╨н╨║╨╖╨░╨╝╨╡╨╜ CPA ╤И╤В╨░╤В╨░ ╨Ю╤А╨╡╨│╨╛╨╜ ╨╕ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П ╨║ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕

╨н╨║╨╖╨░╨╝╨╡╨╜ CPA ╤И╤В╨░╤В╨░ ╨Ю╤А╨╡╨│╨╛╨╜

╨Ы╨╕╤Ж╨╡╨╜╨╖╨╕╤П ╤Б╨╡╤А╤В╨╕╤Д╨╕╤Ж╨╕╤А╨╛╨▓╨░╨╜╨╜╨╛╨│╨╛ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╨░ ╤И╤В╨░╤В╨░ ╨Ю╤А╨╡╨│╨╛╨╜ (CPA) ╨▓╤Л╨┤╨░╨╡╤В╤Б╤П ╤Б╨┐╨╡╤Ж╨╕╨░╨╗╨╕╤Б╤В╨░╨╝ ╨┐╨╛ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨╝╤Г ╤Г╤З╨╡╤В╤Г ╨┐╤А╨╕ ╤Б╨╛╨▒╨╗╤О╨┤╨╡╨╜╨╕╨╕ ╨┐╤А╨╡╨┤╨▓╨░╤А╨╕╤В╨╡╨╗╤М╨╜╤Л╤Е ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╨╣ ╨╖╨░╨║╨╛╨╜╨╛╨┤╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░ ╤И╤В╨░╤В╨░ ╨┤╨╗╤П ╨┐╤Г╨▒╨╗╨╕╤З╨╜╨╛╨╣ ╨┐╤А╨░╨║╤В╨╕╨║╨╕. ╨Ъ╨░╨║ ╨╕ ╨╜╨░ ╨┤╤А╤Г╨│╨╕╤Е ╤В╨╡╤А╤А╨╕╤В╨╛╤А╨╕╤П╤Е ╨б╨и╨Р, ╨▓ ╤И╤В╨░╤В╨╡ ╨Ю╤А╨╡╨│╨╛╨╜ ╤В╨░╨║╨╢╨╡ ╤Б╤Г╤Й╨╡╤Б╤В╨▓╤Г╨╡╤В ╨╛╤Б╨╛╨▒╤Л╨╣ ╨╜╨░╨▒╨╛╤А ╤Н╨║╨╖╨░╨╝╨╡╨╜╨╛╨▓, ╨╛╨┐╤Л╤В╨░, ╤Н╤В╨╕╨║╨╕ ╨╕ ╨┤╤А╤Г╨│╨╕╤Е ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╨╣ ╨┤╨╗╤П ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╤П ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕ CPA.

╨Ъ╨░╨╜╨┤╨╕╨┤╨░╤В╤Л ╨╜╨╡ ╨╝╨╛╨│╤Г╤В ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╤В╤М ╤Г╤З╨╡╤В╨╜╤Л╨╡ ╨┤╨░╨╜╨╜╤Л╨╡ CPA, ╨┐╨╛╨║╨░ ╨╜╨╡ ╨┐╨╛╨╗╤Г╤З╨░╤В ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╤О. ╨н╤В╨╛, ╨▓ ╨║╨╛╨╜╨╡╤З╨╜╨╛╨╝ ╤Б╤З╨╡╤В╨╡, ╨┐╨╛╨╝╨╡╤Й╨░╨╡╤В ╨Ю╤А╨╡╨│╨╛╨╜ ╨▓ ╨║╨░╤В╨╡╨│╨╛╤А╨╕╤О ╨╛╨┤╨╜╨╛╤Г╤А╨╛╨▓╨╜╨╡╨▓╤Л╤Е ╤И╤В╨░╤В╨╛╨▓, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╜╨╡ ╨▓╤Л╨┤╨░╤О╤В ╤Б╨╡╤А╤В╨╕╤Д╨╕╨║╨░╤В CPA ╨┐╤А╨╕ ╤Б╨┤╨░╤З╨╡ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░ CPACPA ExamA Certified Public Accountant (CPA) тАФ ╤Н╤В╨╛ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╤П, ╨▓╤Л╨┤╨░╨╜╨╜╨░╤П ╤Б╨╛╨▓╨╡╤В╨╛╨╝ ╤И╤В╨░╤В╨░ ╨б╨и╨Р ╨┤╨╗╤П ╨╖╨░╨╜╤П╤В╨╕╤П ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨╣ ╨┐╤А╨╛╤Д╨╡╤Б╤Б╨╕╨╡╨╣. ╨С╨╛╨╗╨╡╨╡ ╤В╨╛╨│╨╛, ╨С╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╕╨╣ ╤Б╨╛╨▓╨╡╤В ╤И╤В╨░╤В╨░ ╨Ю╤А╨╡╨│╨╛╨╜ (OBA) ╤А╨╡╨│╤Г╨╗╨╕╤А╤Г╨╡╤В ╨╕ ╨▓╤Л╨┤╨░╨╡╤В ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╤О CPA.

╨о╤А╨╕╤Б╨┤╨╕╨║╤Ж╨╕╤П ╨б╨и╨Р ╤В╨░╨║╨╢╨╡ ╤Г╤З╨░╤Б╤В╨▓╤Г╨╡╤В ╨▓ ╨┐╤А╨╛╨│╤А╨░╨╝╨╝╨╡ ╨╝╨╡╨╢╨┤╤Г╨╜╨░╤А╨╛╨┤╨╜╤Л╤Е ╤Н╨║╨╖╨░╨╝╨╡╨╜╨╛╨▓. ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╨╜╨╕╨╢╨╡ ╨┐╤А╨╕╨▓╨╡╨┤╨╡╨╜╨╛ ╨┐╨╛╨┤╤А╨╛╨▒╨╜╨╛╨╡ ╨╕╨╜╤Д╨╛╤А╨╝╨░╤В╨╕╨▓╨╜╨╛╨╡ ╤А╤Г╨║╨╛╨▓╨╛╨┤╤Б╤В╨▓╨╛ ╨┐╨╛ ╤Н╨║╨╖╨░╨╝╨╡╨╜╤Г CPA ╨▓ ╤И╤В╨░╤В╨╡ ╨Ю╤А╨╡╨│╨╛╨╜ ╨╕ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╛╨╜╨╜╤Л╨╝ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П╨╝.

╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╛╤Б╤В╨╕
╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╛╤Б╤В╨╕
╨з╤В╨╛ ╤В╨░╨║╨╛╨╡ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╤П CPA ╤И╤В╨░╤В╨░ ╨Ю╤А╨╡╨│╨╛╨╜? ╨а╨░╨╖╤А╨╡╤И╨╡╨╜╨╕╨╡ ╨╜╨░ ╨┐╤А╨╛╤Д╨╡╤Б╤Б╨╕╨╛╨╜╨░╨╗╤М╨╜╤Л╨╣ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╕╨╣ ╤Г╤З╨╡╤В ╨Ъ╨░╨║╨╛╨▓╤Л ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╛╨╜╨╜╤Л╨╡ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П? ╨Ч╨░╨▓╨╡╤А╤И╨╕╤В╨╡ ╤Б╨▓╨╛╨╡ ╨╛╨▒╤А╨░╨╖╨╛╨▓╨░╨╜╨╕╨╡ ╨б╨┤╨░╨╣╤В╨╡ ╨Х╨┤╨╕╨╜╤Л╨╣ ╤Н╨║╨╖╨░╨╝╨╡╨╜ CPA ╨Я╨╛╨╗╤Г╤З╨╕╤В╨╡ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╤Г╤О╤Й╨╕╨╣ ╨╛╨┐╤Л╤В ╨б╨┤╨░╨╣╤В╨╡ ╤Н╨║╨╖╨░╨╝╨╡╨╜ ╨┐╨╛ ╤Н╤В╨╕╨║╨╡ ╨Ъ╨░╨║╨╛╨▓╨░ ╤Б╤В╤А╤Г╨║╤В╤Г╤А╨░ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╤А╨╛╨▓╨░╨╜╨╕╤П? 1-╨╣ ╤Г╤А╨╛╨▓╨╡╨╜╤М ╨У╨┤╨╡ ╨┐╨╛╨┤╨░╤В╤М ╨╖╨░╤П╨▓╨║╤Г ╨╜╨░ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╤О CPA? ╨С╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╕╨╣ ╤Б╨╛╨▓╨╡╤В ╤И╤В╨░╤В╨░ ╨Ю╤А╨╡╨│╨╛╨╜ ╨г╤З╨░╤Б╤В╨▓╤Г╨╡╤В ╨╗╨╕ ╨╛╨╜ ╨▓ ╨┐╤А╨╛╨│╤А╨░╨╝╨╝╨╡ ╨╝╨╡╨╢╨┤╤Г╨╜╨░╤А╨╛╨┤╨╜╤Л╤Е ╤Н╨║╨╖╨░╨╝╨╡╨╜╨╛╨▓? ╨Ф╨░

╨Ю╨▒╤П╨╖╨░╤В╨╡╨╗╤М╨╜╨╛ ╤Б╨┤╨░╨╣╤В╨╡ ╨Х╨┤╨╕╨╜╤Л╨╣ ╤Н╨║╨╖╨░╨╝╨╡╨╜ CPA, ╨┐╤А╨╛╨╣╨┤╨╕╤В╨╡ ╨║╨▓╨░╨╗╨╕╤Д╨╕╨║╨░╤Ж╨╕╤О ╨╜╨░ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨╡ ╨┐╨╛ ╤Н╤В╨╕╨║╨╡ AICPA ╨╕ ╨┐╨╛╨╗╤Г╤З╨╕╤В╨╡ ╨╜╨╡╨╛╨▒╤Е╨╛╨┤╨╕╨╝╤Л╨╣ ╨╛╨┐╤Л╤В ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨▓╨╛╤Б╤М╨╝╨╕ ╨╗╨╡╤В ╨╜╨╡╨┐╨╛╤Б╤А╨╡╨┤╤Б╤В╨▓╨╡╨╜╨╜╨╛ ╨┐╨╡╤А╨╡╨┤ ╤В╨╡╨╝, ╨║╨░╨║ OBA ╨┐╨╛╨╗╤Г╤З╨╕╤В ╨╖╨░╤П╨▓╨║╤Г ╨╜╨░ ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╨╡ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕.

