener nofollow\">NASBA Announces Historic Rule Amendment Following Record Exposure Draft Response<\/a>\uff09<\/p>\n<p>&nbsp;<\/p>\n<h2>USCPA \u8a66\u9a13\u5236\u5ea6\u5909\u66f4\u306e\u80cc\u666f\u306b\u3064\u3044\u3066<\/h2>\n<p><img decoding=\"async\" class=\"waku aligncenter wp-image-6256 lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2021\/12\/img_61ac61ea085f0.png\" alt=\"\" width=\"1024\" height=\"546\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/546;\" \/><\/p>\n<p>\u7686\u3055\u3093\u3082\u3054\u5b58\u77e5\u306e\u901a\u308a\u3001\u4e16\u306e\u4e2d\u3067\u306f\u7d4c\u6e08\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u304c\u884c\u308f\u308c\u3001\u60c5\u5831\u306e\u9ad8\u5ea6\u5316\u3084\u6280\u8853\u9769\u65b0\u304c\u307e\u3059\u307e\u3059\u9032\u5c55\u3057\u3066\u3044\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f93\u6765\u3088\u308aCPA\u304c\u884c\u3063\u3066\u3044\u305f\u696d\u52d9\u306f\u81ea\u52d5\u5316\u3055\u308c\u305f\u308a\u3001\u5916\u90e8\u306b\u59d4\u8a17\uff08BPO\uff09\u3055\u308c\u305f\u308a\u3001\u4f1a\u8a08\u30c4\u30fc\u30eb\uff08\u5c02\u7528\u4f1a\u8a08\u30bd\u30d5\u30c8\uff09\u3067\u4ee3\u7528\u3055\u308c\u308b\u3053\u3068\u3082\u591a\u304f\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u305f\u3081\u30d9\u30c6\u30e9\u30f3\u306eCPA\u3060\u3051\u3067\u306a\u304fCPA\u306b\u306a\u308a\u305f\u3066\u306e\u65b0\u4eba\u3082\u3001\u6df1\u3044\u30af\u30ea\u30c6\u30a3\u30ab\u30eb\u30b7\u30f3\u30ad\u30f3\u30b0\u3084\u554f\u984c\u89e3\u6c7a\u80fd\u529b\u3001\u9ad8\u5ea6\u306a\u5c02\u9580\u7684\u5224\u65ad\u304c\u3088\u308a\u6c42\u3081\u3089\u308c\u3066\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u3088\u3046\u306a\u9032\u5c55\u306e\u4e2d\u3067USCPA\u306b\u306f\u65b0\u305f\u306a\u6d3b\u8e8d\u306e\u6a5f\u4f1a\u304c\u751f\u307f\u51fa\u3055\u308c\u3066\u3044\u308b\u4e00\u65b9\u3001<strong>\u8077\u52d9\u9042\u884c\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u77e5\u8b58\u3084\u30b9\u30ad\u30eb\u3082\u65e5\u3005\u5909\u5316<\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>AICPA\/NASBA\u306f\u3001\u4f01\u696d\u3092\u53d6\u308a\u5dfb\u304f\u74b0\u5883\u306e\u5909\u5316\u3084\u30cb\u30fc\u30ba\u306b\u5fdc\u3048\u308b\u305f\u3081\u3001\u304a\u304a\u3088\u305d<span style=\"color: #ff0000;\"><strong>7\u5e74\u3054\u3068\u306b\u8a66\u9a13\u5236\u5ea6\u3084\u51fa\u984c\u7bc4\u56f2\u3092\u898b\u76f4\u3057<\/strong><\/span>\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box es-BmarkHatena es-borderSolidS bgc-white brc-DPblue es-radius\"><strong>AICPA<\/strong>\uff08<strong>A<\/strong>merican <strong>I<\/strong>nstitute of <strong>C<\/strong>ertified <strong>P<\/strong>ublic <strong>A<\/strong>ccountants\uff09\uff1a<strong>\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/strong>\u3002<br \/>\n\u4e16\u754c 144\u304b\u56fd\u306b\u7d0441\u4e072,000\u540d\u4ee5\u4e0a\u306e\u4f1a\u54e1\u3092\u64c1\u3059\u308b\u4e16\u754c\u6700\u5927\u306e\u4f1a\u8a08\u58eb\u5354\u4f1a\u3067\u3042\u308a\u30011887\u5e74\u3088\u308a\u516c\u5171\u306e\u5229\u76ca\u306b\u8ca2\u732e\u3057\u3066\u3044\u307e\u3059\u3002<\/div>\n<div class=\"ep-box es-BmarkHatena es-borderSolidS bgc-white brc-DPblue es-radius\"><strong>NASBA<\/strong>\uff08<strong>N<\/strong>ational <strong>A<\/strong>ssociation of <strong>S<\/strong>tate <strong>B<\/strong>oards of <strong>A<\/strong>ccountancy\uff09\uff1a<strong>\u5168\u7c73\u5dde\u653f\u5e9c\u4f1a\u8a08\u59d4\u54e1\u4f1a<\/strong>\u3002<br \/>\n1908\u5e74\u306e\u8a2d\u7acb\u4ee5\u6765100\u5e74\u4ee5\u4e0a\u306b\u308f\u305f\u308a\u3001\u5168\u7c7355\u5dde\u653f\u5e9c\u306e\u4f1a\u8a08\u59d4\u54e1\u4f1a\u306e\u5f37\u5316\u306b\u7279\u5316\u3057\u305f\u5354\u4f1a\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u898f\u5236\u5f53\u5c40\u3068\u3057\u3066\u3001\u307e\u305f\u7c73\u56fd\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u63a8\u9032\u5f79\u3068\u3057\u3066\u3001NASBA\u306f\u4f1a\u8a08\u898f\u5236\u6a5f\u95a2\u3084\u516c\u8a8d\u4f1a\u8a08\u58eb\u5411\u3051\u306e\u30d5\u30a9\u30fc\u30e9\u30e0\u3092\u8a2d\u7f6e\u3057\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u5b58\u7d9a\u306b\u95a2\u308f\u308b\u554f\u984c\u306b\u5bfe\u51e6\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u305d\u306e\u4f7f\u547d\u3092\u679c\u305f\u3057\u3066\u3044\u307e\u3059\u3002<\/div>\n<p>&nbsp;<\/p>\n<p>USCPA\u8a66\u9a13\u306f\u3001\u73fe\u5728\u3068\u3053\u308c\u304b\u3089\u306eUSCPA\u306b\u5fc5\u8981\u306a\u77e5\u8b58\u3084\u30b9\u30ad\u30eb\u3092\u9069\u5207\u306b\u6e2c\u308a\u3001\u516c\u76ca\u3092\u5b88\u308b\u9b45\u529b\u7684\u306a\u8cc7\u683c\u3067\u3042\u308a\u7d9a\u3051\u308b\u3088\u3046\u7d76\u3048\u305a\u9032\u5316\u3057\u7d9a\u3051\u308b\u305f\u3081\u3001\u8a66\u9a13\u306e\u5236\u5ea6\u5909\u66f4\u306a\u3069\u304c\u884c\u308f\u308c\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>USCPA \u65b0\u8a66\u9a13\u5236\u5ea6\uff082024\u5e741\u6708\uff09\u306e\u5404\u79d1\u76ee\u306e\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066<\/h2>\n<p><img decoding=\"async\" class=\"waku aligncenter wp-image-3362 size-large lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2020\/03\/b453d8ecd0b1c33bc176b85d2c686bf4-1024x770.jpg\" alt=\"\" width=\"1024\" height=\"770\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/770;\" \/><\/p>\n<p>NASBA\u3068AICPA\u304c\u3001\u65b0\u8a66\u9a13\u5236\u5ea6\u3067\u306e\u5404\u79d1\u76ee\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u8a18\u4e8b\u3067\u3082<strong>\u5404\u79d1\u76ee\u306e\u5177\u4f53\u7684\u306a\u9805\u76ee\u5185\u5bb9<\/strong>\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>AICPA\u3068NASBA\u304c\u4f5c\u6210\u3057\u305f\u300c<span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/thiswaytocpa.com\/collectedmedia\/files\/cpa-evolution-model-curriculum-update.pdf\" target=\"_blank\" rel=\"noopener\">CPA Evolution Model Curriculum update<\/a><\/strong><\/span>\u300d\u3092\u3082\u3068\u306b\u3054\u7d39\u4ecb\u3057\u3066\u3044\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ed6\u306e\u8cc7\u6599\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4e00\u7dd2\u306b\u30ea\u30f3\u30af\u3092\u8cbc\u3063\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2021\/12\/CPA-Evolution-MC-Launch-slides.pdf\">CPA Evolution MC Launch slides<\/a><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u95a2\u9023\u3059\u308bWeb\u30da\u30fc\u30b8\u3082\u5099\u5fd8\u306e\u305f\u3081\u8f09\u305b\u307e\u3059\u3002<\/p>\n<p><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/www.journalofaccountancy.com\/news\/2021\/nov\/aicpa-nasba-revised-cpa-evolution-model-curriculum.html\" target=\"_blank\" rel=\"nofollow noopener\">AICPA, NASBA publish revised CPA Evolution Model Curriculum<\/a><\/strong><\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/evolutionofcpa.org\/\" target=\"_blank\" rel=\"nofollow noopener\">CPA Evolution<\/a><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p