Example – Multiple Choice Question
Example – Task-based Simulation
選択式
問題の例
事例形式
問題の例
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TBS: Accounting Changes
TBS: Research Answer Entry (AUD, REG, FAR)
事例形式問題：
会計方針の変更
事例形式：
リサーチ問題
回答入力
（AUD・REG・FAR）
-C
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TBS: Research Search Function (AUD, REG, FAR)
Written Communication (BEC Exam)
事例形式：
リサーチ問題
検索機能
記述式問題
（BEC試験）
（AUD・REG・FAR）
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Exam Day Time Strategy
CPA Exam 2017 Overview
試験当日の時間の使い方
FAR 4 Hour Exam
AUD 4 Hour Exam
Testlet 1
45 min
Testlet 1
4:00 – 3:15
Testlet 2
45 min
Testlet 2
3:15 – 2:30
Testlet 3
45 min
Testlet 3
2:30 – 1:45
TBS (7)
1hr 45 min
TBS (7)
1:45 – 0:00
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• Most likely, 4 sections will remain as is with minor changes:
• Increased number of simulations
• Each section of exam will include assessment of higher order skills (analysis or evaluation level)
• Written communication will still be tested in BEC only
• BEC could see TBS in future
REG 3 Hour Exam
BEC 3 Hour Exam
Testlet 1
35 min
Testlet 1
45 min
Testlet 2
35 min
Testlet 2
45 min
Testlet 3
35 min
Testlet 3
45 min
TBS (6)
1hr 15 min
WC (3)
45 min
• May increase length of exam from 14 hours up to as long as 16 hours
• Allow retesting of failed section in same window
• Extend testing a few days into each blackout month
• Exam prices will likely increase
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Testing Windows
試験期間
受験可能
Study Strategies
受験不可
試験に向けての勉強
AICPA Recommends 300 – 400 Hours minimum of preparation time
FAR
REG
AUD
BEC
Lecture
Time
41 hours
28 hours
25 hours
17 hours
Study
Time
123 hours
84 hours
75 hours
51 hours
Total (min.)
164 hours
112 hours
100 hours
68 hours
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Prometric Testing Centers
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Materials Provided on Exam Day
プロメトリック試験会場
試験当日に支給されるもの
• Tokyo and Osaka
• Monday-Friday and some
Saturdays/Sundays
• Schedule using Prometric’s web tools
Calculator with tape function
provided on your screen
ウェブで予約
• Copy of NTS and 2 Forms of ID
受験票と2通りの身分証明書
• Arrive Early
早めに到着
White board for handwritten
calculations – no pencil and paper!
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Once you pass one part of the exam, you have 18 months to pass the rest!
１科目で合格してから18ヶ月以内に全科目合格しなければならない
１科目で合格してから ヶ月以内に全科目合格しなければならない
Skills needed to SIT for US CPA Exam
US CPA受験に必要なスキル
• NOT an IQ Test, test of Discipline
知能テストではなく、自制心のテスト
• Need NOT be Fluent in English
完璧な英語は必要ない
• NO Accounting experience required in order to Study or Take Exam
勉強や受験に会計の経験は不要
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Popular International Candidate Jurisdictions:
Educational Requirements
海外の受験生に人気のある出願州の教育要件
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Popular International Candidate Jurisdictions:
Educational Requirements
海外の受験生に人気のある出願州の教育要件
Washington
Alaska
• Bachelor’s degree from accredited university
• Bachelor’s Degree and Accounting which includes:
• a completed bachelor’s degree, or its equivalent, conferred by a regionally accredited
• 150/225 to take exam
• 24+ semester hours in Accounting (15+ in upper level, Master’s weighted more),
college or university; and
24+ semester hours in Business
• fifteen semester hours in Accounting.
•Guam
• Can sit within 18 credits of receiving your bachelor’s degree
• Bachelor’s Degree to sit for the exam
• Minimum age: 19
• Must include:
• 24+ semester hours in upper division Accounting,
•
Financial Accounting, Auditing, Taxation, Management, or Cost Accounting (3 units each)
24+ semester hours in Business
•
•
Economics (6 units), Finance, and Business Law (3 units each)
*Neither state above requires U.S. citizenship or legal state residency, and accept international
applicants for licensure. All jurisdictions mentioned here require international transcript
evaluation.
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Requirements of Licensure
ライセンス要件
• Pass the CPA Exam
WHY MOST PASS WITH THE ROGER METHOD™
CPA試験合格
ROGER METHOD
• 1-2 years of work experience depending on state
の合格率が高い理由
We’ve mastered the art of helping students make important connections, retain
information, and apply what they have learned all with the support of a team
dedicated to their success.
州により、１～２年の実務経験
• Usually under supervision of a licensed CPA
CPAのもとでの実務
This methodology includes three fundamental components: Learn, Practice and
Support. When integrated together, these components create the perfect trio,
providing students with all of the essential elements they need (and more!) to
• 150 total semester/225 total quarter units, including Bachelor’s degree and all
units completed prior to, during, or after passing the CPA Exam (depends on your
jurisdiction)
pass the U.S. CPA Exam with confidence.
総単位１５０と４年生大学卒（州により、CPA試験中や合格後でも可）
• Check out rogerCPAreview.com for exact licensure info for your state
各州の詳しい要件についてはrogerCPAreview.comを参照
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Plan Your Studies
勉強の計画
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Watch the Lectures
3, 6, 9 and 12 month
study plans
講義の視聴
Closed
captioning
available for
all lectures
Takes the planning process
out of the equation,
allowing you to focus on
studying the material
Highlight directly
in eBook
Take notes within
the lecture
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Practice what you’ve Learned
Practice what you’ve Learned
演習
Apply what you’ve
learned with
Interactive Practice
Questions
演習
Multiple Choice Questions
Course is broken down
by chapter & topic
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Practice what you’ve Learned
演習
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Unsurpassed Support
受験のサポート
Task Based Simulations
• Customizable Study Planners
カスタマイズ可能な勉強プランナー
• Course Diagnostics
コース診断
• 24/7 Homework Help Center
毎日24時間週7日の
宿題ヘルプセンター
• Excellent Customer Service &
Support Team
優秀な顧客サービスとサポートチーム
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Thank you
“If you study, you will pass.”
www.rogerCPAreview.com
「勉強すれば、合格します」
“Thanks to your knowledge and
awesome teaching abilities I
was able to score very high on
the exam...FARE 90, REG 92,
AUD 94!”
– Scott E., Ernst & Young
- Roger Philipp, CPA, CGMA
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