╨б╨╛╨┤╨╡╤А╨╢╨░╨╜╨╕╨╡

╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П ╨║ ╤Н╨║╨╖╨░╨╝╨╡╨╜╤Г CPA ╤И╤В╨░╤В╨░ ╨Ю╤А╨╡╨│╨╛╨╜

• ╨Ъ╨▓╨░╨╗╨╕╤Д╨╕╨║╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П
• ╨б╨▒╨╛╤А╤Л
• ╨Э╨╡╨╛╨▒╤Е╨╛╨┤╨╕╨╝╤Л╨╡ ╨┤╨╛╨║╤Г╨╝╨╡╨╜╤В╤Л

╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П ╨║ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕ CPA ╤И╤В╨░╤В╨░ ╨Ю╤А╨╡╨│╨╛╨╜

• ╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П ╨║ ╨╛╨▒╤А╨░╨╖╨╛╨▓╨░╨╜╨╕╤О
• ╨н╨║╨╖╨░╨╝╨╡╨╜╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П
• ╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П ╨║ ╨╛╨┐╤Л╤В╤Г
• ╨н╤В╨╕╤З╨╡╤Б╨║╨╕╨╡ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П

╨Э╨╡╨┐╤А╨╡╤А╤Л╨▓╨╜╨╛╨╡ ╨┐╤А╨╛╤Д╨╡╤Б╤Б╨╕╨╛╨╜╨░╨╗╤М╨╜╨╛╨╡ ╨╛╨▒╤А╨░╨╖╨╛╨▓╨░╨╜╨╕╨╡ (CPE)

╨Ш╨╜╤Д╨╛╤А╨╝╨░╤Ж╨╕╤П ╨╕ ╤А╨╡╤Б╤Г╤А╤Б╤Л ╨╛╨▒ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨╡ ╨▓ ╤И╤В╨░╤В╨╡ ╨Ю╤А╨╡╨│╨╛╨╜

╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П ╨║ ╤Н╨║╨╖╨░╨╝╨╡╨╜╤Г CPA ╤И╤В╨░╤В╨░ ╨Ю╤А╨╡╨│╨╛╨╜

╨з╤В╨╛╨▒╤Л ╨┐╨╛╨╗╤Г╤З╨╕╤В╤М ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╤О CPA ╤И╤В╨░╤В╨░ ╨Ю╤А╨╡╨│╨╛╨╜, ╨▓╤Л ╨┤╨╛╨╗╨╢╨╜╤Л ╤Б╨┤╨░╤В╤М ╨▓╤Б╨╡ ╤З╨╡╤В╤Л╤А╨╡ ╤А╨░╨╖╨┤╨╡╨╗╨░ ╨║╨╛╨╝╨┐╤М╤О╤В╨╡╤А╨╜╨╛╨│╨╛ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░. ╨Ы╨╕╤Ж╨╡╨╜╨╖╨╕╨╛╨╜╨╜╤Л╨╣ ╤В╨╡╤Б╤В ╨╛╤Ж╨╡╨╜╨╕╨▓╨░╨╡╤В ╨▓╨░╤И╨╕ ╨╖╨╜╨░╨╜╨╕╤П ╨╛╤Б╨╜╨╛╨▓╨╜╤Л╤Е ╨┐╤А╨╕╨╜╤Ж╨╕╨┐╨╛╨▓ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨│╨╛ ╤Г╤З╨╡╤В╨░ ╨╕ ╨╕╤Е ╨┐╤А╨╕╨╝╨╡╨╜╨╡╨╜╨╕╨╡ ╨▓ ╤А╨╡╨░╨╗╤М╨╜╤Л╤Е ╤Б╤Ж╨╡╨╜╨░╤А╨╕╤П╤Е.

╨Р╨╝╨╡╤А╨╕╨║╨░╨╜╤Б╨║╨╕╨╣ ╨╕╨╜╤Б╤В╨╕╤В╤Г╤В ╤Б╨╡╤А╤В╨╕╤Д╨╕╤Ж╨╕╤А╨╛╨▓╨░╨╜╨╜╤Л╤Е ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╨╛╨▓ (AICPA) ╨┐╤А╨╛╨▓╨╛╨┤╨╕╤В ╤Н╨║╨╖╨░╨╝╨╡╨╜ ╨▓╨╝╨╡╤Б╤В╨╡ ╤Б ╨Э╨░╤Ж╨╕╨╛╨╜╨░╨╗╤М╨╜╨╛╨╣ ╨░╤Б╤Б╨╛╤Ж╨╕╨░╤Ж╨╕╨╡╨╣ ╤Б╨╛╨▓╨╡╤В╨╛╨▓ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╨╛╨▓ ╤И╤В╨░╤В╨╛╨▓ (NASBA) ╨▓ ╤Ж╨╡╨╜╤В╤А╨░╤Е ╤В╨╡╤Б╤В╨╕╤А╨╛╨▓╨░╨╜╨╕╤П Prometric.

╨н╤В╨╛ ╤В╤А╨╡╨▒╤Г╨╡╤В, ╤З╤В╨╛╨▒╤Л ╨▓╤Л ╨╜╨░╨▒╤А╨░╨╗╨╕ ╨╝╨╕╨╜╨╕╨╝╤Г╨╝ 75 ╨▒╨░╨╗╨╗╨╛╨▓ ╨┐╨╛ ╤И╨║╨░╨╗╨╡ ╨╛╤В 0 ╨┤╨╛ 99 ╨▓ ╨║╨░╨╢╨┤╨╛╨╝ 4-╤З╨░╤Б╨╛╨▓╨╛╨╝ ╤А╨░╨╖╨┤╨╡╨╗╨╡. ╨г ╨▓╨░╤Б ╨╡╤Б╤В╤М ╤Б╨║╨╛╨╗╤М╨╖╤П╤Й╨╕╨╣ 18-╨╝╨╡╤Б╤П╤З╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤ ╨┤╨╗╤П ╨┐╤А╨╛╤Е╨╛╨╢╨┤╨╡╨╜╨╕╤П ╨╡╨┤╨╕╨╜╨╛╨│╨╛ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░ CPA, ╨╜╨░╤З╨╕╨╜╨░╤П ╤Б ╨╝╨╛╨╝╨╡╨╜╤В╨░ ╤Б╨┤╨░╤З╨╕ ╨┐╨╡╤А╨▓╨╛╨│╨╛ ╤А╨░╨╖╨┤╨╡╨╗╨░.