id=\"MqBUreu\"><img decoding=\"async\" class=\"waku aligncenter wp-image-6257 lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2021\/12\/img_61ac6cc995814.png\" alt=\"\" width=\"1024\" height=\"498\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/498;\" \/><\/p>\n<p id=\"kLnfGIa\"><img decoding=\"async\" class=\"waku aligncenter wp-image-6266 lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2021\/12\/img_61ac7137e4314.png\" alt=\"\" width=\"1024\" height=\"571\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/571;\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u5404\u79d1\u76ee\u306e\u30e2\u30b8\u30e5\u30fc\u30eb\uff08<strong>\u51fa\u984c\u7bc4\u56f2<\/strong>\u3068\u601d\u3063\u3066\u3082\u3089\u3048\u308c\u3070\u826f\u3044\u3068\u601d\u3044\u307e\u3059\uff09\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u4e0b\u306e\u9806\u756a\u3067\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"ep-box\">\n<p>\uff1c<span style=\"text-decoration: underline;\"><strong>\u5fc5\u9808\u79d1\u76ee\uff08\u30b3\u30a2\uff09<\/strong><\/span>\uff1e\uff08<strong>FAR\u3001AUD\u3001REG<\/strong>\uff09<\/p>\n<p id=\"tigIHIp\">\u30fbAccounting and Data Analytics<\/p>\n<p>\u30fbAudit and Accounting Information Systems<\/p>\n<p>\u30fbTax<\/p>\n<p>\uff1c<span style=\"text-decoration: underline;\"><strong>\u9078\u629e\u79d1\u76ee<\/strong><\/span>\uff1e<\/p>\n<p>\u30fb<strong>B<\/strong>usiness <strong>A<\/strong>nalysis and <strong>R<\/strong>eporting<\/p>\n<p>\u30fb<strong>I<\/strong>nformation <strong>S<\/strong>ystems and <strong>C<\/strong>ontrols<\/p>\n<p>\u30fb<strong>T<\/strong>ax <strong>C<\/strong>ompliance and <strong>P<\/strong>lanning<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h3 id=\"tigIHIp\">Accounting and Data Analytics\uff08Core\uff09<\/h3>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3c792; width: 735px; text-align: center;\" width=\"735\"><strong>\u30e2\u30b8\u30e5\u30fc\u30eb<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Module 1: Financial Statements<\/td>\n<\/tr>\n<tr>\n<td>Module 2: Select Financial Statement Accounts<\/td>\n<\/tr>\n<tr>\n<td>Module 3: Select Financial Statement Transactions and Events<\/td>\n<\/tr>\n<tr>\n<td>Module 4: Financial Statement Analysis and Metrics<\/td>\n<\/tr>\n<tr>\n<td>Module 5: Financial Statements and Select Transactions for Not-For-Profit (NFP) Entities<\/td>\n<\/tr>\n<tr>\n<td>Module 6: Financial Statements and Select Transactions for State and Local Governments<\/td>\n<\/tr>\n<tr>\n<td>Module 7: Critical Thinking<\/td>\n<\/tr>\n<tr>\n<td>Module 8: Financial Data Analytics<\/td>\n<\/tr>\n<tr>\n<td>Module 9: Digital Acumen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3>Audit and Accounting Information Systems\uff08Core\uff09<\/h3>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3c792; width: 735px; text-align: center;\" width=\"735\"><strong>\u30e2\u30b8\u30e5\u30fc\u30eb<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Module 1: Audit Environment<\/td>\n<\/tr>\n<tr>\n<td>Module 2: Engagement Planning and Considerations<\/td>\n<\/tr>\n<tr>\n<td>Module 3: Understanding an Entity and its Environment<\/td>\n<\/tr>\n<tr>\n<td>Module 4: Information Technology<\/td>\n<\/tr>\n<tr>\n<td>Module 5: Risk Assessment of Fraud and Noncompliance<\/td>\n<\/tr>\n<tr>\n<td>Module 6: Assessing Risk of Material Misstatement<\/td>\n<\/tr>\n<tr>\n<td>Module 7: Materiality<\/td>\n<\/tr>\n<tr>\n<td>Module 8: Audit Evidence<\/td>\n<\/tr>\n<tr>\n<td>Module 9: Audit Procedures<\/td>\n<\/tr>\n<tr>\n<td>Module 10: Special Considerations<\/td>\n<\/tr>\n<tr>\n<td>Module 11: Audit Conclusion<\/td>\n<\/tr>\n<tr>\n<td>Module 12: Audit Reports<\/td>\n<\/tr>\n<tr>\n<td>Module 13: Other Engagements<\/td>\n<\/tr>\n<tr>\n<td>Module 14: Subsequent Events and Subsequently Discovered Facts<\/td>\n<\/tr>\n<tr>\n<td>Module 15: Digital Acumen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3>Tax\uff08Core\uff09<\/h3>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3c792; width: 735px; text-align: center;\" width=\"735\"><strong>\u30e2\u30b8\u30e5\u30fc\u30eb<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Module 1: Responsibilities in Tax Practice<\/td>\n<\/tr>\n<tr>\n<td>Module 2: Methods of Taxation<\/td>\n<\/tr>\n<tr>\n<td>Module 3: Federal Tax Procedures<\/td>\n<\/tr>\n<tr>\n<td>Module 4: Legal Duties and Responsibilities<\/td>\n<\/tr>\n<tr>\n<td>Module 5: Acquisition and Disposition of Assets<\/td>\n<\/tr>\n<tr>\n<td>Module 6: Federal Taxation of Individuals<\/td>\n<\/tr>\n<tr>\n<td>Module 7: C Corporations<\/td>\n<\/tr>\n<tr>\n<td>Module 8: S Corporations<\/td>\n<\/tr>\n<tr>\n<td>Module 9: Partnerships<\/td>\n<\/tr>\n<tr>\n<td>Module 10: Limited Liability Companies<\/td>\n<\/tr>\n<tr>\n<td>Module 11: Tax-Exempt Organizations<\/td>\n<\/tr>\n<tr>\n<td>Module 12: Technology and Digital Acumen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3>BAR\uff1aBusiness Analysis and Reporting\uff08Discipline\uff09<span style=\"font-size: 10pt;\"><strong> \u203b\u9078\u629e\u79d1\u76ee<\/strong><\/span><\/h3>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3c792; width: 735px; text-align: center;\" width=\"735\"><strong>\u30e2\u30b8\u30e5\u30fc\u30eb<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Module 1: Accounting Research<\/td>\n<\/tr>\n<tr>\n<td>Module 2: For-Profit Entity Financial Statements<\/td>\n<\/tr>\n<tr>\n<td>Module 3: Select Financial Statement Accounts<\/td>\n<\/tr>\n<tr>\n<td>Module 4: Select Transactions<\/td>\n<\/tr>\n<tr>\n<td>Module 5: Cost accounting<\/td>\n<\/tr>\n<tr>\n<td>Module 6: State and Local Governments<\/td>\n<\/tr>\n<tr>\n<td>Module 7: Employee Benefit Plan Accounting<\/td>\n<\/tr>\n<tr>\n<td>Module 8: Planning Techniques<\/td>\n<\/tr>\n<tr>\n<td>Module 9: Financial Statement Analysis<\/td>\n<\/tr>\n<tr>\n<td>Module 10: Advanced Data Analytics<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3>ISC\uff1aInformation Systems and Controls\uff08Discipline\uff09 <strong style=\"font-size: 10pt;\">\u203b\u9078\u629e\u79d1\u76ee<\/strong><\/h3>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3c792; width: 735px; text-align: center;\" width=\"735\"><strong>\u30e2\u30b8\u30e5\u30fc\u30eb<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Module 1: IT Governance and Risk Assessment<\/td>\n<\/tr>\n<tr>\n<td>Module 2: Performing Procedures, Tests of Internal Controls<\/td>\n<\/tr>\n<tr>\n<td>Module 3: SOC Engagements<\/td>\n<\/tr>\n<tr>\n<td>Module 4: Use and Management of Data<\/td>\n<\/tr>\n<tr>\n<td>Module 5: Information Security and Protection of Information Assets<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3>TCP\uff1aTax Compliance and Planning\uff08Discipline\uff09 <strong style=\"font-size: 10pt;\">\u203b\u9078\u629e\u79d1\u76ee<\/strong><\/h3>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #e3c792; width: 735px; text-align: center;\" width=\"735\"><strong>\u30e2\u30b8\u30e5\u30fc\u30eb<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Module 1: Individual Tax Fundamentals and Tax Planning<\/td>\n<\/tr>\n<tr>\n<td>Module 2: Acquisition, Use and Disposition of Assets<\/td>\n<\/tr>\n<tr>\n<td>Module 3: Tax Accounting Methods<\/td>\n<\/tr>\n<tr>\n<td>Module 4: Federal Taxation of Entities<\/td>\n<\/tr>\n<tr>\n<td>Module 5: C Corporations<\/td>\n<\/tr>\n<tr>\n<td>Module 6: S Corporations<\/td>\n<\/tr>\n<tr>\n<td>Module 7: Partnerships<\/td>\n<\/tr>\n<tr>\n<td>Module 8: Tax Planning for Entities<\/td>\n<\/tr>\n<tr>\n<td>Module 9: Trusts<\/td>\n<\/tr>\n<tr>\n<td>Module 10: Tax-Exempt Organizations<\/td>\n<\/tr>\n<tr>\n<td>Module 11: Multijurisdictional Tax Basics<\/td>\n<\/tr>\n<tr>\n<td>Module 12: Technology<\/td>\n<\/tr>\n<tr>\n<td>Module 13: Tax Research<\/td>\n<\/tr>\n<tr>\n<td>Module 14: Personal Financial Advisory Services<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2>USCPA \u8a66\u9a13\u5236\u5ea6\u5909\u66f4\u5f8c\u306e\u5909\u5316\u3084\u5f71\u97ff\u306b\u3064\u3044\u3066<\/h2>\n<p><img decoding=\"async\" class=\"waku aligncenter wp-image-3370 size-large lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2020\/03\/shutterstock_132686537-1024x768.jpg\" alt=\"\" width=\"1024\" height=\"768\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/768;\" \/><\/p>\n<p style=\"text-align: left;\">\u3067\u306f\u3001USCPA\u306e\u5236\u5ea6\u5909\u66f4\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u5909\u5316\u3084\u5f71\u97ff\u304c\u73fe\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u61f8\u5ff5\u3055\u308c\u308b\u8a66\u9a13\u5236\u5ea6\u5909\u66f4\u3068\u306a\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><strong>\u8a66\u9a13\u5236\u5ea6\u5909\u66f4\u3067\u61f8\u5ff5\u3055\u308c\u308b\u9805\u76ee<\/strong><\/span><\/li>\n<\/ul>\n<div class=\"ep-box\">\n<p>\u30fb\u8a66\u9a13\u6642\u9593<\/p>\n<p>\u30fb\u96e3\u6613\u5ea6<\/p>\n<p>\u30fb\u5408\u683c\u7387<\/p>\n<p>\u30fb<strong><span style=\"color: #ff0000;\">\u8a18\u8ff0\u554f\u984c<\/span><\/strong><\/p>\n<p>\u30fb<span style=\"color: #ff0000;\"><strong>\u73fe\u5728\u5408\u683c\u3057\u3066\u3044\u308b\u79d1\u76ee\u306e\u6271\u3044<\/strong><\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p><strong>\u8a66\u9a13\u6642\u9593<\/strong>\u306f\u3001<strong>\u5404\u79d1\u76ee4\u6642\u9593\u3068\u3044\u3046\u3053\u3068\u306b\u5909\u66f4\u306a\u3057<\/strong>\u3068\u60f3\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u96e3\u6613\u5ea6<\/strong>\u306b\u95a2\u3057\u3066\u306f\u5408\u683c\u7387\u3068\u4e00\u7dd2\u306b\u8003\u3048\u308b\u3079\u304d\u3060\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u304a\u305d\u3089\u304f<strong>\u65e5\u672c\u4eba\u306b\u3068\u3063\u3066\u306f\u96e3\u6613\u5ea6\u306f\u4e0a\u304c\u308b<\/strong>\u3068\u79c1\u306f\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u82f1\u8a9e\u570f\u306e\u65b9\u304c\u60c5\u5831\u5171\u6709\u304c\u65e9\u304f\u3001\u65e5\u672c\u306b\u60c5\u5831\u304c\u5165\u3063\u3066\u304f\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u9045\u308c\u3066\u3057\u307e\u3048\u3070\u305d\u306e\u5206\u65e5\u672c\u4eba\u306f\u4e0d\u5229\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30a2\u30e1\u30ea\u30ab\u3084\u82f1\u8a9e\u570f\u306e\u65b9\u304c\u8a66\u9a13\u5bfe\u7b56\u3082\u65e9\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u5408\u683c\u7387<\/strong>\u306f\u5404\u79d1\u76ee50\uff05\u524d\u5f8c\u3068\u3044\u3046\u3082\u306e\u306f\u5927\u304d\u304f\u5909\u66f4\u3055\u308c\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u305d\u3046\u306a\u308b\u3068<span