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*All applicants who are advised to complete further study in the subject areas of taxation law and / or auditing have the option of fulfilling this requirement as part of the CPA Program. This means that if you successfully complete study in all core knowledge areas except taxation law and auditing, you will still meet the Associate membership requirements. However, if you do choose to complete taxation law and auditing as part of the CPA Program, it is a compulsory requirement that you complete them as two of your three elective segments. Alternatively, if you complete taxation law and auditing prior to being admitted as a member, you will have the flexibility of selecting all three electives of your choice in the CPA Program.
这是说只学10门就达到CPA的要求了。如果在成为member前学了税法和审计,在考CPA的时候就不一定要选这两门了的意思吧。那是不是说如果没学这两门,考CPA的时候就一定要选税法和审计,也就是说3+3变成了5+1? |
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