Abstract
This paper explores the use, significance and validity of the well-known standardized tests, the CPA, GRE and DAT. Each test is examined individually with a discussion of how its results affect the student. The paper summarizes the findings of the research, stating that all three of these exams are for professional students seeking to enhance their careers and, as a result, will have stricter educational and test-center location requirements.

Outline:
Introduction
The CPA Exam
Background of the CPA Exam
The GRE Exam
Background of the GRE
The DAT Exam
Background of the DAT
Conclusion

From the Paper
"The Uniform CPA Examination is the examination that individuals must pass in order to get licensed as Certified Public Accountants in the United States, Puerto Rico, the Virgin Islands and Guam. In order to take the examination, individuals must meet the requirements for education, experience, and knowledge and most states require 150 credits at a university. One such educational requirement is that if the initial application for examination is made prior to February 15, 2000, the candidate must have obtained a baccalaureate or equivalent degree conferred by an accredited school with a concentration in accounting or its equivalent. Additionally, another requirement is that a qualified candidate shall submit an application on Board approved forms with the required documentation. An applicant for certification shall have fiscal integrity and no history of acts involving dishonesty or acts which would constitute a violation of the rule regarding good moral character."

Tags:GRE, CPA, DAT, professional, examinations, certification, standardized, tests

Abstract
The writer discusses that, although there are many professions from which to choose, one may still choose to become a Certified Public Accountant due to interests and passions that are in this field. This includes a passion for numbers and an interest in financial matters.
Some may wish to become a CPA due to the knowledge that CPA's are important to society. Hence, they want to take the necessary exams to be able to qualify as a certified public accountant. There are those that wish to become a part of the important professionals who play essential roles in the maintenance of the society's financial matters, such as the preparation of tax returns for individuals and corporations or the preservation of the nation's finances and accountancy activities.
The writer looks at the accounting side of the profession and the importance of the CPA to society.

From the Paper
"Accounting does not only involve numbers, formulas, and computations. Hence, it also involves one's ability to make good judgments and apply such judgments to the accounting professions. For instance, in an accounting task for a company, it is interesting to know several financial information of a company and then develop solutions or perform actions that can help the company solve financial problems or improve financial conditions.

Another factor that makes accounting interesting is the fact that unlike other professions, accountants are always updated on most economic issues. This is because their job not only depends on the tasks that they are supposed to perform, but also on the knowledge about the everyday economy. In relation, this is also because the responsibilities of a CPA is chiefly based on financial and economic aspects of every organization around him as well as the economic standing of the entire nation."

Tags:finances, company, numbers, profession

Abstract
Accountants and auditors prepare, analyze and verify financial reports crucial to all business and government organizations. Two of the major accounting specialties are public accounting and managerial accounting.
This paper discusses the differences between chartered public accountants (CPA) and chartered managerial accountants (CMA) including the clients they serve and the examinations they have to pass before becoming qualified. The paper also examines the differences in wage earnings and career opportunities.

From the Paper
"The professional designation of Certified Management Accountant (CMA) is achieved through the CMA Professional Program, a demanding training process in emerging business practices, which fosters management and leadership abilities, interpersonal and communication skills. CMAs are employed at all corporate levels, mostly in middle, senior and executive management positions which include but are not limited to: Chief Financial Officers (CFO), Controllers, treasurer, director of internal audit, chief accountant or cost accountant, director of taxation, managers or supervisors. Other CMAs are employed as accountants, auditors, analysts and consultants, with careers for management accounting professionals in all sectors of business and industry. (Rosenberg, pp.55-69.)"

Tags:AICPA

Abstract
This paper first gives a history of a CPA firm and describes how the firm was established. The paper then goes on to describe the marketing plan that was established by the firm's founders to accomplish their goals. This is then followed by a detailed account of how the firm implemented the marketing plan. The paper concludes with a brief listing of the benefits such a plan will bring the firm.

Table of Contents:
Business Description
Services Marketing
Implementation
Conclusion

From the Paper
"Implementing these ideas from a services marketing prospective should help Andrew and Brett increase their profits by increasing awareness of their various revenue streams. The new investment counseling service will complement the services already offered, and create a more complete financial package to offer to existing and new customers. Training the employees in customer relationship building, as well as knowledge of all services offered by the firm will help cement current customer relationships as well as gaining more and more add-on revenues from them as time goes by. Client relationships will also be improved by the implementation of a client newsletter which will also keep the clients apprised of services offered as well as bringing them into the family fold the firm is creating. The advertising campaign devised by their hired marketing firm will focus on their community involvement and personal touch with the result of enticing local businesses with similar values and viewpoints."

Tags:business, accounting, advertising, client relations

Abstract
This paper analyzes and examines issues related to starting up a small business (CPA or accounting firm). It examines step-by-step the stages required to set up an office from reason and motivation, to building a business plan, to necessary office equipment. It also discusses alternatives to setting up a small business such as working freelance.

From the Paper
"Individuals who decide that working for a large accounting firm is not the right fit for them may decide to work as a freelance consultant or to partner up with fellow accountants or CPAs, and perhaps even lawyers. As with starting up a small business or striking out on your own, there are challenges in partnering with other individuals. For instance, some partners may have different visions about how to bring in and retain business or what areas to focus on. In addition, individuals may have different viewpoints about how compensation should be determined. For a partnership arrangement to work, the partners must agree to discuss the issues in a well-thought out, rational manner which allows for disagreement but also which emphasizes just resolution."