style=\"color: #ff0000;\">\u76f8\u5bfe\u7684\u306b\u65e5\u672c\u4eba\u304c\u4e0d\u5229<\/span>\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u8a18\u8ff0\u554f\u984c<\/strong>\u306b\u95a2\u3057\u3066\u306f\u5927\u304d\u304f\u6761\u4ef6\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u3055\u304b\u306e<strong><span style=\"color: #ff0000;\">\u5ec3\u6b62<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>BEC\u3067\u306fWriting\u304c\u65e5\u672c\u4eba\u306b\u3068\u3063\u3066\u9b3c\u9580\u3067\u3057\u305f\u304c\u3001\u3053\u308c\u306f\u65e5\u672c\u4eba\u306b\u3068\u3063\u3066\u975e\u5e38\u306b\u597d\u6761\u4ef6\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><b>\u65b0USCPA\u8a66\u9a13\uff082024\u5e741\u6708\uff09\u3067\u306e\u5909\u66f4\u4e88\u5b9a\u5185\u5bb9<\/b><\/span><\/li>\n<\/ul>\n<div class=\"ep-box\">\n<p><strong>1. Assessing research and related critical thinking skills differently<\/strong><br \/>\n\u30fb\u5f93\u6765\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\uff08Authoritative Literature Library\uff09\u3092\u691c\u7d22\u3059\u308b\u30b9\u30bf\u30a4\u30eb\u306eResearch\u554f\u984c\u3092\u5ec3\u6b62<br \/>\n\u30fb\u4f1a\u8a08\u57fa\u6e96\/\u76e3\u67fb\u57fa\u6e96\/\u7a0e\u6cd5\u7b49\u3092\u8907\u6570\u306eExhibits\u3068\u3057\u3066\u63b2\u8f09<br \/>\n\u30fbTBS\u554f\u984c\uff08\u9078\u629e\u5f62\u5f0f\u3067\u57fa\u6e96\u756a\u53f7\u3084\u6761\u6587\u3092\u9078\u3076\uff09\u306b\u79fb\u884c<\/p>\n<p><strong>2. Replacing the Excel spreadsheet with a JavaScript based spreadsheet &#8211; SpreadJS<\/strong><br \/>\n\u30fb\u30a8\u30af\u30bb\u30eb\u306e\u4f7f\u7528\u3092\u5ec3\u6b62<br \/>\n\u30fbJava\u30d9\u30fc\u30b9\u306e\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\uff08SpreadJS: JavaScript based Spreadsheet\uff09\u306b\u79fb\u884c<br \/>\n\u203b2023\u5e747\u6708~10\u6708\u516c\u958b\u4e88\u5b9a\u306e\u30b5\u30f3\u30d7\u30eb\u30c6\u30b9\u30c8\u3067SpreadJS\u304c\u5229\u7528\u53ef\u80fd<\/p>\n<p><span style=\"color: #ff0000;\"><strong>3. Removing the Written Communication Task (essay question)<\/strong><\/span><br \/>\n<span style=\"color: #ff0000;\">\u30fbWritten Communication \uff08\u8a18\u8ff0\u5f62\u5f0f\uff09\u3067\u306e\u51fa\u984c\u3092\u5ec3\u6b62<\/span><\/p>\n<p><strong>4. Eliminating Multistage adaptive testing in the multiple-choice question testlets<\/strong><br \/>\n\u30fbMC\u554f\u984c\u306b\u304a\u3044\u3066\u3001Multistage Adaptive Testing\u65b9\u5f0f\uff08MC\u554f\u984c\u306e\u6700\u521d\u306e\u30c6\u30b9\u30c8\u30ec\u30c3\u30c8\u306e\u6b63\u7b54\u7387\u306b\u3088\u3063\u30662\u3064\u76ee\u306e\u30c6\u30b9\u30c8\u30ec\u30c3\u30c8\u306e\u96e3\u6613\u5ea6\u3092\u8abf\u6574\u3059\u308b\u65b9\u5f0f\uff09\u3092\u5ec3\u6b62<\/p>\n<\/div>\n<p id=\"UoKgPJp\" style=\"text-align: right;\">\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/www.aicpa.org\/resources\/download\/infrastructure-changes-to-the-cpa-exam-in-2024\" target=\"_blank\" rel=\"nofollow noopener\">Infrastructure changes to the CPA Exam in 