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Test Number : CPA-REG
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CPA-REG test Format | CPA-REG Course Contents | CPA-REG Course Outline | CPA-REG test Syllabus | CPA-REG test Objectives


Content area allocation Weight
I. Ethics, Professional Responsibilities and Federal Tax Procedures 10–20%
II. Business Law 10–20%
III. Federal Taxation of Property Transactions 12–22%
IV. Federal Taxation of Individuals 15–25%
V. Federal Taxation of Entities 28–38%

minutes — Welcome/enter launch code
5 minutes — Confidentiality/section information
4 hours — Testing time
15 minutes — Break after third testlet (option to pause test timer)
5 minutes — Survey
Each of the four test sections is broken down into five smaller sections called testlets. These testlets feature multiple-choice questions (MCQs) and task-based simulations (TBSs). In the case of BEC, you also have to complete three written communication tasks. The number of MCQs and TBSs tested varies depending upon the specific section taken. You will receive at least one research question (research-oriented TBS) in the AUD, FAR and REG sections. To complete them, you will have to search the related authoritative literature and find an appropriate reference.

The REG section blueprint is organized by content AREA, content GROUP and content TOPIC. Each syllabu includes one or more representative TASKS that a newly licensed CPA may be expected to complete when performing tax preparation services, tax advisory services or other responsibilities of a CPA. The tasks in the blueprint are representative. They are not intended to be (nor should they be viewed as) an all-inclusive list of tasks that may be tested in the REG section of the Exam. Additionally, it should be noted that the number of tasks associated with a particular content group or syllabu is not indicative of the extent such content group, syllabu or related skill level will be assessed on the Exam. Similarly, examples provided within the task statements should not be viewed as all-inclusive.

Area I Ethics, Professional Responsibilities and
Federal Tax Procedures 10–20%
Area II Business Law 10–20%
Area III Federal Taxation of Property Transactions 12–22%
Area IV Federal Taxation of Individuals 15-25%
Area V Federal Taxation of Entities 28-38%

Overview of content areas
Area I of the REG section blueprint covers several topics, including the following: • Ethics and Responsibilities in Tax Practice – Requirements based on Treasury Department Circular 230 and the rules and regulations for tax return preparers
• Licensing and Disciplinary Systems – Requirements of state boards of accountancy to obtain and maintain the CPA license
• Federal Tax Procedures – Understanding federal tax processes and procedures, including appropriate disclosures, substantiation, penalties and authoritative hierarchy
• Legal Duties and Responsibilities – Understanding legal issues that affect the CPA and his or her practice
Area II of the REG section blueprint covers several syllabus of Business Law, including the following:
• Knowledge and understanding of the legal implications of business transactions, particularly as they relate to accounting, auditing and financial reporting.
• Areas of agency, contracts, debtor-creditor relationships, government regulation of business, and business structure.
- The Uniform Commercial Code under the syllabus of contracts and debtor-creditor relationships.
- Nontax-related business structure content. Area V of the REG section blueprint covers the tax-related issues of the various business structures. • Federal and widely adopted uniform state laws and references as identified in References below.
Area III, Area IV and Area V of the REG section blueprint cover various topics of federal income taxation and gift and estate tax. Accounting methods and periods, and tax elections are included in the Areas listed below:
• Area III covers the federal income taxation of property transactions. Area III also covers syllabus related to federal estate and gift taxation.
• Area IV covers the federal income taxation of individuals from both a tax preparation and tax planning perspective.
• Area V covers the federal income taxation of entities including sole proprietorships, partnerships, limited liability companies, C corporations,
S corporations, joint ventures, trusts, estates and tax-exempt organizations, from both a tax preparation and tax planning perspective.
Section assumptions
The REG section of the test includes multiple-choice questions, task-based simulations and research prompts. Candidates should assume that the information provided in each question is material and should apply all stated assumptions. To the extent a question addresses a syllabu that could have different tax treatments based on timing (e.g., alimony arrangements or net operating losses), it will include a clear indication of the timing (e.g., use of real dates) so that the candidates can determine the appropriate portions of the Internal Revenue Code or Treasury Regulations to apply to