• ╨Ф╨╡╨╗╨╛╨▓╨░╤П ╤Б╤А╨╡╨┤╨░ ╨╕ ╨║╨╛╨╜╤Ж╨╡╨┐╤Ж╨╕╨╕ (╤Б╨╡╨║╤Ж╨╕╤П ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░ BEC╨б╨╡╨║╤Ж╨╕╤П ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░ BEC╨б╨╡╨║╤Ж╨╕╤П ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░ BEC CPA (╨▒╨╕╨╖╨╜╨╡╤Б-╤Б╤А╨╡╨┤╨░ ╨╕ ╨║╨╛╨╜╤Ж╨╡╨┐╤Ж╨╕╨╕) ╨╛╤Ж╨╡╨╜╨╕╨▓╨░╨╡╤В ╨▓╨░╤И╨╡ ╨┐╨╛╨╜╨╕╨╝╨░╨╜╨╕╨╡ ╨╛╨▒╤Й╨╡╨╣ ╨┤╨╡╨╗╨╛╨▓╨╛╨╣ ╤Б╤А╨╡╨┤╤Л ╨╕ ╨▓╨░╤И╨╕╤Е ╨╛╨▒╤П╨╖╨░╨╜╨╜╨╛╤Б╤В╨╡╨╣ ╨╕ ╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╨╡╨╜╨╜╨╛╤Б╤В╨╕ ╨▓ ╨║╨░╤З╨╡╤Б╤В╨▓╨╡ CPA ╨┐╨╛ ╨╛╤В╨╜╨╛╤И╨╡╨╜╨╕╤О ╨║ ╨╜╨╡╨╣. ╨Ю╨╜ ╨╛╤Ж╨╡╨╜╨╕╨▓╨░╨╡╤В ╨▓╨░╤И╤Г ╤Б╨┐╨╛╤Б╨╛╨▒╨╜╨╛╤Б╤В╤М ╤А╨░╤Б╨┐╨╛╨╖╨╜╨░╨▓╨░╤В╤М ╨╕ ╨░╨╜╨░╨╗╨╕╨╖╨╕╤А╨╛╨▓╨░╤В╤М ╤Б╨╕╤В╤Г╨░╤Ж╨╕╨╕, ╤Б╨▓╤П╨╖╨░╨╜╨╜╤Л╨╡ ╤Б ╨║ ╨д╨╕╨╜╨░╨╜╤Б╨╛╨▓╨░╤П ╨╛╤В╤З╨╡╤В╨╜╨╛╤Б╤В╤М, ╨Р╤Г╨┤╨╕╤В ╨╕ ╨┐╨╛╨┤╤В╨▓╨╡╤А╨╢╨┤╨╡╨╜╨╕╨╡ ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╨╛╨╣ ╨╛╤В╤З╨╡╤В╨╜╨╛╤Б╤В╨╕ ╨╕ ╨Я╨╛╨┤╨│╨╛╤В╨╛╨▓╨║╨░ ╨╜╨░╨╗╨╛╨│╨╛╨▓╨╛╨╣ ╨╕╨╜╤Д╨╛╤А╨╝╨░╤Ж╨╕╨╕ ╨┐╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡)
• ╨а╨╡╨│╤Г╨╗╨╕╤А╨╛╨▓╨░╨╜╨╕╨╡ (REG Exam SectionREG Exam SectionREG Exam SectionREG CPA Exam (Regulation) Exam Section ╨┐╤А╨╛╨▓╨╡╤А╤П╨╡╤В ╨║╨╛╨╝╨┐╨╡╤В╨╡╨╜╤В╨╜╨╛╤Б╤В╤М ╨║╨░╨╜╨┤╨╕╨┤╨░╤В╨░ ╨▓ ╨┐╤А╨╕╨╝╨╡╨╜╨╡╨╜╨╕╨╕ ╨║╨╛╨╜╤Ж╨╡╨┐╤Ж╨╕╨╣ ╤Д╨╡╨┤╨╡╤А╨░╨╗╤М╨╜╨╛╨│╨╛ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П, ╨║╨╛╨╝╨╝╨╡╤А╤З╨╡╤Б╨║╨╛╨│╨╛ ╨┐╤А╨░╨▓╨░ ╨╕ ╤Н╤В╨╕╨║╨╕. ╨н╤В╨╛ ╤З╨╡╤В╤Л╤А╨╡╤Е╤З╨░╤Б╨╛╨▓╨╛╨╣ ╤Н╨║╨╖╨░╨╝╨╡╨╜ ╤Б 15-╨╝╨╕╨╜╤Г╤В╨╜╤Л╨╝ ╨┐╨╡╤А╨╡╤А╤Л╨▓╨╛╨╝. ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡)
• ╨Р╤Г╨┤╨╕╤В ╨╕ ╨░╤В╤В╨╡╤Б╤В╨░╤Ж╨╕╤П (╤А╨░╨╖╨┤╨╡╨╗ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░ AUD╨а╨░╨╖╨┤╨╡╨╗ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░ AUD╨Р╤Г╨┤╨╕╤В ╨╕ ╨░╤В╤В╨╡╤Б╤В╨░╤Ж╨╕╤П (AUD) тАФ ╤Н╤В╨╛ ╨╛╨┤╨╕╨╜ ╨╕╨╖ ╤З╨╡╤В╤Л╤А╨╡╤Е ╤А╨░╨╖╨┤╨╡╨╗╨╛╨▓ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░ ╨Х╨┤╨╕╨╜╨╛╨│╨╛ ╨┤╨╕╨┐╨╗╨╛╨╝╨╕╤А╨╛╨▓╨░╨╜╨╜╨╛╨│╨╛ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╨░ (CPA), ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╜╨╡╨╛╨▒╤Е╨╛╨┤╨╕╨╝╨╛ ╨┐╤А╨╛╨╣╤В╨╕ ╨┤╨╗╤П ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╤П ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕ CPA. ╨б╨╛ ╤Б╨╗╨╛╨╢╨╜╤Л╨╝ ╤Д╨╛╤А╨╝╨░╤В╨╛╨╝ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░, ╨║╨░╨▓╨╡╤А╨╖╨╜╤Л╨╝╨╕ ╨▓╨╛╨┐╤А╨╛╤Б╨░╨╝╨╕ ╨╕ ╨╕╤Б╤З╨╡╤А╨┐╤Л╨▓╨░╤О╤Й╨╕╨╝ ╤Б╨┐╨╕╤Б╨║╨╛╨╝ ╤В╨╡╨╝ ╤З╤В╨╛╨▒╤Л ╤Г╤З╨╕╤В╤М╤Б╤П, ╨▓╨░╨╝ ╨┐╤А╨╕╨│╨╛╨┤╤П╤В╤Б╤П ╨╜╨╡╤Б╨║╨╛╨╗╤М╨║╨╛ ╨▒╤Л╤Б╤В╤А╤Л╤Е ╤Б╨╛╨▓╨╡╤В╨╛╨▓ ╨┐╨╛ ╨╕╤Б╨║╤Г╤Б╤Б╤В╨▓╤Г ╨┐╨╛╨┤╨│╨╛╤В╨╛╨▓╨║╨╕ ╨║ ╤А╨░╨╖╨┤╨╡╨╗╤Г ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░ AUD CPA. ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡)
• ╨д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Л╨╣ ╤Г╤З╨╡╤В ╨╕ ╤А╨╡╨│╤Г╨╗╨╕╤А╨╛╨▓╨░╨╜╨╕╨╡ (╨б╨╡╨║╤Ж╨╕╤П ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░ FAR╨б╨╡╨║╤Ж╨╕╤П ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░ FAR╨б╨╡╨║╤Ж╨╕╤П ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░ CPA ╨┐╨╛ ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╨╛╨╝╤Г ╤Г╤З╨╡╤В╤Г ╨╕ ╨╛╤В╤З╨╡╤В╨╜╨╛╤Б╤В╨╕ (FAR) ╨┐╤А╨╛╨▓╨╡╤А╤П╨╡╤В ╨║╨╛╨╝╨┐╨╡╤В╨╡╨╜╤В╨╜╨╛╤Б╤В╤М ╨║╨░╨╜╨┤╨╕╨┤╨░╤В╨░ ╨▓ ╨┐╨╛╨╜╨╕╨╝╨░╨╜╨╕╨╕ ╨╕ ╨┐╤А╨╕╨╝╨╡╨╜╨╡╨╜╨╕╨╕ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╛╨▓ ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╨╛╨│╨╛ ╤Г╤З╨╡╤В╨░ ╨╕ ╨╛╤В╤З╨╡╤В╨╜╨╛╤Б╤В╨╕. ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡)

╨Ъ╨░╨╢╨┤╤Л╨╣ ╤А╨░╨╖╨┤╨╡╨╗ ╤Б╨╛╨┤╨╡╤А╨╢╨╕╤В ╨┐╤П╤В╤М ╤В╨╡╤Б╤В╨╛╨▓ ╨╕ ╨┤╨▓╨░ ╤В╨╕╨┐╨░ ╨▓╨╛╨┐╤А╨╛╤Б╨╛╨▓, ╤В. ╨╡. ╨▓╨╛╨┐╤А╨╛╤Б╤Л ╤Б ╨╝╨╜╨╛╨╢╨╡╤Б╤В╨▓╨╡╨╜╨╜╤Л╨╝ ╨▓╤Л╨▒╨╛╤А╨╛╨╝ (MCQ) ╨╕ ╨╝╨╛╨┤╨╡╨╗╨╕╤А╨╛╨▓╨░╨╜╨╕╨╡ ╨╜╨░ ╨╛╤Б╨╜╨╛╨▓╨╡ ╨╖╨░╨┤╨░╤З (TBS). ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╤В╨╛╨╗╤М╨║╨╛ BEC ╨╕╨╝╨╡╨╡╤В ╨┤╨╛╨┐╨╛╨╗╨╜╨╕╤В╨╡╨╗╤М╨╜╤Л╨╣ ╤В╨╕╨┐ ╤Н╨╗╨╡╨╝╨╡╨╜╤В╨░, ╤В. ╨╡. ╨┐╨╕╤Б╤М╨╝╨╡╨╜╨╜╤Л╨╡ ╨║╨╛╨╝╨╝╤Г╨╜╨╕╨║╨░╤В╨╕╨▓╨╜╤Л╨╡ ╨╖╨░╨┤╨░╤З╨╕ (WCT).

╨Ю╨▒╤А╨░╤В╨╕╤В╨╡ ╨▓╨╜╨╕╨╝╨░╨╜╨╕╨╡, ╤З╤В╨╛ ╨║╤Г╤А╤Б╤Л ╨▓╤Л╤Б╤И╨╕╤Е ╨┤╨╕╨▓╨╕╨╖╨╕╨╛╨╜╨╛╨▓ ╨╛╤В╨╜╨╛╤Б╤П╤В╤Б╤П ╨║ ╨║╨░╤В╨╡╨│╨╛╤А╨╕╨╕ 300 ╨╕ ╨▓╤Л╤И╨╡. ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╨┤╨╛╨┐╤Г╤Б╨║╨░╨╡╤В╤Б╤П ╨╝╨░╨║╤Б╨╕╨╝╤Г╨╝ 4 ╤Б╨╡╨╝╨╡╤Б╤В╤А╨╛╨▓╤Л╤Е ╤З╨░╤Б╨░ (6 ╤З╨╡╤В╨▓╨╡╤А╤В╨╡╨╣ ╤З╨░╤Б╨░) ╨║╤Г╤А╤Б╨╛╨▓ ╤Б╤В╨░╨╢╨╕╤А╨╛╨▓╨║╨╕.

╨Я╨╛╨┤╨░╨╣╤В╨╡ ╨╖╨░╤П╨▓╨║╤Г ╨╜╨░ ╨╡╨┤╨╕╨╜╤Л╨╣ ╤Н╨║╨╖╨░╨╝╨╡╨╜ CPA ╤З╨╡╤А╨╡╨╖ OBA ╤Б ╨╛╨┐╨╗╨░╤В╨╛╨╣ ╤А╨╡╨│╨╕╤Б╤В╤А╨░╤Ж╨╕╨╛╨╜╨╜╤Л╤Е ╤Б╨▒╨╛╤А╨╛╨▓ ╨╕ ╤Д╨╛╤В╨╛╨│╤А╨░╤Д╨╕╨╡╨╣ ╨▓ ╤Б╤В╨╕╨╗╨╡ ╨┐╨░╤Б╨┐╨╛╤А╤В╨░ 2 ├Ч 2. ╨Я╨╛╨╗╨╜╤Л╨╣ ╨┐╤А╨╛╤Ж╨╡╤Б╤Б ╨┐╨╛╨┤╨░╤З╨╕ ╨╖╨░╤П╨▓╨║╨╕ ╤Б╨╝. ╨╜╨░ ╨▓╨╡╨▒-╤Б╨░╨╣╤В╨╡ OBA.

╨б╨▒╨╛╤А╤Л

╨Ъ╨░╨╜╨┤╨╕╨┤╨░╤В╤Л ╨╜╨░ ╨┐╨╡╤А╨▓╨╕╤З╨╜╤Л╨╣ ╨╕ ╨┐╨╛╨▓╤В╨╛╤А╨╜╤Л╨╣ ╤Н╨║╨╖╨░╨╝╨╡╨╜╤Л ╨┤╨╛╨╗╨╢╨╜╤Л ╨╛╨┐╨╗╨░╤В╨╕╤В╤М ╤А╨╡╨│╨╕╤Б╤В╤А╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╨▓╨╖╨╜╨╛╤Б╤Л ╨▓ OBA. ╨в╨╡╨╝ ╨╜╨╡ ╨╝╨╡╨╜╨╡╨╡, ╨╛╨╜╨╕ ╨┤╨╛╨╗╨╢╨╜╤Л ╨╛╨┐╨╗╨░╤В╨╕╤В╤М ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤Б╨▒╨╛╤А╤Л ╨▓ NASBA ╤З╨╡╤А╨╡╨╖ ╨┐╨╗╨░╤В╨╡╨╢╨╜╤Л╨╣ ╨║╤Г╨┐╨╛╨╜ NASBA.

╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╛╤Б╤В╨╕
╨н╨║╨╖╨░╨╝╨╡╨╜╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤Б╨▒╨╛╤А╤Л
╨Я╨╗╨░╤В╨░ ╨╖╨░ ╨┐╨╡╤А╨▓╨╛╨│╨╛ ╨╖╨░╤П╨▓╨╕╤В╨╡╨╗╤П
╨Я╨╗╨░╤В╨░ ╨╖╨░ ╨┐╨╡╤А╨╡╤Н╨║╨╖╨░╨╝╨╡╨╜╨╛╨▓╨║╤Г ╨║╨░╨╜╨┤╨╕╨┤╨░╤В╨░
╨Я╨╗╨░╤В╨░ ╨╖╨░ ╨┐╨╛╨┤╨░╤З╤Г ╨╖╨░╤П╨▓╨║╨╕ тАФ 150 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р тАФ ╨а╨╡╨│╨╕╤Б╤В╤А╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╣ ╨▓╨╖╨╜╨╛╤Б тАФ тАФ 50 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р ╨н╨║╨╖╨░╨╝╨╡╨╜╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤Б╨╡╨║╤Ж╨╕╨╕ тАФ тАФ тАФ 224,99 ╨░╨▓╤Б╤В╤А╨░╨╗╨╕╨╣╤Б╨║╨╕╤Е ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ тАФ 224,99 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р тАФ 224,99 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р тАФ 224,99 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р тАФ 224,99 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р тАФ 899,96 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р тАФ 899,96 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р.
╨Ю╨▒╤Й╨░╤П ╤Б╤Г╨╝╨╝╨░ ╤Б╨▒╨╛╤А╨╛╨▓
$899,96
1049,96 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р
$949,96

╨Т╤Л ╨┤╨╛╨╗╨╢╨╜╤Л ╨┐╨╛╨┤╨░╤В╤М ╨╖╨░╤П╨▓╨║╤Г ╨╜╨░ ╤А╨░╨╖╨┤╨╡╨╗╤Л ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╝╨╛╨╢╨╜╨╛ ╤Б╨┤╨░╤В╤М ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╤И╨╡╤Б╤В╨╕ ╨╝╨╡╤Б╤П╤Ж╨╡╨▓. ╨н╤В╨╛ ╤Б╨▓╤П╨╖╨░╨╜╨╛ ╤Б ╤В╨╡╨╝, ╤З╤В╨╛ ╤Б╤А╨╛╨║ ╨┤╨╡╨╣╤Б╤В╨▓╨╕╤П ╤Г╨▓╨╡╨┤╨╛╨╝╨╗╨╡╨╜╨╕╤П ╨╛ ╤А╨░╤Б╨┐╨╕╤Б╨░╨╜╨╕╨╕ (NTS) ╨╕╤Б╤В╨╡╨║╨░╨╡╤В ╨┐╨╛╤Б╨╗╨╡ ╤Н╤В╨╛╨│╨╛, ╨╕ ╨▓╨░╨╝ ╨┐╤А╨╕╨┤╨╡╤В╤Б╤П ╨┐╨╛╨▓╤В╨╛╤А╨╜╨╛ ╨┐╨╛╨┤╨░╨▓╨░╤В╤М ╨╖╨░╤П╨▓╨║╤Г.

╨Э╨╡╨╛╨▒╤Е╨╛╨┤╨╕╨╝╤Л╨╡ ╨┤╨╛╨║╤Г╨╝╨╡╨╜╤В╤Л

╨Я╤А╨╡╨┤╨╛╤Б╤В╨░╨▓╤М╤В╨╡ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╨╡ ╨┤╨╛╨║╤Г╨╝╨╡╨╜╤В╤Л ╨▓ OBA ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╤В╤А╨╡╤Е ╨╝╨╡╤Б╤П╤Ж╨╡╨▓ ╤Б ╨┤╨░╤В╤Л ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╤П ╨▓╨░╤И╨╡╨│╨╛ ╨╖╨░╤П╨▓╨╗╨╡╨╜╨╕╤П:

╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П
╨Я╨╛╨╗╨╜╨╛╨╝╨╛╤З╨╕╤П ╨┐╨╛╨┤╨░╤З╨╕
╨Ю╨▒╤Й╨╕╨╡ ╨┐╤А╨╡╨┤╨┐╨╛╤Б╤Л╨╗╨║╨╕
тАУ ╨б╨┐╤А╨░╨▓╨║╤Г(╨║╨╕) ╨╛╨▒ ╨╛╨▒╤А╨░╨╖╨╛╨▓╨░╨╜╨╕╨╕ ╨║╨░╨╜╨┤╨╕╨┤╨░╤В╨░
╨г╤Б╨╗╨╛╨▓╨╜╤Л╨╡ ╨┐╤А╨╡╨┤╨┐╨╛╤Б╤Л╨╗╨║╨╕

╨а╨╡╨╖╤О╨╝╨╡ ╨╛╤Ж╨╡╨╜╨║╨╕ ╨╖╨░╤А╤Г╨▒╨╡╨╢╨╜╨╛╨│╨╛ ╨╛╨▒╤А╨░╨╖╨╛╨▓╨░╨╜╨╕╤П ╨Ь╨╡╨╢╨┤╤Г╨╜╨░╤А╨╛╨┤╨╜╨░╤П ╤Б╨╗╤Г╨╢╨▒╨░ ╨╛╤Ж╨╡╨╜╨║╨╕ NASBA (NIES) ╨д╨╛╤А╨╝╨░ ╨╝╨╡╨╢╨│╨╛╤Б╤Г╨┤╨░╤А╤Б╤В╨▓╨╡╨╜╨╜╨╛╨│╨╛ ╨╛╨▒╨╝╨╡╨╜╨░ ╨╕╨╜╤Д╨╛╤А╨╝╨░╤Ж╨╕╨╡╨╣ ╨╛╨▒ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░╤Е ╨╕ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╤А╨╛╨▓╨░╨╜╨╕╨╕ ╨д╨╛╤А╨╝╨░ ╨▓╤Л╨┐╤Г╤Б╨║╨░ ╨╕╨╜╤Д╨╛╤А╨╝╨░╤Ж╨╕╨╕ ╨╛ ╨║╨░╨╜╨┤╨╕╨┤╨░╤В╨╡ (╨┤╨╗╤П ╨▓╨┐╨╡╤А╨▓╤Л╨╡ ╨┐╨╛╤Б╤В╤Г╨┐╨░╤О╤Й╨╕╤Е ╨║╨░╨╜╨┤╨╕╨┤╨░╤В╨╛╨▓) ╨Ч╨░╨┐╤А╨╛╤Б ╨║╨░╨╜╨┤╨╕╨┤╨░╤В╨░ ╨╜╨░ ╨┐╤А╨╕╤Б╨┐╨╛╤Б╨╛╨▒╨╗╨╡╨╜╨╕╨╡ ╨╕╨╜╨▓╨░╨╗╨╕╨┤╨╛╨▓ ╨д╨╛╤А╨╝╨░ ╤А╨╡╤И╨╡╨╜╨╕╤П ╨╛ ╨║╨░╨╜╨┤╨╕╨┤╨░╤В╨╡ (╨┤╨╗╤П ╨║╨░╨╜╨┤╨╕╨┤╨░╤В╨╛╨▓ ╤Б ╨╗╤О╨▒╤Л╨╝ ╤Б╤Г╨┤╨╡╨▒╨╜╤Л╨╝ ╨╕╤Б╨║╨╛╨╝) ╨б╤В╨░╨╢╨╕╤А╨╛╨▓╨║╨░ ╨║╨░╨╜╨┤╨╕╨┤╨░╤В╨░ ╨д╨╛╤А╨╝╨░ ╨╛╤Ж╨╡╨╜╨║╨╕ ╨Ъ╨░╨╜╨┤╨╕╨┤╨░╤В ╨н╨║╨╖╨░╨╝╨╡╨╜ ╨а╨░╨╖╨┤╨╡╨╗ ╨д╨╛╤А╨╝╨░ ╨╕╨╖╨╝╨╡╨╜╨╡╨╜╨╕╤П ╨Ш╨╝╤П ╨║╨░╨╜╨┤╨╕╨┤╨░╤В╨░ ╨д╨╛╤А╨╝╨░ ╨╖╨░╨╝╨╡╨╜╤Л ╤Б╨╡╤А╤В╨╕╤Д╨╕╨║╨░╤В╨░ ╨╕╨╖╨╝╨╡╨╜╨╡╨╜╨╕╤П ╨Ъ╨░╨╜╨┤╨╕╨┤╨░╤В

╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П ╨║ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕ CPA ╤И╤В╨░╤В╨░ ╨Ю╤А╨╡╨│╨╛╨╜

╨Т╨╛╤В ╤Б╨┐╨╕╤Б╨╛╨║ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╨╣ ╨║ ╨║╨░╨╜╨┤╨╕╨┤╨░╤В╨░╨╝ CPA ╤И╤В╨░╤В╨░ ╨Ю╤А╨╡╨│╨╛╨╜.

╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╛╤Б╤В╨╕
╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П
╨Ю╨▒╤А╨░╨╖╨╛╨▓╨░╨╜╨╕╨╡ 150 ╤З╨░╤Б╨╛╨▓ ╤Б╨╡╨╝╨╡╤Б╤В╤А╨░ ╨Х╨┤╨╕╨╜╤Л╨╣ ╤Н╨║╨╖╨░╨╝╨╡╨╜ CPA ╨б╨┤╨░╤В╤М ╨▓╤Б╨╡ 4 ╤А╨░╨╖╨┤╨╡╨╗╨░ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░, ╨╜╨░╨▒╤А╨░╨▓ ╨╜╨╡ ╨╝╨╡╨╜╨╡╨╡ 75 ╨▒╨░╨╗╨╗╨╛╨▓ ╨Ю╨┐╤Л╤В ╤А╨░╨▒╨╛╤В╤Л ╨Я╨╛╨╗╨╜╨░╤П ╨╖╨░╨╜╤П╤В╨╛╤Б╤В╤М 12 ╨╝╨╡╤Б╤П╤Ж╨╡╨▓ ╨Э╨╡╨┐╨╛╨╗╨╜╤Л╨╣ ╤А╨░╨▒╨╛╤З╨╕╨╣ ╨┤╨╡╨╜╤М 2000 ╤З╨░╤Б╨╛╨▓ ╨н╨║╨╖╨░╨╝╨╡╨╜ ╨┐╨╛ ╤Н╤В╨╕╨║╨╡ ╨Ь╨╕╨╜╨╕╨╝╤Г╨╝ 90% ╨в╤А╨╡╨▒╤Г╨╡╤В╤Б╤П ╨╜╨╛╨╝╨╡╤А ╤Б╨╛╤Ж╨╕╨░╨╗╤М╨╜╨╛╨│╨╛ ╤Б╤В╤А╨░╤Е╨╛╨▓╨░╨╜╨╕╤П

╨У╨╛╤Б╤Г╨┤╨░╤А╤Б╤В╨▓╨╛ ╨╜╨╡ ╨╕╨╝╨╡╨╡╤В ╨┐╤А╨╡╨┤╨▓╨░╤А╨╕╤В╨╡╨╗╤М╨╜╤Л╤Е ╤Г╤Б╨╗╨╛╨▓╨╕╨╣ ╨┤╨╗╤П ╨╝╨╕╨╜╨╕╨╝╨░╨╗╤М╨╜╨╛╨│╨╛ ╨▓╨╛╨╖╤А╨░╤Б╤В╨░, ╨│╤А╨░╨╢╨┤╨░╨╜╤Б╤В╨▓╨░ ╨╕╨╗╨╕ ╨┐╤А╨╛╨╢╨╕╨▓╨░╨╜╨╕╤П. ╨Я╨╛╨┤╨░╨╣╤В╨╡ ╨╖╨░╤П╨▓╨║╤Г ╨╜╨░ ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╨╡ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕ CPA ╤З╨╡╤А╨╡╨╖ OBA ╨▓╨╝╨╡╤Б╤В╨╡ ╤Б ╨╜╨╡╨╛╨▒╤Е╨╛╨┤╨╕╨╝╤Л╨╝╨╕ ╨┤╨╛╨║╤Г╨╝╨╡╨╜╤В╨░╨╝╨╕ ╨╕ ╤Б╨▒╨╛╤А╨░╨╝╨╕.

╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П ╨║ ╨╛╨▒╤А╨░╨╖╨╛╨▓╨░╨╜╨╕╤О

╨Ю╨▒╤П╨╖╨░╤В╨╡╨╗╤М╨╜╨╛ ╨┐╨╛╨╗╤Г╤З╨╕╤В╨╡ ╤Б╤В╨╡╨┐╨╡╨╜╤М ╨▒╨░╨║╨░╨╗╨░╨▓╤А╨░ ╨▓ ╤Г╤В╨▓╨╡╤А╨╢╨┤╨╡╨╜╨╜╨╛╨╝ ╨╜╨░ ╤А╨╡╨│╨╕╨╛╨╜╨░╨╗╤М╨╜╨╛╨╝ ╤Г╤А╨╛╨▓╨╜╨╡ ╨╕╨╜╤Б╤В╨╕╤В╤Г╤В╨╡ ╤Б╨╛ 150 ╤Б╨╡╨╝╨╡╤Б╤В╤А╨╛╨▓╤Л╨╝╨╕ ╤З╨░╤Б╨░╨╝╨╕. ╨Ф╨╛╨┐╨╛╨╗╨╜╨╕╤В╨╡╨╗╤М╨╜╤Л╨╡ ╤Б╨▓╨╡╨┤╨╡╨╜╨╕╤П ╤Б╨╝. ╨▓ ╤А╨░╨╖╨┤╨╡╨╗╨╡ ┬л╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П ╨║ ╤Н╨║╨╖╨░╨╝╨╡╨╜╤Г CPA ╨▓ ╤И╤В╨░╤В╨╡ ╨Ю╤А╨╡╨│╨╛╨╜┬╗.

╨н╨║╨╖╨░╨╝╨╡╨╜╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П

╨н╨║╨╖╨░╨╝╨╡╨╜ CPA┬атАУ ╤Н╤В╨╛ ╤В╨╡╤Б╤В, ╤Б╨╛╤Б╤В╨╛╤П╤Й╨╕╨╣ ╨╕╨╖ 4┬а╤З╨░╤Б╤В╨╡╨╣, ╨║╨╛╤В╨╛╤А╤Л╨╣ ╨╜╨╡╨╛╨▒╤Е╨╛╨┤╨╕╨╝╨╛ ╤Б╨┤╨░╤В╤М ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╤Б╨║╨╛╨╗╤М╨╖╤П╤Й╨╡╨│╨╛ 18-╨╝╨╡╤Б╤П╤З╨╜╨╛╨│╨╛ ╨┐╨╡╤А╨╕╨╛╨┤╨░. ╨Ъ╨░╨╜╨┤╨╕╨┤╨░╤В╤Л ╨┤╨╛╨╗╨╢╨╜╤Л ╨╜╨░╨▒╤А╨░╤В╤М ╨╜╨╡ ╨╝╨╡╨╜╨╡╨╡ 75 ╨▒╨░╨╗╨╗╨╛╨▓ ╨┐╨╛ ╤И╨║╨░╨╗╨╡ ╨╛╤В 0 ╨┤╨╛ 99 ╨▓ ╨║╨░╨╢╨┤╨╛╨╝ ╤А╨░╨╖╨┤╨╡╨╗╨╡. ╨Ф╨╛╨┐╨╛╨╗╨╜╨╕╤В╨╡╨╗╤М╨╜╨░╤П ╨╕╨╜╤Д╨╛╤А╨╝╨░╤Ж╨╕╤П ╤Г╨║╨░╨╖╨░╨╜╨░ ╨▓ ╤А╨░╨╖╨┤╨╡╨╗╨╡ ┬л╨Ъ╨▓╨░╨╗╨╕╤Д╨╕╨║╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П┬╗.

╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П ╨║ ╨╛╨┐╤Л╤В╤Г

╨Т╤Л ╨┤╨╛╨╗╨╢╨╜╤Л ╨▓╤Л╨┐╨╛╨╗╨╜╨╕╤В╤М:

• ╨б╤В╨░╨╢ ╤А╨░╨▒╨╛╤В╤Л ╨╜╨╡ ╨╝╨╡╨╜╨╡╨╡ 12 ╨╝╨╡╤Б╤П╤Ж╨╡╨▓ ╨╕╨╗╨╕
• 2000 ╤З╨░╤Б╨╛╨▓ ╤Н╨║╨▓╨╕╨▓╨░╨╗╨╡╨╜╤В╨╜╨╛╨│╨╛ ╨╛╨┐╤Л╤В╨░ ╤А╨░╨▒╨╛╤В╤Л ╨╜╨╡╨┐╨╛╨╗╨╜╤Л╨╣ ╤А╨░╨▒╨╛╤З╨╕╨╣ ╨┤╨╡╨╜╤М ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨║╨░╨║ ╨╝╨╕╨╜╨╕╨╝╤Г╨╝ 12 ╨╝╨╡╤Б╤П╤Ж╨╡╨▓

╨Ю╨▒╨╡╤Б╨┐╨╡╤З╤М╤В╨╡ ╨┤╨╡╨╝╨╛╨╜╤Б╤В╤А╨░╤Ж╨╕╤О ╨╛╤Б╨╜╨╛╨▓╨╜╤Л╤Е ╨║╨╛╨╝╨┐╨╡╤В╨╡╨╜╤Ж╨╕╨╣ ╨▓ ╨╛╨▒╨╗╨░╤Б╤В╨╕ ╨░╤В╤В╨╡╤Б╤В╨░╤Ж╨╕╨╕, ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П, ╨┐╤А╨╛╨╝╤Л╤И╨╗╨╡╨╜╨╜╨╛╤Б╤В╨╕ ╨╕ ╨┐╤А╨░╨▓╨╕╤В╨╡╨╗╤М╤Б╤В╨▓╨░ ╨║ ╤Г╨┤╨╛╨▓╨╗╨╡╤В╨▓╨╛╤А╨╡╨╜╨╕╤О ╤Б╨╛╨▓╨╡╤В╨░ ╤И╤В╨░╤В╨░. ╨Ю╨╜ ╨▓╨║╨╗╤О╤З╨░╨╡╤В ╨▓ ╤Б╨╡╨▒╤П ╨┐╨╛╨┤╤В╨▓╨╡╤А╨╢╨┤╨╡╨╜╨╕╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓, ╨┐╨╛╨┤╨│╨╛╤В╨╛╨▓╨║╤Г ╨╜╨░╨╗╨╛╨│╨╛╨▓╨╛╨╣ ╨┤╨╡╨║╨╗╨░╤А╨░╤Ж╨╕╨╕, ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Л╨╡ ╨║╨╛╨╜╤Б╤Г╨╗╤М╤В╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤Г╤Б╨╗╤Г╨│╨╕, ╨░ ╤В╨░╨║╨╢╨╡ ╨╛╤Ж╨╡╨╜╨║╤Г ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╨╕╤П ╨╕ ╨▓╨╜╤Г╤В╤А╨╡╨╜╨╜╨╡╨│╨╛ ╨║╨╛╨╜╤В╤А╨╛╨╗╤П. ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╨░╨║╤В╨╕╨▓╨╜╤Л╨╣ CPA ╨┤╨╛╨╗╨╢╨╡╨╜ ╨║╨╛╨╜╤В╤А╨╛╨╗╨╕╤А╨╛╨▓╨░╤В╤М ╨▓╨░╤И ╨╛╨┐╤Л╤В ╤А╨░╨▒╨╛╤В╤Л.