2024<\/a>\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u3060\u73fe\u6642\u70b9\u3067\u306f\u306a\u3093\u3068\u3082\u8a00\u3048\u307e\u305b\u3093\u304c\u3001\u76f8\u5bfe\u7684\u306b\u8a08\u7b97\u554f\u984c\u304c\u5897\u3048\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u306e\u3067\u3001\u305d\u306e\u5834\u5408\u306f<strong>\u65e5\u672c\u4eba\u306b\u3068\u3063\u3066\u306f\u6709\u5229<\/strong>\u306b\u306a\u308b\u3088\u3046\u306b\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u65e5\u672c\u306e\u4e88\u5099\u6821\u306eUSCPA\u8a66\u9a13\u5bfe\u7b56\u304c\u5145\u5b9f\u3057\u3066\u304f\u308c\u3070\u3001\u5f93\u6765\u901a\u308a\u306e\u76f8\u5bfe\u7684\u306a\u96e3\u6613\u5ea6\u306e\u9ad8\u3055\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u65b0\u8a66\u9a13\u958b\u59cb\u5f53\u521d\u306b\u95a2\u3057\u3066\u306f\u82e5\u5e72\u306e\u4e0d\u5b89\u304c\u6b8b\u308b\u304b\u306a\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u73fe\u5728\u5408\u683c\u3057\u3066\u3044\u308b\u79d1\u76ee<\/strong>\u306b\u95a2\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8868\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\"><strong>\u79d1\u76ee\u5408\u683c\u5b9f\u7e3e\u306e\u5f15\u304d\u7d99\u304e\u306b\u3064\u3044\u3066<\/strong><\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-collapse: collapse; background-color: #e3c792; height: 215px;\">\n<tbody>\n<tr style=\"height: 43px;\">\n<td style=\"text-align: center; background-color: #e3c792; height: 43px;\"><strong>\u73fe\u884c\u8a66\u9a13<\/strong><\/td>\n<td style=\"text-align: center; background-color: #e3c792; height: 43px;\"><strong>\u65b0\u8a66\u9a13<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 43px;\">\n<td style=\"width: 50%; height: 43px;\">FAR<\/td>\n<td style=\"width: 50%; height: 43px;\">FAR\uff08CORE\uff1a\u5fc5\u9808\u79d1\u76ee\uff09<\/td>\n<\/tr>\n<tr style=\"height: 43px;\">\n<td style=\"width: 50%; height: 43px;\">AUD<\/td>\n<td style=\"width: 50%; height: 43px;\">AUD\uff08CORE\uff1a\u5fc5\u9808\u79d1\u76ee\uff09<\/td>\n<\/tr>\n<tr style=\"height: 43px;\">\n<td style=\"width: 50%; height: 43px;\">REG<\/td>\n<td style=\"width: 50%; height: 43px;\">REG\uff08CORE\uff1a\u5fc5\u9808\u79d1\u76ee\uff09<\/td>\n<\/tr>\n<tr style=\"height: 43px;\">\n<td style=\"width: 50%; height: 43px;\">BEC<\/td>\n<td style=\"width: 50%; height: 43px;\">BAR\/TCP\/ISC\u306e\u3044\u305a\u308c\u304b\uff08Discipline\uff1a\u9078\u629e\u79d1\u76ee\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<div class=\"ep-box\">\u30fb\u65b0USCPA\u8a66\u9a13\u5236\u5ea6\uff08CPA Evolution\uff09\u3078\u306e<span style=\"color: #ff0000;\"><strong>\u79fb\u884c\u306f\u30012024\u5e741\u6708\u4e88\u5b9a<\/strong><\/span>\u3002<br \/>\n\u30fb\u79d1\u76ee\u5408\u683c\u306e\u6709\u52b9\u671f\u9593\uff08<strong>\u53d7\u9a13\u65e5\u3092\u8d77\u7b97\u65e5<\/strong>\u3068\u3057\u305f18\u30ab\u6708\u9593\uff09\u306f\u3001\u65b0\u8a66\u9a13\u5236\u5ea6\u306b\u5f15\u304d\u7d99\u304c\u308c\u308b\u3002<strong>\u5ef6\u9577\u3084\u77ed\u7e2e\u306f\u306a\u3044<\/strong>\u3002<br \/>\n\u203bBEC\u79d1\u76ee\u5408\u683c\u8005\u306f\u6709\u52b9\u671f\u9650\u5185\u3067\u3042\u308c\u3070\u9078\u629e3\u79d1\u76ee\u306e\u5408\u683c\u304c\u4e0d\u8981<br \/>\n\u30fb \u65b0\u8a66\u9a13\u5236\u5ea6\u306eFAR\u30fbAUD\u30fbREG\u306f\u73fe\u884c\u8a66\u9a13\u3068\u540c\u3058\u79d1\u76ee\u540d\u79f0\u3060\u304c\u3001\u8a66\u9a13\u5185\u5bb9\u304c\u5b8c\u5168\u306b\u540c\u3058\u3068\u3044\u3046\u8a33\u3067\u306f\u306a\u3044\u3002<br \/>\n\uff082023\u5e741\u6708\u30ea\u30ea\u30fc\u30b9\u4e88\u5b9a\u306e\u65b0\u8a66\u9a13\u30b7\u30e9\u30d0\u30b9\u306b\u8a73\u7d30\u8a18\u8f09\u4e88\u5b9a\uff09<br \/>\n\u30fb\u306e\u3068\u540c\u7b49\u306e\u52b9\u679c\u304c\u3042\u308b\u3068\u304a\u8003\u3048\u4e0b\u3055\u3044\u3002<\/div>\n<div