CPA

Certied Public Accountant

Be prepared for your future.

Why become a CPA?

The role of a CPA has evolved from traditional accounting into a multi-dimensional area of expertise. New disciplines are emerging every day as corporations, universities, government agencies, and not-for-prot groups worldwide recognize the powerful impact a CPA can make in their organization. CPAs are in demand. According to the American Institute of Certied Public Accountants (AICPA), 75% of todays CPAs will be retiring within the next 15 years. Add that to the renewed focus on business ethics, the global economy and new technology and your potential is almost endless.

Demand for CPAs

Continued high demand for CPAs denotes well for professionals - career stability, excellent compensation, increased mobility, and continued career growth opportunities. Three factors have combined to sustain this high demand for CPAs: An intense focus on business ethics The biggest contributor to demand is heightened corporate accountability. Companies must now critically scrutinize their entire accounting process. Continued movement toward a global economy The proliferation of multi-national organizations has fueled demand for CPAs - both internationally and domestically. CPAs who can adapt to other cultures and understand global business Business complexity and advanced technology New business models, more complex information, and evolving technology mean CPAs with solid IT skills are needed to link technology solutions with sound business practices. perspectives are extremely valuable.

Do you want to enhance your salary potential?

Becoming a CPA is an investment in yourself and your income potential. In general, CPAs earn at least 10% more than non-CPA accountants in similar positions. However, factors such as geographic location, years of experience, level of education, and the size and revenue of an employer all play a role in determining the salary of a CPA.
2010 Projected Accountant Salaries (Large Firms*) Non-CPA Salaries Up To CPA Salaries** Up To

Senior Manager/Director Manager Senior 1 to 3 Years Up to 1 Year

$160,250 $112,750 $86,750 $69,250 $60,000

$176,275 $124,025 $95,425 $76,175 $66,000

Derived from Robert Half International 2010 Salary Guide; Public Accounting, Audit, Tax, and Management Services. *Large public accounting rms = $250 million + in sales. Salary does not reect overtime or bonuses which are signicant portions of compensation for these positions. **CPAs earn up to 10% over peers without professional designations.

CPAs in Action
The roles of CPAs are as diverse and interesting as the individuals holding this designation. What you do as a CPA depends on your professional goals and areas of interest - the choice is yours! For the fastest and broadest exposure to a variety of businesses, most CPAs begin their careers in public accounting. After building a strong foundation, CPAs often move into corporate positions as they advance in their careers. Some may pursue opportunities with governmental and not-forprot entities.

Where will you go as a CPA?

Environmental, International, or Forensic Accounting Financial Analysis Audit & Assurance

CPA
Tax & Financial Planning

Designation

IT Services

Consulting Services

Internal Auditing

College & University Instructor

The CPA Exam

To become a CPA, candidates must pass a rigorous, four-part exam called the Uniform CPA Examination that is prepared and administered by the American Institute of Certied Public Accountants (AICPA). For the rst time in history, the CPA Exam will be offered in select locations worldwide. The CPA Exam has also been transformed to include major structure, functionality and format changes (computer-based testing). New International Exam The U.S. CPA Exam is now offered in Bahrain, Japan, Kuwait, Lebanon and the United Arab Emirates The new international exam is exactly the same as the one offered in the U.S. The international exam brings with it a new level of convenience, professional opportunity and signicant savings in travel expenses Exam Content & Structure Changes Content & Skill Specications, including International Financial Reporting Standards (IFRS) Question formats, including short task-based simulations Research functionality that includes the FASB (Financial Accounting Standards Board) Codication Exam structure and section time allocations Percentage value of examination components

A guide to the CPA Exam

Exam Topic Financial Accounting and Reporting (FAR) Exam Content 17-23% Conceptual Framework, Standards, Standard Setting and Presentation of Financial Statements (adoption of IFRS) 27-33% Financial Statement Accounts 27-33% Specic Transactions, Events & Disclosures 8-12% Governmental Accounting & Reporting 8-12% Not-for-prot Accounting & Reporting Auditing and Attestation (AUD) 12-16% Engagement Acceptance & Understanding the Assignment 16-20% Understanding the Entity and its Environment 16-20% Performing Audit Procedures and Evaluating Evidence 12-16% Accounting & Review Service Engagements 16-20% Professional Responsibilities Regulation (REG) 15-19% Ethics, Professional & Legal Responsibilities 17-21% Business Law 11-15% Federal Tax Process, Procedures, Accounting and Planning 12-16% Federal Taxation of Property Transactions 13-19% Federal Taxation of Individuals 18-24% Federal Taxation of Entities
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Exam Structure Exam Time: 4 hours

3 Testlets: 90 Multiple Choice Questions

1 Testlet: 7 Task-Based Simulations

Exam Time: 4 hours 3 Testlets: 90 Multiple Choice Questions 1 Testlet: 7 Task-Based] Simulations

Exam Time: 3 hours 3 Testlets: 72 Multiple Choice Questions

1 Testlet: 6 Task-Based Simulations

A guide to the CPA Exam

Exam Topic Business Environment and Concepts (BEC) Exam Content 16-20% Corporate Governance 16-20% Economic Concepts & Analysis 19-23% Financial Management 15-19% Information Systems & Communications 12-16% Operations Management Exam Structure Exam Time: 3 hours 3 Testlets: 72 Multiple Choice Questions 1 Testlet: 3 Written Communication Tasks

I would like to thank Morgan International, Becker CPA Exam Review and all the expert instructors for helping me achieve this huge milestone in my career. I strongly recommend that candidates prepare with Becker CPA Exam Review as it has the most effective, qualitative and extensive study material. Becker offers the best exam preparation among other providers.
Firas S. A. Moussa Dubai, UAE

