╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П ╨║ ╤Н╨║╨╖╨░╨╝╨╡╨╜╤Г ╨╕ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕ CPA ╨▓ ╤И╤В╨░╤В╨╡ ╨Ь╨╕╤Б╤Б╨╕╤Б╨╕╨┐╨╕

╨н╨║╨╖╨░╨╝╨╡╨╜ CPA ╨▓ ╨Ь╨╕╤Б╤Б╨╕╤Б╨╕╨┐╨╕

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

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

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

╨б╨▓╨╡╨┤╨╡╨╜╨╕╤П╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П╨Ь╨╕╨╜╨╕╨╝╨░╨╗╤М╨╜╤Л╨╣ ╨▓╨╛╨╖╤А╨░╤Б╤В╨Э╨╡ ╤В╤А╨╡╨▒╤Г╨╡╤В╤Б╤П╨б╨и╨Р. ╨У╤А╨░╨╢╨┤╨░╨╜╤Б╤В╨▓╨╛╨Э╨╡ ╤В╤А╨╡╨▒╤Г╨╡╤В╤Б╤П╨Я╤А╨╛╨╢╨╕╨▓╨░╨╜╨╕╨╡ ╨▓ ╤И╤В╨░╤В╨╡ ╨Ь╨╕╤Б╤Б╨╕╤Б╨╕╨┐╨╕╨в╤А╨╡╨▒╤Г╨╡╤В╤Б╤П╨б╨╛╤Ж╨╕╨░╨╗╤М╨╜╨╛╨╡ ╨╛╨▒╨╡╤Б╨┐╨╡╤З╨╡╨╜╨╕╨╡╨в╤А╨╡╨▒╤Г╨╡╤В╤Б╤П╨е╨╛╤А╨╛╤И╨╕╨╣ ╨╝╨╛╤А╨░╨╗╤М╨╜╤Л╨╣ ╨╛╨▒╨╗╨╕╨║╨в╤А╨╡╨▒╤Г╨╡╤В╤Б╤П╨Ю╨▒╤А╨░╨╖╨╛╨▓╨░╨╜╨╕╨╡ ╨┤╨╗╤П ╤Б╨┤╨░╤З╨╕ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░ CPA╨б╤В╨╡╨┐╨╡╨╜╤М ╨▒╨░╨║╨░╨╗╨░╨▓╤А╨░ ╤Б╨╛ 120 ╤Б╨╡╨╝╨╡╤Б╤В╤А╨╛╨▓╤Л╨╝╨╕ ╤З╨░╤Б╨░╨╝╨╕ ╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╨╡ ╨║ ╤Б╨┤╨░╤З╨╡ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░ CPA75 ╨▒╨░╨╗╨╗╨╛╨▓ ╨▓ ╨║╨░╨╢╨┤╨╛╨╝ ╤А╨░╨╖╨┤╨╡╨╗╨╡ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╨╡ ╨║ ╨╛╨▒╤А╨░╨╖╨╛╨▓╨░╨╜╨╕╤О ╨┤╨╗╤П ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╤П ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕150 ╤З╨░╤Б╨╛╨▓╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╨╡ ╨║ ╨╛╨┐╤Л╤В╤Г ╨┤╨╗╤П ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╤П ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕1 ╨│╨╛╨┤ ╨╛╨▒╤Й╨╡╨│╨╛ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨│╨╛ ╨╛╨┐╤Л╤В╨░╨н╨║╨╖╨░╨╝╨╡╨╜ ╨┐╨╛ ╤Н╤В╨╕╨║╨╡╨Э╨╡ ╤В╤А╨╡╨▒╤Г╨╡╤В╤Б╤П

╨Ъ╨░╨╜╨┤╨╕╨┤╨░╤В╤Л ╤Б ╨╕╨╜╨╛╤Б╤В╤А╨░╨╜╨╜╤Л╨╝╨╕ ╨░╨║╨░╨┤╨╡╨╝╨╕╤З╨╡╤Б╨║╨╕╨╝╨╕ ╨┤╨╛╨║╤Г╨╝╨╡╨╜╤В╨░╨╝╨╕ ╨┤╨╛╨╗╨╢╨╜╤Л ╨╖╨░╨┐╤А╨░╤И╨╕╨▓╨░╤В╤М ╤В╨╛╨╗╤М╨║╨╛ ╨Ь╨╡╨╢╨┤╤Г╨╜╨░╤А╨╛╨┤╨╜╤Г╤О ╤Б╨╗╤Г╨╢╨▒╤Г ╨╛╤Ж╨╡╨╜╨║╨╕ NASBA (NIES) ╨┤╨╗╤П ╨╛╤Ж╨╡╨╜╨║╨╕ ╨║╤Г╤А╤Б╨░ ╨╖╨░ ╨║╤Г╤А╤Б╨╛╨╝.