╨н╤В╨╕╤З╨╡╤Б╨║╨╕╨╡ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П

╨Ъ╨░╨╜╨┤╨╕╨┤╨░╤В╤Л ╨╜╨░ ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╨╡ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕ CPA ╨┤╨╛╨╗╨╢╨╜╤Л ╨┐╨╛╨┐╤Л╤В╨░╤В╤М╤Б╤П ╤Б╨┤╨░╤В╤М ╨┐╨╕╤Б╤М╨╝╨╡╨╜╨╜╤Л╨╣ ╤Н╨║╨╖╨░╨╝╨╡╨╜ ╨┐╨╛ ╨┐╤А╨╛╤Д╨╡╤Б╤Б╨╕╨╛╨╜╨░╨╗╤М╨╜╨╛╨╣ ╤Н╤В╨╕╨║╨╡, ╤З╤В╨╛╨▒╤Л ╨▓╤Л╨┐╨╛╨╗╨╜╨╕╤В╤М ╤Н╤В╨╛ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╨╡. ╨Ю╨▒╤А╨░╤В╨╕╤В╨╡ ╨▓╨╜╨╕╨╝╨░╨╜╨╕╨╡, ╤З╤В╨╛ ╨║╨░╨╜╨┤╨╕╨┤╨░╤В╤Л ╨┤╨╛╨╗╨╢╨╜╤Л ╤Б╨┤╨░╤В╤М ╤Н╨║╨╖╨░╨╝╨╡╨╜ ╨┐╨╛ ╤Н╤В╨╕╨║╨╡ ╤В╨╛╨╗╤М╨║╨╛ ╨┐╨╛╤Б╨╗╨╡ ╤Б╨┤╨░╤З╨╕ ╨▓╤Б╨╡╤Е ╤А╨░╨╖╨┤╨╡╨╗╨╛╨▓ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░ CPA. ╨а╨░╨╖╨┤╨╡╨╗╤Л ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░ CPA╨Х╨┤╨╕╨╜╤Л╨╣ ╤Н╨║╨╖╨░╨╝╨╡╨╜ ╤Б╨╡╤А╤В╨╕╤Д╨╕╤Ж╨╕╤А╨╛╨▓╨░╨╜╨╜╨╛╨│╨╛ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╨░ (CPA) ╤Б╨╛╤Б╤В╨╛╨╕╤В ╨╕╨╖ ╤З╨╡╤В╤Л╤А╨╡╤Е ╤А╨░╨╖╨┤╨╡╨╗╨╛╨▓, ╨░ ╨╕╨╝╨╡╨╜╨╜╨╛: ╨░╤Г╨┤╨╕╤В ╨╕ ╨░╤В╤В╨╡╤Б╤В╨░╤Ж╨╕╤П (AUD), ╨▒╨╕╨╖╨╜╨╡╤Б-╤Б╤А╨╡╨┤╨░ ╨╕ ╨║╨╛╨╜╤Ж╨╡╨┐╤Ж╨╕╨╕ (BEC), ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Л╨╣ ╤Г╤З╨╡╤В ╨╕ ╨Ю╤В╤З╨╡╤В╨╜╨╛╤Б╤В╤М (FAR) ╨╕ ╨а╨╡╨│╤Г╨╗╨╕╤А╨╛╨▓╨░╨╜╨╕╨╡ (REG). ╨г╨╜╨╕╨║╨░╨╗╤М╨╜╨╛╨╡ ╤Б╨╛╨┤╨╡╤А╨╢╨░╨╜╨╕╨╡, ╤Б╤В╤А╤Г╨║╤В╤Г╤А╨░, ╤Д╨╛╤А╨╝╨░╤В ╨╕ ╨╛╤Ж╨╡╨╜╨║╨░ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░ CPA ╨┤╨╡╨╗╨░╤О╤В ╨╡╨│╨╛ ╨╛╨┤╨╜╨╕╨╝ ╨╕╨╖ ╤Б╨░╨╝╤Л╤Е ╤Б╨╗╨╛╨╢╨╜╤Л╤Е ╨┐╤А╨╛╤Д╨╡╤Б╤Б╨╕╨╛╨╜╨░╨╗╤М╨╜╤Л╤Е ╤Н╨║╨╖╨░╨╝╨╡╨╜╨╛╨▓. ╤З╨╕╤В╨░╤В╤М ╨┤╨░╨╗╨╡╨╡. ╨Ъ╨░╨╜╨┤╨╕╨┤╨░╤В╤Л ╨╝╨╛╨│╤Г╤В ╨┐╨╛╨┤╨░╤В╤М ╨╖╨░╤П╨▓╨║╤Г ╨╜╨░ ╨║╤Г╤А╤Б ╤Н╤В╨╕╨║╨╕ ╨╕ ╤Н╨║╨╖╨░╨╝╨╡╨╜ ╤З╨╡╤А╨╡╨╖ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╨╡ ╨┤╨▓╨╡ ╨╛╤А╨│╨░╨╜╨╕╨╖╨░╤Ж╨╕╨╕:

• ╨Р╨Ш╨Ъ╨Я╨Р
• ╨Ю╤А╨╡╨│╨╛╨╜╤Б╨║╨╛╨╡ ╨╛╨▒╤Й╨╡╤Б╤В╨▓╨╛ CPA (ORCPA)

╨Ю╨╖╨╜╨░╨║╨╛╨╝╤М╤В╨╡╤Б╤М ╤Б╨╛ ╨▓╤Б╨╡╨╝╨╕ ╨┐╨╛╨┤╤А╨╛╨▒╨╜╨╛╤Б╤В╤П╨╝╨╕ ╨║╤Г╤А╤Б╨░ ╤Н╤В╨╕╨║╨╕, ╨┐╤А╨╡╨┤╨╗╨░╨│╨░╨╡╨╝╨╛╨│╨╛ AICPA, ╨╖╨┤╨╡╤Б╤М.

╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╛╤Б╤В╨╕
╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П
╨Я╨╛╤Б╤В╨░╨▓╤Й╨╕╨║╨╕ ╨║╤Г╤А╤Б╨╛╨▓ ╨┐╨╛ ╤Н╤В╨╕╨║╨╡ AICPA Oregon Society of CPAs ╨Ъ╤Г╤А╤Б ╨┐╨╛ ╤Н╤В╨╕╨║╨╡ ╨Я╤А╨╛╤Д╨╡╤Б╤Б╨╕╨╛╨╜╨░╨╗╤М╨╜╨░╤П ╤Н╤В╨╕╨║╨░: ╨║╨╛╨╝╨┐╨╗╨╡╨║╤Б╨╜╤Л╨╣ ╨║╤Г╤А╤Б AICPA (╨┤╨╗╤П ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╤А╨╛╨▓╨░╨╜╨╕╤П) ╨б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨з╨╗╨╡╨╜╤Л 189 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р (AICPA) 145 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р (ORCPA) ╨Э╨╡ ╤З╨╗╨╡╨╜╤Л 245 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р (AICPA) 145 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р (ORCPA) ╨а╨╡╨╢╨╕╨╝ ╨в╨╡╨║╤Б╤В╨╛╨▓╤Л╨╣ ╨╕ ╨╛╨╜╨╗╨░╨╣╨╜-╤Д╨╛╤А╨╝╨░╤В ╨д╨╛╤А╨╝╨░╤В ╨б╨░╨╝╨╛╨╛╨▒╤Г╤З╨╡╨╜╨╕╨╡/ ╨Ъ╨╗╤О╤З╨╡╨▓╤Л╨╡ ╤В╨╡╨╝╤Л ╨┐╨╛ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤О ╨Ъ╨╛╨╜╤Ж╨╡╨┐╤В╤Г╨░╨╗╤М╨╜╨░╤П ╨╛╤Б╨╜╨╛╨▓╨░ ╨Ъ╨╛╨┤╨╡╨║╤Б ╨┐╤А╨╛╤Д╨╡╤Б╤Б╨╕╨╛╨╜╨░╨╗╤М╨╜╨╛╨│╨╛ ╨┐╨╛╨▓╨╡╨┤╨╡╨╜╨╕╤П AICPA ╨Я╨╛╤Б╤В╤Г╨┐╨║╨╕, ╨┤╨╕╤Б╨║╤А╨╡╨┤╨╕╤В╨╕╤А╤Г╤О╤Й╨╕╨╡ ╨┐╤А╨╛╤Д╨╡╤Б╤Б╨╕╤О CPA ╨Э╨╡╨╖╨░╨▓╨╕╤Б╨╕╨╝╨╛╤Б╤В╤М ╨н╤В╨╕╤З╨╡╤Б╨║╨╕╨╡ ╤И╨░╨│╨╕ ╨Ч╨░╤А╨╡╨│╨╕╤Б╤В╤А╨╕╤А╤Г╨╣╤В╨╡╤Б╤М ╨╜╨░ ╤Н╨║╨╖╨░╨╝╨╡╨╜ ╨Я╨╛╨╗╤Г╤З╨╕╤В╨╡ ╨┐╨╛╨┤╤В╨▓╨╡╤А╨╢╨┤╨╡╨╜╨╕╨╡ ╨┐╨╛ ╤Н╨╗╨╡╨║╤В╤А╨╛╨╜╨╜╨╛╨╣ ╨┐╨╛╤З╤В╨╡ ╨╛╤В AICPA ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ 1-2 ╤А╨░╨▒╨╛╤З╨╕╤Е ╨┤╨╜╨╡╨╣ ╨Ф╨╛╤Б╤В╤Г╨┐ ╨║ ╨║╤Г╤А╤Б╤Г ╨Ч╨░╨┐╨╗╨░╨╜╨╕╤А╤Г╨╣╤В╨╡ ╨╕ ╤Б╨┤╨░╨╣╤В╨╡ ╤Н╨║╨╖╨░╨╝╨╡╨╜ ╨н╨║╨╖╨░╨╝╨╡╨╜ ╨┐╨╛ ╤Н╤В╨╕╨║╨╡ ╨Ю╨╜╨╗╨░╨╣╨╜-╨╖╨░╨┐╤А╨╛╤Б╤Л MCQ ╨Я╤А╨╛╤Е╨╛╨┤╨╜╨╛╨╣ ╨▒╨░╨╗╨╗ 90%

╨Э╨╡╨┐╤А╨╡╤А╤Л╨▓╨╜╨╛╨╡ ╨┐╤А╨╛╤Д╨╡╤Б╤Б╨╕╨╛╨╜╨░╨╗╤М╨╜╨╛╨╡ ╨╛╨▒╤А╨░╨╖╨╛╨▓╨░╨╜╨╕╨╡ (CPE)

CPA ╤И╤В╨░╤В╨░ ╨Ю╤А╨╡╨│╨╛╨╜ ╨┤╨╛╨╗╨╢╨╜╤Л ╨┐╨╛╨╗╤Г╤З╨░╤В╤М 80 ╨║╤А╨╡╨┤╨╕╤В╨╜╤Л╤Е ╤З╨░╤Б╨╛╨▓ CPE ╤А╨░╨╖ ╨▓ ╨┤╨▓╨░ ╨│╨╛╨┤╨░, ╤З╤В╨╛╨▒╤Л ╨┐╤А╨╛╨┤╨╛╨╗╨╢╨░╤В╤М ╨┐╤А╨╡╨┤╨╗╨░╨│╨░╤В╤М ╨║╨╛╨╝╨┐╨╡╤В╨╡╨╜╤В╨╜╤Л╨╡ ╤Г╤Б╨╗╤Г╨│╨╕ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╨░. ╨Ю╨╜╨╕ ╨╝╨╛╨│╤Г╤В ╨┐╤А╨╛╨╣╤В╨╕ ╨╜╨╡╨╛╨▒╤Е╨╛╨┤╨╕╨╝╨╛╨╡ ╨║╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨╛ ╤З╨░╤Б╨╛╨▓ ╨▓ ╤А╨░╨╝╨║╨░╤Е ╨┐╤А╨╛╨│╤А╨░╨╝╨╝, ╨┐╤А╨╡╨┤╨╗╨░╨│╨░╨╡╨╝╤Л╤Е ╤Б╨┐╨╛╨╜╤Б╨╛╤А╨░╨╝╨╕ ╨Э╨░╤Ж╨╕╨╛╨╜╨░╨╗╤М╨╜╨╛╨│╨╛ ╤А╨╡╨╡╤Б╤В╤А╨░ NASBA.

