Example – Multiple Choice Question選択式

問題の例

Example – Task-based Simulation事例形式

問題の例

TBS: Accounting Changes事例形式問題：

会計方針の変更

TBS: Research Answer Entry (AUD, REG, FAR)

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)

事例形式：

リサーチ問題

検索機能（AUD・REG・FAR）

Written Communication (BEC Exam)記述式問題

（BEC試験）

FAR 4 Hour Exam

Testlet 1 45 min

Testlet 2 45 min

Testlet 3 45 min

TBS (7) 1hr 45 min

REG 3 Hour Exam

Testlet 1 35 min

Testlet 2 35 min

Testlet 3 35 min

TBS (6) 1hr 15 min

BEC 3 Hour Exam

Testlet 1 45 min

Testlet 2 45 min

Testlet 3 45 min

WC (3) 45 min

AUD 4 Hour Exam

Testlet 1 4:00 – 3:15

Testlet 2 3:15 – 2:30

Testlet 3 2:30 – 1:45

TBS (7) 1:45 – 0:00

Exam Day Time Strategy 試験当日の時間の使い方 CPA Exam 2017 Overview

• 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

• 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 受験不可

Study Strategies 試験に向けての勉強

Lecture

Time41 hours 28 hours 25 hours 17 hours

Study

Time123 hours 84 hours 75 hours 51 hours

164 hours 112 hours 100 hours 68 hoursTotal (min.)

AICPA Recommends 300 – 400 Hours minimum of preparation time

FAR REG AUD BEC

• Tokyo and Osaka

• Monday-Friday and some

Saturdays/Sundays

• Schedule using Prometric’s web tools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

Prometric Testing Centers プロメトリック試験会場 Materials Provided on Exam Day試験当日に支給されるもの

Calculator with tape function

provided on your screen

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１科目で合格してから１科目で合格してから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ヶ月以内に全科目合格しなければならないヶ月以内に全科目合格しなければならない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 ExamUS 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

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

• Bachelor’s degree from accredited university

• 150/225 to take exam

• 24+ semester hours in Accounting (15+ in upper level, Master’s weighted more),

24+ semester hours in Business

•Guam

• Bachelor’s Degree to sit for the exam

• 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.

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

Alaska

• Bachelor’s Degree and Accounting which includes:

• a completed bachelor’s degree, or its equivalent, conferred by a regionally accredited

college or university; and

• fifteen semester hours in Accounting.

• Can sit within 18 credits of receiving your bachelor’s degree

• Minimum age: 19

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Requirements of Licensure ライセンス要件

• Pass the CPA Exam

CPA試験合格

• 1-2 years of work experience depending on state

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

• 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)

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

WHY MOST PASS WITH THE ROGER METHOD™

ROGER METHOD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.

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

pass the U.S. CPA Exam with confidence.

Plan Your Studies 勉強の計画 3, 6, 9 and 12 month study plans

Takes the planning process out of the equation,

allowing you to focus on studying the material

Watch the Lectures 講義の視聴

Take notes within the lecture

Closed captioning

available for all lectures

Highlight directly in eBook

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Apply what you’ve learned with

Interactive Practice Questions

Practice what you’ve Learned 演習

Course is broken down by chapter & topic

Multiple Choice Questions

Practice what you’ve Learned 演習

Task Based Simulations

Practice what you’ve Learned 演習

• 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

Unsurpassed Support 受験のサポート

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“If you study, you will pass.”「勉強すれば、合格します」

- Roger Philipp, CPA, CGMA

Thank you

www.rogerCPAreview.com

“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

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