╨Ю╤В╨┐╤А╨░╨▓╤М╤В╨╡ ╨╖╨░╤П╨▓╨║╤Г ╨╜╨░ ╤Н╨║╨╖╨░╨╝╨╡╨╜, ╤Б╨▒╨╛╤А╤Л ╨╕ ╤Б╤В╨╡╨╜╨╛╨│╤А╨░╨╝╨╝╤Л ╨▓ ╨С╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╕╨╣ ╤Б╨╛╨▓╨╡╤В ╤И╤В╨░╤В╨░ ╨Ь╨╕╤Б╤Б╨╕╤Б╨╕╨┐╨╕. ╨Я╨╛╨╢╨░╨╗╤Г╨╣╤Б╤В╨░, ╨┐╨╛╤Б╨╡╤В╨╕╤В╨╡ ╨▓╨╡╨▒-╤Б╨░╨╣╤В ╨У╨╛╤Б╤Г╨┤╨░╤А╤Б╤В╨▓╨╡╨╜╨╜╨╛╨│╨╛ ╤Б╨╛╨▓╨╡╤В╨░ ╨┤╨╗╤П ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╤П ╨▒╨╛╨╗╨╡╨╡ ╨┐╨╛╨┤╤А╨╛╨▒╨╜╨╛╨╣ ╨╕╨╜╤Д╨╛╤А╨╝╨░╤Ж╨╕╨╕.

╨Я╨╗╨░╤В╨╡╨╢

╨Ч╨░╤П╨▓╨╕╤В╨╡╨╗╨╕ ╨▓╨┐╨╡╤А╨▓╤Л╨╡:

ParticularsAmountTotal Fees╨Я╨╗╨░╤В╨░ ╨╖╨░ ╨┐╨╛╨┤╨░╤З╤Г ╨╖╨░╤П╨▓╨╗╨╡╨╜╨╕╤П тАФ 150 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р. ╨н╨║╨╖╨░╨╝╨╡╨╜╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤Б╨▒╨╛╤А╤Л тАФ 226,15 ╨░╨▓╤Б╤В╤А╨░╨╗╨╕╨╣╤Б╨║╨╕╤Е ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ BEC 226,15 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р. 226,15 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р REG 226,15 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р. ╨Я╨╗╨░╤В╨░ ╨╖╨░ ╨╛╨▒╤А╨░╨▒╨╛╤В╨║╤Г ╨б╨╛╨▓╨╡╤В╨╛╨╝ ╨┤╨╕╤А╨╡╨║╤В╨╛╤А╨╛╨▓ 100 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р 210 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р. ╨Т╨╛╤Б╤Б╤В╨░╨╜╨╛╨▓╨╗╨╡╨╜╨╕╨╡ ╨╖╨░╤П╨▓╨║╨╕ ╨╜╨░ ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╨╡ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕ CPA. ╨а╨╡╨│╨╕╤Б╤В╤А╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╣ ╤Б╨▒╨╛╤А.

