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CPA Credential • Education (150 semester credit hours)
• Examination (AUD, FAR, REG, BAR/ISC/TCP)
• Experience (up to 2 years under the supervision of licensed CPA)
• Continuing Professional Education (80 hours)
9
CPA Services #1 • Assurance/Attestation Services: o Audit of the financial statements o Review of the financial statements o Other attestation services • Nonassurance Services: o Accounting and bookkeeping o Tax o Management consulting
10
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