╨Т╨╛╤В ╨▓╤Б╨╡, ╤З╤В╨╛ ╨▓╨░╨╝ ╨╜╤Г╨╢╨╜╨╛ ╨╖╨╜╨░╤В╤М.

╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╛╤Б╤В╨╕
╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П
╨Ф╨░╤В╨░ ╨┐╤А╨╛╨┤╨╗╨╡╨╜╨╕╤П ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕ ╨Ы╨╕╤Ж╨╡╨╜╨╖╨╕╤П ╤Б ╨╜╨╡╤З╨╡╤В╨╜╤Л╨╝ ╨╜╨╛╨╝╨╡╤А╨╛╨╝ 30 ╨╕╤О╨╜╤П ╨╜╨╡╤З╨╡╤В╨╜╨╛╨│╨╛ ╨│╨╛╨┤╨░ ╨Ы╨╕╤Ж╨╡╨╜╨╖╨╕╤П ╤Б ╤З╨╡╤В╨╜╤Л╨╝ ╨╜╨╛╨╝╨╡╤А╨╛╨╝ 30 ╨╕╤О╨╜╤П ╤З╨╡╤В╨╜╨╛╨│╨╛ ╨│╨╛╨┤╨░ ╨Ю╤В╤З╨╡╤В╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤ CPE 1 ╨╕╤О╨╗╤П тАУ 30 ╨╕╤О╨╜╤П (╤А╨░╨╖ ╨▓ ╨┤╨▓╨░ ╨│╨╛╨┤╨░) ╨в╤А╨╡╨▒╤Г╨╡╨╝╤Л╨╡ ╤З╨░╤Б╤Л CPE 80 ╤З╨░╤Б╨╛╨▓ (24 ╤З╨░╤Б╨░ ╨▓ ╨│╨╛╨┤) ╨н╤В╨╕╤З╨╡╤Б╨║╨╕╨╡ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П ╨┤╨╗╤П ╨┐╨╡╤А╨▓╨╛╨│╨╛ ╨┐╤А╨╛╨┤╨╗╨╡╨╜╨╕╤П ╤А╨░╨╖╤А╨╡╤И╨╡╨╜╨╕╤П 4 ╤З╨░╤Б╨╛╨▓ ╨╜╨░ ╨┐╤А╨╛╤Д╨╡╤Б╤Б╨╕╨╛╨╜╨░╨╗╤М╨╜╨╛╨╡ ╨┐╨╛╨▓╨╡╨┤╨╡╨╜╨╕╨╡ ╨╕ ╤Н╤В╨╕╨║╤Г ╨Ф╨╗╤П ╨┐╨╛╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╡╨│╨╛ ╨┐╤А╨╛╨┤╨╗╨╡╨╜╨╕╤П ╤А╨░╨╖╤А╨╡╤И╨╡╨╜╨╕╤П 4 ╤З╨░╤Б╨░ ╨╜╨░ ╨┐╤А╨╛╤Д╨╡╤Б╤Б╨╕╨╛╨╜╨░╨╗╤М╨╜╨╛╨╡ ╨┐╨╛╨▓╨╡╨┤╨╡╨╜╨╕╨╡ ╨╕ ╤Н╤В╨╕╨║╤Г ╨Т╤Л╨┐╨╛╨╗╨╜╨╡╨╜╨╕╨╡ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╨╣ ╤И╤В╨░╤В╨░ ╨Ю╤А╨╡╨│╨╛╨╜ ╨┐╨╛ ╤Н╤В╨╕╨║╨╡ (╨╛╤Б╨╜╨╛╨▓╨╜╨╛╨╡ ╨╝╨╡╤Б╤В╨╛ ╨┤╨╡╤П╤В╨╡╨╗╤М╨╜╨╛╤Б╤В╨╕ ╨╜╨╡ ╨▓ ╤И╤В╨░╤В╨╡ ╨Ю╤А╨╡╨│╨╛╨╜) ╨╕╨╗╨╕ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╨╣ ╤И╤В╨░╤В╨░ ╨Ю╤А╨╡╨│╨╛╨╜ ╨┐╨╛ CPE (╨╡╤Б╨╗╨╕ ╨╜╨╡╤В ╤Н╤В╨╕╤З╨╡╤Б╨║╨╕╤Е ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╨╣) ╨Ю╨│╤А╨░╨╜╨╕╤З╨╡╨╜╨╕╤П ╨┐╨╛ ╨║╤А╨╡╨┤╨╕╤В╨░╨╝ ╨Ш╨╜╤Б╤В╤А╤Г╨║╤Ж╨╕╨╕ ╨╕ ╨╛╨┐╤Г╨▒╨╗╨╕╨║╨╛╨▓╨░╨╜╨╜╤Л╨╡ ╨╝╨░╤В╨╡╤А╨╕╨░╨╗╤Л ╨Ь╨░╨║╤Б╨╕╨╝╤Г╨╝ 50% ╨╛╤В ╨╛╨▒╤Й╨╡╨│╨╛ ╨║╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨░ ╤З╨░╤Б╨╛╨▓ Nano Learning ╨Ь╨░╨║╤Б╨╕╨╝╤Г╨╝ 10% ╨╛╤В ╨╛╨▒╤Й╨╡╨│╨╛ ╤З╨╕╤Б╨╗╨░ CPE ╨Э╨╡╤В╨╡╤Е╨╜╨╕╤З╨╡╤Б╨║╨╕╨╡ ╨║╤А╨╡╨┤╨╕╤В╤Л ╨Ь╨░╨║╤Б╨╕╨╝╤Г╨╝ 16 ╤З╨░╤Б╨╛╨▓ ╨Я╤А╨░╨║╤В╨╕╤З╨╡╤Б╨║╨╕╨╣ ╨╛╨▒╨╖╨╛╤А ╨Т╤Б╨╡╨│╨╛ 16 ╤З╨░╤Б╨╛╨▓ (╨╝╨░╨║╤Б╨╕╨╝╤Г╨╝ 2 ╤З╨░╤Б╨░ ╨╜╨░ ╨┐╤А╨╕╨╝╨╡╤А) ╨б╨░╨╝╨╛╨╛╨▒╤Г╤З╨╡╨╜╨╕╨╡ ╨Ф╨╛╨╗╨╢╨╡╨╜ ╨▒╤Л╤В╤М ╨╛╨┤╨╛╨▒╤А╨╡╨╜ ╨б╨╗╤Г╨╢╨▒╨╛╨╣ ╨╛╨▒╨╡╤Б╨┐╨╡╤З╨╡╨╜╨╕╤П ╨║╨░╤З╨╡╤Б╤В╨▓╨░ NASBA (QAS) ╨Ю╨▒╨╗╨░╤Б╤В╨╕ ╨╛╨▒╤Г╤З╨╡╨╜╨╕╤П ╨Ю╨│╤А╨░╨╜╨╕╤З╨╡╨╜╨╕╤П ╨┐╨╛ ╨║╨╛╨╜╨║╤А╨╡╤В╨╜╤Л╨╝ ╨┐╤А╨╡╨┤╨╝╨╡╤В╨╜╤Л╨╡ ╨╛╨▒╨╗╨░╤Б╤В╨╕

╨Э╨░╨╕╨▒╨╛╨╗╨╡╨╡ ╨▓╨░╨╢╨╜╤Л╨╝ ╨░╤Б╨┐╨╡╨║╤В╨╛╨╝ ╤Б╤В╨░╨╜╨╛╨▓╨╗╨╡╨╜╨╕╤П CPA ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╨▓╤Л╨▒╨╛╤А ╤И╤В╨░╤В╨░, ╨▓ ╨║╨╛╤В╨╛╤А╨╛╨╝ ╨▓╤Л ╤Е╨╛╤В╨╕╤В╨╡ ╨┐╨╛╨╗╤Г╤З╨╕╤В╤М ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╤О. ╨е╨╛╤В╤П ╨┐╨╛╨╜╨░╤З╨░╨╗╤Г ╤Б╨┤╨░╤З╨░ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░ CPA ╨╕ ╨▓╤Л╨┐╨╛╨╗╨╜╨╡╨╜╨╕╨╡ ╨┤╤А╤Г╨│╨╕╤Е ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╛╨╜╨╜╤Л╤Е ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╨╣ ╨╝╨╛╨╢╨╡╤В ╨┐╨╛╨║╨░╨╖╨░╤В╤М╤Б╤П ╤Б╨╗╨╛╨╢╨╜╨╛╨╣ ╨╖╨░╨┤╨░╤З╨╡╨╣, ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╨╡ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨╣ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕ ╨▓ ╤И╤В╨░╤В╨╡ ╨Ю╤А╨╡╨│╨╛╨╜ ╨╛╤В╨║╤А╨╛╨╡╤В ╨╝╨╜╨╛╨╢╨╡╤Б╤В╨▓╨╛ ╨▓╨╛╨╖╨╝╨╛╨╢╨╜╨╛╤Б╤В╨╡╨╣ ╨┤╨╗╤П ╨┐╤А╨╕╨▒╤Л╨╗╤М╨╜╨╛╨╣ ╨║╨░╤А╤М╨╡╤А╤Л.