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

CPA ╨╕╨╖ ╨Ь╨╕╤Б╤Б╨╕╤Б╨╕╨┐╨╕ ╨┤╨╛╨╗╨╢╨╜╤Л ╨╖╨░╤А╨░╨▒╨░╤В╤Л╨▓╨░╤В╤М 40 ╨║╤А╨╡╨┤╨╕╤В╨╜╤Л╤Е ╤З╨░╤Б╨╛╨▓ CPE ╨║╨░╨╢╨┤╤Л╨╣ ╨│╨╛╨┤, ╤З╤В╨╛╨▒╤Л ╨┐╨╛╨┤╨┤╨╡╤А╨╢╨╕╨▓╨░╤В╤М ╤Б╨▓╨╛╤О ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╤Г╤О ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╤О. ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╨╛╨╜╨╕ ╨┤╨╛╨╗╨╢╨╜╤Л ╨╖╨░╨┐╨╕╤Б╨░╤В╤М╤Б╤П ╨╜╨░ ╨┐╤А╨╛╨│╤А╨░╨╝╨╝╤Л ╨╛╨▒╤Г╤З╨╡╨╜╨╕╤П, ╨┐╤А╨╡╨┤╨╗╨░╨│╨░╨╡╨╝╤Л╨╡ ╨╛╨┤╨╛╨▒╤А╨╡╨╜╨╜╤Л╨╝╨╕ ╤Б╨╛╨▓╨╡╤В╨╛╨╝ ╤Б╨┐╨╛╨╜╤Б╨╛╤А╨░╨╝╨╕, ╤З╤В╨╛╨▒╤Л ╨┐╨╛╨╗╤Г╤З╨╕╤В╤М ╨╜╨╡╨╛╨▒╤Е╨╛╨┤╨╕╨╝╤Л╨╡ ╨║╤А╨╡╨┤╨╕╤В╨╜╤Л╨╡ ╤З╨░╤Б╤Л. ╨Ф╨░╨▓╨░╨╣╤В╨╡ ╨┐╤А╨╛╨▓╨╡╤А╨╕╨╝ ╨┤╨╡╤В╨░╨╗╨╕ ╨╖╨┤╨╡╤Б╤М.

╨б╨▓╨╡╨┤╨╡╨╜╨╕╤П ╨Ф╨╡╤В╨░╨╗╨╕ ╨Ф╨░╤В╨░ ╨┐╤А╨╛╨┤╨╗╨╡╨╜╨╕╤П ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕ 1 ╤П╨╜╨▓╨░╤А╤П ╨Ю╤В╤З╨╡╤В╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤ CPE 1 ╨╕╤О╨╗╤П тАУ 30 ╨╕╤О╨╜╤П (╨╡╨╢╨╡╨│╨╛╨┤╨╜╨╛) ╨Ъ╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨╛ ╤З╨░╤Б╨╛╨▓ CPE ╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╨╡ 40 ╤З╨░╤Б╨╛╨▓ ╨║╨░╨╢╨┤╤Л╨╣ ╨│╨╛╨┤ ╨в╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╨╡ ╤Н╤В╨╕╨║╨╕ 4 ╤З╨░╤Б╨░, ╨╕╨╖ ╨║╨╛╤В╨╛╤А╤Л╤Е ╨╜╨╡ ╨╝╨╡╨╜╨╡╨╡ 1 ╤З╨░╤Б╨░ ╨╕╤Б╨║╨╗╤О╤З╨╕╤В╨╡╨╗╤М╨╜╨╛ ╨▓ ╤И╤В╨░╤В╨╡ ╨Ь╨╕╤Б╤Б╨╕╤Б╨╕╨┐╨╕. ╨Ь╨░╤В╨╡╤А╨╕╨░╨╗╤Л ╨Ю╤Б╨╜╨╛╨▓╨░╨╜╤Л ╨╜╨░ ╨╛╨┐╤Г╨▒╨╗╨╕╨║╨╛╨▓╨░╨╜╨╜╤Л╤Е ╨┤╨╛╨║╤Г╨╝╨╡╨╜╤В╨░╤Е ╨╕ тАЛтАЛ╨╖╨░╨┐╤А╨╛╤Б╨╡ ╨║╤А╨╡╨┤╨╕╤В╨╛╨▓. ╨Ъ╤Г╤А╤Б╤Л ╨┤╨╗╤П ╤Б╨░╨╝╨╛╤Б╤В╨╛╤П╤В╨╡╨╗╤М╨╜╨╛╨│╨╛ ╨╛╨▒╤Г╤З╨╡╨╜╨╕╤П, ╨╛╨┤╨╛╨▒╤А╨╡╨╜╨╜╤Л╨╡ ╨┐╤А╨╛╨│╤А╨░╨╝╨╝╨╛╨╣ ╨б╨╗╤Г╨╢╨▒╤Л ╨╛╨▒╨╡╤Б╨┐╨╡╤З╨╡╨╜╨╕╤П ╨║╨░╤З╨╡╤Б╤В╨▓╨░ NASBA. ╨Я╨╡╤А╨╡╨╜╨╛╤Б ╨┤╤А╤Г╨│╨╛╨╣ ╨│╨╛╤Б╤Г╨┤╨░╤А╤Б╤В╨▓╨╡╨╜╨╜╨╛╨╣ ╨┐╨╛╨╗╨╕╤В╨╕╨║╨╕. ╨Ь╨░╨║╤Б╨╕╨╝╤Г╨╝ 20 ╤З╨░╤Б╨╛╨▓, ╨╖╨░╤А╨░╨▒╨╛╤В╨░╨╜╨╜╤Л╤Е ╤Б╨▓╨╡╤А╤Е 40 ╨║╤А╨╡╨┤╨╕╤В╨╜╤Л╤Е ╤З╨░╤Б╨╛╨▓ CPE ╨▓ ╨│╨╛╨┤. ╤Д╨╛╤А╨╝╤Г ╨╛╤В╤З╨╡╤В╨╜╨╛╤Б╤В╨╕ ╨┤╨╛ 1 ╨░╨▓╨│╤Г╤Б╤В╨░ ╨Ю╤Б╨▓╨╛╨▒╨╛╨╢╨┤╨╡╨╜╨╕╨╡ ╨┤╨╗╤П ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨░╤В╨╛╨▓-╨╜╨╡╤А╨╡╨╖╨╕╨┤╨╡╨╜╤В╨╛╨▓

