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The Uniform Certified Public Accountant Examination (CPA Exam) is the examination administered to people who wish to become Certified Public Accountants in The United States of America. The CPA Exam is used by the regulatory bodies of all fifty states plus the District of Columbia , Guam , Puerto Rico , the U.S. Virgin Islands and the Northern ...
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It is the accounts in this list, and their corresponding debit or credit balances, that are used to prepare the financial statements. Finally financial statements are drawn from the trial balance, which may include: the income statement, also known as the statement of financial results, profit and loss account, or P&L
There is an examination at the end of the course. Those passing the exam will be eligible to get the customs house agent. This is the first requirement to start a career as a customs broker. Customs House Agents are commonly known as CHA or wharf clerk.
At just 17 years old, a California law clerk has become the youngest person ever to pass the state’s rigorous bar exam, achieving the history-making feat on his first attempt.