Tags:motivation, finance, client, potential, office, insurance

Abstract
This paper explains that the 1990s saw a significant fall in the attractiveness of the accounting profession among students as noted by a 25% drop in accounting degrees in just 4 years from 1996 to 2001 in the United States. The author points out one of the reasons for this decline is that the educational model for accounting professionals had not been able to cope effectively with the rapidly changing business environment. The paper relates that stricter auditing and accounting rules in the Sarbanes-Oxley Act and the high expectations of the corporate stakeholders about fraud detection have forced the CPAs to make the required adjustments in the educational model, examination, and training of accountants.

Table of Contents
Downturn in the Accounting Profession
Effect of the Business Scandals
Sarbanes-Oxley Act and Its Effect on CPAs
Restoring Their Image
Focus on Ethical Issue
Revival of the Auditing Function
Conclusion

From the Paper
"In the 1990s, the accounting profession had de-emphasized the audit function in favor of accounting services to a large extent. This trend has reversed in the changed regulatory environment as more people than ever before now expect CPAs to detect and report fraud while reviewing financial statements. Although performing the role of the industry's watchdogs is a challenging task, the CPAs and their professional associations seem to be aware of the requirements and are taking the necessary steps for upgrading of the accountants' auditing skills."

Tags:decrease, education, sarbanes-oxley, ethics, examination

Abstract
This undergraduate paper summarizes the article, "Vision Fulfilled", which examines the impact of the computer-based uniform CPA examination, which authors William W. Holder and Paula B. Thomas consider to be the "single most significant change in the licensing of CPAs in the profession" 100-year history. They note that over the past year, the Uniform CPA Examination has been well-received, primarily because of its state of the art technology, generation of higher pass rates, and reflection of the, "work environment candidates will be entering."

From the Paper
"The article, "A Vision Fulfilled" examines the impact of the computer-based Uniform CPA Examination, which authors William W. Holder and Paula B. Thomas consider to be the "single most significant change in the licensing of CPAs in the profession's 100-year history." They note that over the past year, the Uniform CPA Examination has been well-received, primarily because of its state of the art technology, generation of higher pass rates, and reflection of the, "work environment candidates will be entering." (Holder and Thomas) The authors believe that this new examination has been positively received throughout the accounting profession not only because it was the product of more than five years of development, but because of the fortuitous timing of its appearance."

Tags:uniform, cpa, exam

Abstract
The paper explains that attestation services are those performed by a CPA firm that help management learn of errors in their financial statements and give stakeholders some level of assurance that these statements were issued properly.

From the Paper
"Attestation services are those in which the CPA team reviews an assertion, usually financial statements of a company or person, for correctness. Usually an opinion is issued, be it restricted negative, positive or with reservations. If an opinion is part of the deal, the CPA firm is held responsible for issuing it within the professional and legal requirements for doing so. The company is the one that hires the firm for such services. Usually they are looking to report to owners legal bodies, lenders or..."

Tags:financial, statements, cpa, firm, conflict, of, interest, review, compilation, audit

Abstract
This paper discusses the job done by a CPA , Certified Public Accountant. The paper presents the educational requirements necessary for pursuing a career as a CPA and outlines the average salaries earned by accountants. The paper provides an outlook for the future of the accountant's job description with regard to technological advancements.

From the Paper
"Certified Public Accountants (CPAs) are found in many walks of life. They are the well-paid and often highly publicized (albeit sometimes for the wrong reasons) Chief Financial Officers (CFOs) of major corporations and advisors to smaller neighborhood businesses (CPA.net., 2004). They work for both large and small public accounting firms, and are typically well-respected strategic business advisors and decision-makers. CPAs also act as business consultants on many issues, including taxes and accounting. Public accountants perform a variety of accounting, auditing, tax, and consulting activities for their clients, who include corporations, governments, nonprofit organizations, or individuals (U.S. Department of Labor Bureau of Labor Statistics, 2004). For instance, some CPAs concentrate on tax matters, such as helping companies understand the tax advantages and disadvantages of their business decisions and preparing individual income tax returns. Others serve as consultants in areas such as compensation or employee healthcare benefits, the development of accounting and data processing systems, and the selection of controls to protect assets. Others may audit clients' financial statements and report to investors and authorities that the statements have been properly prepared and reported. CPAs' usually either have their own businesses or work for public accounting firms."

Tags:audit, tax, business

Abstract
This paper presents a case study analysis of the CPA firm, Good and Good who donate the preparation of one tax return for the silent auction of a local non-profit organization. It describes the ethical dilemma that the firm is faced with when the winner of the silent auction is announced. The paper looks at the options available to the firm to deal with the dilemma as well as the recommended solution to the problem.

From the Paper
"In the future, the firm of Good and Good should take precautions to prevent this situation from happening again. Because it is good publicity, and thus good for business, to make an annual contribution to the non-profit organization's fundraising event, they should continue to do it (especially if such clients as Mr. Pinchpenny become regular clients as a result of the service). However, in order to prevent a loss such as that in the example, Good and Good should attach qualifications to their donation. For example, their donation could be the free preparation of an individual tax return up to a value of $450.00."

Tags:fundraising, tax return, liability