• ╨Ш╤Е ╨╛╤Б╨╜╨╛╨▓╨╜╨░╤П ╨╖╨░╨╜╤П╤В╨╛╤Б╤В╤М ╨╜╨░╤Е╨╛╨┤╨╕╤В╤Б╤П ╨▓ ╤Б╤Г╤Й╨╡╤Б╤В╨▓╨╡╨╜╨╜╨╛ ╤Н╨║╨▓╨╕╨▓╨░╨╗╨╡╨╜╤В╨╜╨╛╨╝ ╤Б╨╛╤Б╤В╨╛╤П╨╜╨╕╨╕.
• ╨Ю╨╜╨╕ ╤Б╨╛╨╛╨▒╤Й╨░╤О╤В ╨╛ ╤З╨░╤Б╨░╤Е CPE ╨▓ ╤И╤В╨░╤В╨╡ ╨╛╤Б╨╜╨╛╨▓╨╜╨╛╨╣ ╨╖╨░╨╜╤П╤В╨╛╤Б╤В╨╕.
• ╨Ю╨╜╨╕ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╤Г╤О╤В ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П╨╝ CPE ╨┐╨╛ ╤Н╤В╨╕╨║╨╡ ╤И╤В╨░╤В╨░ ╨Ь╨╕╤Б╤Б╨╕╤Б╨╕╨┐╨╕ (╨╡╤Б╨╗╨╕ ╤В╨╛╨╗╤М╨║╨╛ ╨╛╨╜╨╕ ╨╜╨╡ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╤Г╤О╤В ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П╨╝ ╤И╤В╨░╤В╨░ CPE ╨║ ╨╛╤Б╨╜╨╛╨▓╨╜╤Л╨╝ ╤Н╤В╨╕╤З╨╡╤Б╨║╨╕╨╝ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П╨╝).

╨Т╤Б╨╡╨│╨╛ ╨╜╨░╨╕╨╗╤Г╤З╤И╨╡╨│╨╛ ╨┐╤А╨╡╤В╨╡╨╜╨┤╨╡╨╜╤В╨░╨╝ ╨╕ ╨┐╨╛╨╖╨┤╤А╨░╨▓╨╗╨╡╨╜╨╕╤П ╨╜╨╡╨┤╨░╨▓╨╜╨╛ ╨┐╨╛╨╗╤Г╤З╨╕╨▓╤И╨╕╨╝ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╤О CPA! ╨б╨░╨╝╨╛ ╤Б╨╛╨▒╨╛╨╣, ╤Б╨┤╨░╤З╨░ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░ CPA ╨╕ ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╨╡ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕ CPA ╨▓ ╤И╤В╨░╤В╨╡ ╨Ь╨╕╤Б╤Б╨╕╤Б╨╕╨┐╨╕ ╨┐╤А╨╕ ╤Б╨╛╨▒╨╗╤О╨┤╨╡╨╜╨╕╨╕ ╨▓╤Б╨╡╤Е ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╨╣ ╨╛╨╖╨╜╨░╤З╨░╨╡╤В, ╤З╤В╨╛ ╨▓╤Л ╤П╨▓╨╗╤П╨╡╤В╨╡╤Б╤М ╤Б╨╗╨╕╨▓╨║╨░╨╝╨╕ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╨╛╨▓. ╨С╨╛╨╗╨╡╨╡ ╤В╨╛╨│╨╛, ╤Н╤В╨╛ ╨│╨░╤А╨░╨╜╤В╨╕╤А╤Г╨╡╤В ╨▓╨░╨╝ ╨┤╨╛╨╗╨│╤Г╤О ╨╕ ╨┐╤А╨╕╨▒╤Л╨╗╤М╨╜╤Г╤О ╨║╨░╤А╤М╨╡╤А╤Г ╤Б╨╛ ╤Б╤А╨╡╨┤╨╜╨╡╨╣ ╨│╨╛╨┤╨╛╨▓╨╛╨╣ ╨╖╨░╤А╨┐╨╗╨░╤В╨╛╨╣ ╨▓ 74 718 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨▓ ╤И╤В╨░╤В╨╡ ╨Ь╨╕╤Б╤Б╨╕╤Б╨╕╨┐╨╕.