class=\"ep-box\">\uff1c<strong>\u65b0\u8a66\u9a13\u30b7\u30e9\u30d0\u30b9\u306b\u3064\u3044\u3066<\/strong>\uff1e<br \/>\n\u30fb2022\u5e747\u67081\u65e5\u3000\uff1a\u30c9\u30e9\u30d5\u30c8\u4e00\u822c\u516c\u958b<br \/>\n\u30fb2023\u5e741\u6708\u3000\u3000\u3000\uff1a\u6700\u7d42\u7248\u30ea\u30ea\u30fc\u30b9\u4e88\u5b9a<\/div>\n<p>&nbsp;<\/p>\n<p id=\"LIVEvfr\"><img decoding=\"async\" class=\"waku aligncenter wp-image-6685 lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2022\/05\/img_627755ce10735.png\" alt=\"\" width=\"1024\" height=\"612\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/612;\" \/><\/p>\n<p id=\"UoKgPJp\" style=\"text-align: right;\">\uff08\u53c2\u8003\uff1a<a href=\"https:\/\/nasba.org\/blog\/2022\/02\/25\/transition-policy\/\" target=\"_blank\" rel=\"nofollow noopener\">Transition Policy Announced for the 2024 CPA Exam Under the CPA Evolution Initiative<\/a>\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u3044\u305a\u308c\u306b\u305b\u3088\u3001\u4ecaUSCPA\u3092\u52c9\u5f37\u4e2d\u306e\u65b9\u306f2023\u5e7412\u6708\u307e\u3067\u306b\u5408\u683c\u3092\u76ee\u6307\u3057\u3066\u4eca\u307e\u3067\u901a\u308a\u9811\u5f35\u308b\u3057\u304b\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>USCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u306e\u30b9\u30b9\u30e1<\/h2>\n<p><img decoding=\"async\" class=\"waku aligncenter wp-image-3372 size-large lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2020\/03\/shutterstock_211382386-1024x768.jpg\" alt=\"\" width=\"1024\" height=\"768\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; 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color: #ff0000;\">\u203b\u30af\u30ea\u30c3\u30af\u3067\u516c\u5f0f\u30b5\u30a4\u30c8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"icon-warning es-BiconObi ep-box es-borderSolidS\"><span style=\"font-size: 11pt; color: #000000;\"><strong>\u8cc7\u6599<\/strong>\u306f\u7d19\u5a92\u4f53\u3060\u3051\u3067\u306a\u304f<span style=\"color: #ff0000;\"><strong>\u96fb\u5b50<\/strong><strong>\u5a92\u4f53<\/strong><\/span>\u3067\u3082\u5165\u624b\u3067\u304d\u307e\u3059\u3002<br \/>\n\u8cc7\u6599\u8acb\u6c42\u5f8c\u3001<strong>\u3059\u3050\u306b\u8cc7\u6599\u5185\u5bb9\u304c\u95b2\u89a7\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/span><\/div>\n<\/div>\r\n  \r\n\t<script>\r\n\t(function($){\r\n\t\t$(\".afTag-5636 a[href]\").on(\"click\",function(){\r\n\t\t\tif (!this.href.match(new RegExp(\"^(#|\\\/|(https?:\\\/\\\/\" + location.hostname + \"))\"))) {\r\n\t\t\t\t$.ajax({\r\n\t\t\t\t\ttype: \"POST\",\r\n\t\t\t\t\turl: \"https:\/\/ecoslyme.com\/uscpa\/wp-admin\/admin-ajax.php\",\r\n\t\t\t\t\tdata: {\r\n\t\t\t\t\t\t\"action\" : \"tag_ajax\",\r\n\t\t\t\t\t\t\"meta_key\" : \"afTag_click\",\r\n\t\t\t\t\t\t\"post_id\" : 5636,\r\n\t\t\t\t\t\t\"meta_value\" : 380 + 1\r\n\t\t\t\t\t},\r\n\t\t\t\t\tdataType: \"json\",\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t});\r\n\t})(jQuery);\r\n\t<\/script>\r\n\t\r\n<\/div>\r\n\t\t\n<h2>\u6700\u5f8c\u306b<\/h2>\n<p id=\"LDVOidt\"><img decoding=\"async\" class=\"waku aligncenter wp-image-3371 size-large lazyload\" data-src=\"https:\/\/ecoslyme.com\/wp-content\/uploads\/2020\/03\/shutterstock_138872114-1024x768.jpg\" alt=\"\u30d9\u30af\u30bf\u30fc\u3000\u9078\u629c\" width=\"1024\" height=\"768\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; 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