Prepare to Succeed on Exam Day

No other review program comes close to matching Becker Professional Education: Highest pass rates: Students who prepare with Becker pass at double the rate of non-Becker candidates* Greater success: Over 400,000 candidates have successfully passed the exam using Becker, more than any other review provider Top scorers: 9 of the top 10 scorers on the most recent CPA exam all prepared with Becker World-class review course: Becker offers a completely integrated program that maximizes your study time and replicates the exam in every way, giving you the greatest chance of passing Access anywhere/anytime: Becker offers live review course format in more than 250 classroom locations worldwide and provides virtually unlimited access through online and self-study formats

To deliver the best professional education possible, Becker Professional Education has teamed up with global leaders in professional training, Morgan International, to offer Beckers CPA Exam Review in the Middle East, Parts of Europe and South Asia. As an international education network, Morgan International serves thousands of students annually. Our various learning approaches offer distinctive advantages that lead to solid, consistent, and successful results.

*Becker students pass at twice the rate of all CPA exam candidates who did not take a Becker review course, based on averages of AICPA-published pass rates. Data veried by an independent third-party rm. 7

Morgan International: your link to professional advancement!

Exclusive providers of U.S. and international certication and diploma programs 15-year history in training candidates and providing professional career guidance and support An infrastructure spanning 29 locations, enabling us to provide local support and dependable training solutions to business and individuals alike Exceptional teaching methodology and comprehensive study tools Knowledgeable and certied professional instructors with in-depth teaching and real-life work experience International companies, universities and societies preferred training partner

Becker CPA Exam Review material is structured, simplied and professional. I am proud of saying that I passed all four parts of the CPA exam from my rst attempt. Thank you Becker for helping me make it through this important phase of my career.
Mina Naiem Cairo, Egypt

An Approach for Maximum Efciency & Effectiveness

Beckers integrated approach to CPA Exam review has been carefully designed to help you prepare to pass by: Reinforcing and deepening your understanding Sharpening your recall and test-taking skills Preparing you to take the exam with condence All of Beckers course components work together seamlessly to help you achieve success as quickly and efciently as possible and they align with one of the four essential elements of successful exam preparation:

Element Understand

Objective Understand the most critical principles to broaden and deepen your knowledge and comprehension of exam content Apply your knowledge to the kinds of questions and problems youll face on the exam Practice your problem solving, research and communication skills to gain speed and endurance for exam day

Course Component Textbooks

Apply Practice

Lectures PassMaster Simulations Flashcards

Review

Review constantly to keep your knowledge fresh, to identify weaknesses, and to focus your study time most efciently

Final Review

Additional Added Value Elements

Expert instruction: learn from the best-ofthe-best subject matter specialists and exam experts. Receive over 100 hours of engaging instruction designed to help you pass the exam the rst time Interactive study planner: helps in developing an optimum study plan for the CPA Exam tailored to your study preferences Convenient lecture review and makeup: complete access to Beckers self study lecture library Becker Promise (formerly TFCH*): re-sit for the program Tuition Free Unlimited academic support: unlimited access to online academic and personalized support provides highly targeted answers to your specic questions and concerns

I would like to thank Becker Professional Review and their instructors for everything they did to subsidize my success and for keeping their promises in making it possible.
Kinan M.Haddad Damascus, Syria

*If you study with Becker but do not pass the CPA Exam, you may repeat the Becker course tuition-free (certain requirements apply). 10

Flexible Formats to Fit Your Life

With a dynamic array of formats, there is an approach to complement your lifestyle, work schedule, and preferred method of learning. And no matter which exible format you choose, you receive the same Becker learning tools and comprehensive learning approach to help you succeed. This is Becker Professional Education - delivered your way. Live Classes This live classroom experience is ideal for candidates who thrive on personal interaction and feedback from instructors and peers. If you learn best in a scheduled, focused environment, our live class format is for you Self-Study Format For the on-the-go candidate with a changing schedule, our self-study format may be the way to learn. Through a dynamic, multi-media experience, youll have the freedom to learn at your own pace, anywhere, at any time

Online Classes The best of both worlds! This web-based format offers a more exible schedule with consistent instructor guidance and peer interaction. Go online as often as you like to view lectures during times that work for you

Dont let a temporary lack of funding hold you back Move your career ahead now!
In todays tough economic climate, its important to take advantage of every opportunity to boost your employment prospects. To help you get off to a great start, we are offering 0% Student Financing on our proven CPA Exam Review: An interest-free loan throughout the duration of the course Monthly payments nalized before the end of the course All applicants meeting the criteria are pre-approved
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About Becker Professional Education

Becker Professional Development Corporation, which does business as Becker Professional Education and Stalla, is a subsidiary of DeVry Inc. (NYSE: DV), and is a global leader in professional education serving the accounting, nance, and project management professions. Nearly half a million professionals have advanced their careers through its CPA Exam Review, Review for the CFA Exams, PMP Exam Review, and Continuing Professional Education offerings. Throughout its more than 50-year history, Becker has earned a strong reputation for superior teaching, curriculum, and learning tools that enable its students to develop the knowledge and performance skills necessary to succeed in an ever-changing business world. For more information, visit www.becker.com

About Morgan International

While certication in and of itself is pivotal, selecting the ideal source for training is also key. Morgan International represents leading international institutions and covers a wide range of programs for designations in Accounting, Auditing, Finance, Logistics, Marketing and Human Resources. First established in Beirut in 1995, Morgan extended its presence across 31 locations in just over a decade; stretching from India to Poland and servicing thousands of candidates per year in the following programs: CPA, CFA, CMA, CIA, CTP, PHR/SPHR, CSCP, DipIFR, IFRS, Professional Diploma in Marketing, and Essential Skills (including workshops and in-house training). For more information, visit www.morganintl.com

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