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

╨Ш╨╜╤Д╨╛╤А╨╝╨░╤Ж╨╕╤П ╨╕ ╤А╨╡╤Б╤Г╤А╤Б╤Л ╨╛╨▒ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨╡ ╨▓ ╨Ь╨╕╤Б╤Б╨╕╤Б╨╕╨┐╨╕

1. ╨У╨╛╤Б╤Г╨┤╨░╤А╤Б╤В╨▓╨╡╨╜╨╜╤Л╨╣ ╤Б╨╛╨▓╨╡╤В ╨┐╨╛ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨╝╤Г ╤Г╤З╨╡╤В╤Г ╤И╤В╨░╤В╨░ ╨Ь╨╕╤Б╤Б╨╕╤Б╨╕╨┐╨╕ (https://www.msbpa.ms.gov/)

5 ╨Ю╨╗╨┤ ╨а╨╕╨▓╨╡╤А ╨Я╨╗╨╡╨╣╤Б, ╨Ы╤О╨║╤Б 104

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

╨н╤В╨╛ ╨▒╤Л╨╗╨╛ ╤А╤Г╨║╨╛╨▓╨╛╨┤╤Б╤В╨▓╨╛ ╨┐╨╛ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П╨╝ ╨║ ╤Н╨║╨╖╨░╨╝╨╡╨╜╤Г ╨╕ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╕ CPA ╨▓ ╤И╤В╨░╤В╨╡ ╨Ь╨╕╤Б╤Б╨╕╤Б╨╕╨┐╨╕. ╨Ч╨┤╨╡╤Б╤М ╨╝╤Л ╨╛╨▒╤Б╤Г╨╢╨┤╨░╨╡╨╝ ╤Н╨║╨╖╨░╨╝╨╡╨╜ CPA ╨╕ ╨╗╨╕╤Ж╨╡╨╜╨╖╨╕╨╛╨╜╨╜╤Л╨╡ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П ╨▓ ╨░╨╝╨╡╤А╨╕╨║╨░╨╜╤Б╨║╨╛╨╝ ╤И╤В╨░╤В╨╡ ╨Ь╨╕╤Б╤Б╨╕╤Б╨╕╨┐╨╕, ╨░ ╤В╨░╨║╨╢╨╡ ╨╡╨│╨╛ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П CPE. ╨Т╤Л ╨╝╨╛╨╢╨╡╤В╨╡ ╤А╨░╤Б╤Б╨╝╨╛╤В╤А╨╡╤В╤М ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╤Е ╨┐╨╛╤Б╤В╨░╨▓╤Й╨╕╨║╨╛╨▓ CPA Review ╨┤╨╗╤П ╨┐╨╛╨┤╨│╨╛╤В╨╛╨▓╨║╨╕ ╨║ ╤Н╨║╨╖╨░╨╝╨╡╨╜╨░╨╝:

• ╨н╨║╨╖╨░╨╝╨╡╨╜ CPA ╨▓ ╨Ь╨╛╨╜╤В╨░╨╜╨╡
• ╨Ь╨░╤Б╤Б╨░╤З╤Г╤Б╨╡╤В╤Б╨║╨╕╨╣ ╤Н╨║╨╖╨░╨╝╨╡╨╜ CPA
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