╨Т╤Л ╨┤╨╛╨╗╨╢╨╜╤Л ╨╜╨░╤З╨░╤В╤М ╨┐╨╛╨┤╨│╨╛╤В╨╛╨▓╨║╤Г ╤Б╤А╨░╨╖╤Г ╨┐╨╛╤Б╨╗╨╡ ╨┐╨╛╤Б╤В╤Г╨┐╨╗╨╡╨╜╨╕╤П ╨▓ ╨║╨╛╨╗╨╗╨╡╨┤╨╢. ╨н╤В╨╛ ╤Б╤Н╨║╨╛╨╜╨╛╨╝╨╕╤В ╨╝╨╜╨╛╨│╨╛ ╨▓╤А╨╡╨╝╨╡╨╜╨╕ ╨╕ ╨╛╨▒╨╡╤Б╨┐╨╡╤З╨╕╤В ╨╗╤Г╤З╤И╨╕╨╡ ╤А╨╡╨╖╤Г╨╗╤М╤В╨░╤В╤Л. ╨Ш╨╖╨╗╨╕╤И╨╜╨╡, ╤З╤В╨╛ ╨Ю╤А╨╡╨│╨╛╨╜ ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╨│╨╛╤Б╤В╨╡╨┐╤А╨╕╨╕╨╝╨╜╤Л╨╝ ╤И╤В╨░╤В╨╛╨╝ ╨┤╨╗╤П ╨╗╤О╨┤╨╡╨╣, ╨┐╨╗╨░╨╜╨╕╤А╤Г╤О╤Й╨╕╤Е ╨┐╨╛╨│╤А╤Г╨╖╨╕╤В╤М╤Б╤П ╨▓ ╨┐╤А╨╛╤Д╨╡╤Б╤Б╨╕╤О CPA. ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╨▓╤Л ╨╝╨╛╨╢╨╡╤В╨╡ ╨╛╨╖╨╜╨░╨║╨╛╨╝╨╕╤В╤М╤Б╤П ╤Б CPE ╨┤╨╗╤П CPACPE. ╨Ф╨╗╤П CPAA ╤Б╨╡╤А╤В╨╕╤Д╨╕╤Ж╨╕╤А╨╛╨▓╨░╨╜╨╜╤Л╨╣ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А (CPA) ╨▓╨░╨╝ ╨╜╨╡╨╛╨▒╤Е╨╛╨┤╨╕╨╝╨╛ ╨┐╨╛╨╗╤Г╤З╨╕╤В╤М ╨║╤А╨╡╨┤╨╕╤В╤Л ╨╜╨╡╨┐╤А╨╡╤А╤Л╨▓╨╜╨╛╨│╨╛ ╨┐╤А╨╛╤Д╨╡╤Б╤Б╨╕╨╛╨╜╨░╨╗╤М╨╜╨╛╨│╨╛ ╨╛╨▒╤А╨░╨╖╨╛╨▓╨░╨╜╨╕╤П ╨╕╨╗╨╕ CPE ╨┤╨╗╤П ╨┐╨╛╨┤╨┤╨╡╤А╨╢╨░╨╜╨╕╤П ╨▓╨░╤И╨╡╨╣ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕. ╨н╤В╨╛ ╨│╨░╤А╨░╨╜╤В╨╕╤А╤Г╨╡╤В, ╤З╤В╨╛ ╨▓╤Л ╨░╨║╤В╨╕╨▓╨╜╨╛ ╤Г╤З╨░╤Б╤В╨▓╤Г╨╡╤В╨╡ ╨▓ ╤Г╨╗╤Г╤З╤И╨╡╨╜╨╕╨╕ ╤Б╨▓╨╛╨╕╤Е ╨┐╤А╨╛╤Д╨╡╤Б╤Б╨╕╨╛╨╜╨░╨╗╤М╨╜╤Л╤Е ╨╖╨╜╨░╨╜╨╕╨╣, ╤Г╤З╨░╤Б╤В╨▓╤Г╤П ╨▓ ╤Г╤З╨╡╨▒╨╜╨╛╨╣ ╨┤╨╡╤П╤В╨╡╨╗╤М╨╜╨╛╤Б╤В╨╕. ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡.

╨Ю╤А╨╡╨│╨╛╨╜╤Б╨║╨╕╨╣ ╤Н╨║╨╖╨░╨╝╨╡╨╜ ╨╕ ╨╕╨╜╤Д╨╛╤А╨╝╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤А╨╡╤Б╤Г╤А╤Б╤Л

1. ╨Ю╤А╨╡╨│╨╛╨╜╤Б╨║╨╛╨╡ ╨╛╨▒╤Й╨╡╤Б╤В╨▓╨╛ ╨┤╨╕╨┐╨╗╨╛╨╝╨╕╤А╨╛╨▓╨░╨╜╨╜╤Л╤Е ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╨╛╨▓ (https://www.orcpa.org/)

╨Я╨╛╤З╤В╨╛╨▓╤Л╨╣ ╤П╤Й╨╕╨║: PO Box 4555, Beaverton, Oregon 97076

╨Ю╤Д╨╕╤Б: 10206 SW Laurel Street, Beaverton, Oregon 97005

╨Ю╤Б╨╜╨╛╨▓╨╜╨╛╨╣: 503-641-7200

╨С╨╡╤Б╨┐╨╗╨░╤В╨╜╤Л╨╣ ╨╜╨╛╨╝╨╡╤А: 800-255-1470

╨д╨░╨║╤Б: 503-626-2942

2. ╨С╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╕╨╣ ╤Б╨╛╨▓╨╡╤В ╤И╤В╨░╤В╨░ ╨Ю╤А╨╡╨│╨╛╨╜ (╨░╨╜╨│╨╗.https://www.oregon.gov/BOA/)

╨С╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╕╨╣ ╤Б╨╛╨▓╨╡╤В

200 Hawthorne Avenue SE, Suite D450

╨б╨░╨╗╨╡╨╝, ╨Ю╤А╨╡╨│╨╛╨╜ 97301-5289

╨Ю╤Б╨╜╨╛╨▓╨╜╨╛╨╣: 503-378-4181

╨д╨Р╨Ъ╨б: 503-378-3575

╨н╨╗╨╡╨║╤В╤А╨╛╨╜╨╜╨░╤П ╨┐╨╛╤З╤В╨░: [email┬аprotected]

3. ╨Р╨Ш╨Ъ╨Я╨Р (https://www.aicpa.org/)

220 ╨Ы╨╕ ╨д╨░╤А╨╝ ╨а╨╛╤Г╨┤

╨Ф╨░╤А╨╡╨╝, ╨б╨╡╨▓╨╡╤А╨╜╨░╤П ╨Ъ╨░╤А╨╛╨╗╨╕╨╜╨░ 27707-8110

╨д╨░╨║╤Б-╤Б╨╡╤А╨▓╨╡╤А: 800.362.5066

╨Э╨╛╨╝╨╡╤А ╤В╨╡╨╗╨╡╤Д╨╛╨╜╨░: 888.777.7077

4. ╨Ы╨Ю╨Т╨г╨и╨Ъ╨Р (https://nasba.org/)

150 ╨з╨╡╤В╨▓╨╡╤А╤В╨░╤П ╨░╨▓╨╡╨╜╤О ╨б╨╡╨▓╨╡╤А

╨Ы╤О╨║╤Б 700

╨Э╤Н╤И╨▓╨╕╨╗╨╗, ╨в╨╡╨╜╨╜╨╡╤Б╤Б╨╕ 37219-2417

╨в╨╡╨╗.: 615-880-4200

╨д╨░╨║╤Б: 615-880-4290

╨а╨╡╨║╨╛╨╝╨╡╨╜╨┤╤Г╨╡╨╝╤Л╨╡ ╤Б╤В╨░╤В╤М╨╕

╨а╤Г╨║╨╛╨▓╨╛╨┤╤Б╤В╨▓╨╛ ╨┐╨╛ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П╨╝ ╨║ ╤Н╨║╨╖╨░╨╝╨╡╨╜╤Г ╨╕ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕ CPA ╨▓ ╨о╨╢╨╜╨╛╨╝ ╨Ю╤А╨╡╨│╨╛╨╜╨╡. ╨Ч╨┤╨╡╤Б╤М ╨╝╤Л ╨╛╨▒╤Б╤Г╨╢╨┤╨░╨╡╨╝ ╨▓╤Б╨╡ ╨░╤Б╨┐╨╡╨║╤В╤Л ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕ Oregon CPA, ╤В╨░╨║╨╕╨╡ ╨║╨░╨║ ╨┐╤А╨░╨▓╨╛ ╨╜╨░ ╤Г╤З╨░╤Б╤В╨╕╨╡, ╤Б╨▒╨╛╤А╤Л, ╨┤╨╛╨║╤Г╨╝╨╡╨╜╤В╤Л ╨╕ ╤В. ╨┤. ╨Т╤Л ╤В╨░╨║╨╢╨╡ ╨╝╨╛╨╢╨╡╤В╨╡ ╨╛╨╖╨╜╨░╨║╨╛╨╝╨╕╤В╤М╤Б╤П ╤Б╨╛ ╤Б╤В╨░╤В╤М╤П╨╝╨╕ ╨╜╨╕╨╢╨╡, ╤З╤В╨╛╨▒╤Л ╤Б╤А╨░╨▓╨╜╨╕╤В╤М CPA ╤Б ╨┤╤А╤Г╨│╨╕╨╝╨╕ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░╨╝╨╕:

• ╨н╨║╨╖╨░╨╝╨╡╨╜ CPA ╨▓ ╨Ш╨╜╨┤╨╕╨░╨╜╨╡
• ╨н╨║╨╖╨░╨╝╨╡╨╜ CPA ╨▓ ╨Р╤А╨║╨░╨╜╨╖╨░╤Б╨╡
• ╨н╨║╨╖╨░╨╝╨╡╨╜ CPA ╨▓ ╨Р╨╣╨╛╨▓╨╡