Remembering and understanding is mainly concentrated in Area I and Area II. These two areas contain the general ethics, professional responsibilities and business law knowledge that is required for newly licensed CPAs and is tested at the lower end of the skill level continuum.
• Application and analysis skills are primarily tested in Areas III, IV and V. These three areas contain more of the day-to-day tasks that newly licensed CPAs are expected to perform and therefore are tested at the higher end of the skill level continuum.
The representative tasks combine both the applicable content knowledge and the skills required in the context of the work that a newly licensed CPA would reasonably be expected to perform. The REG section does not test any content at the Evaluation skill level as newly licensed CPAs are not expected to demonstrate that level of skill in regards to the REG content.
1. Regulations
governing
practice
before the Internal Revenue Service
Recall the regulations governing practice before the Internal Revenue Service.
Apply the regulations governing practice before the Internal Revenue Service given a specific scenario.
2. Internal Revenue
Code and
Regulations
related
to tax return
preparers
Recall who is a tax return preparer.
Recall situations that would result in federal tax return preparer penalties.
Apply potential federal tax return preparer penalties given a specific scenario.
B. Licensing and disciplinary systems
Understand and explain the role and authority of state boards of accountancy.
C. Federal tax procedures
1. Audits, appeals
and judicial
process
Explain the audit and appeals process as it relates to federal tax matters.
Explain the different levels of the judicial process as they relate to federal tax matters.
Identify options available to a taxpayer within the audit and appeals process given a specific
scenario.
Identify options available to a taxpayer within the judicial process given a specific scenario.

2. Substantiation
and disclosure
of tax positions
Summarize the requirements for the appropriate disclosure of a federal tax return
position.
Identify situations in which disclosure of federal tax return positions is required.
Identify whether substantiation is sufficient given a specific scenario.
3. Taxpayer penalties Recall situations that would result in taxpayer penalties relating to federal tax returns.
Calculate taxpayer penalties relating to federal tax returns.
4. Authoritative
hierarchy
Recall the appropriate hierarchy of authority for federal tax purposes.
D. Legal duties and responsibilities
1. Common law
duties and
liabilities to
clients and third
parties
Summarize the tax return preparers common law duties and liabilities to clients and
third parties.
Identify situations which result in violations of the tax return preparers common law duties
and liabilities to clients and third parties.
2. Privileged
communications,
confidentiality
and privacy acts
Summarize the rules regarding privileged communications as they relate to tax practice.
Identify situations in which communications regarding tax practice are considered
privileged.

1. Authority of agents
and principals Recall the types of agent authority.
Identify whether an agency relationship exists given a specific scenario.
2. Duties and
liabilities of agents
and principals
Explain the various duties and liabilities of agents and principals.
Identify the duty or liability of an agent or principal given a specific scenario.
B. Contracts
1. Formation Summarize the elements of contract formation between parties.
Identify whether a valid contract was formed given a specific scenario.
Identify different types of contracts (e.g., written, verbal, unilateral, express and implied)
given a specific scenario.
2. Performance Explain the rules related to the fulfillment of performance obligations necessary for an
executed contract.
Identify whether both parties to a contract have fulfilled their performance obligation given
a specific scenario.

3. Discharge, breach
and remedies
Explain the different ways in which a contract can be discharged (e.g., performance,
agreement and operation of the law).
Summarize the different remedies available to a party for breach of contract.
Identify situations involving breach of contract.
Identify whether a contract has been discharged given a specific scenario.
Identify the remedy available to a party for breach of contract given a specific scenario.
C. Debtor-creditor relationships
1. Rights, duties
and liabilities of
debtors,
creditors
and guarantors
Explain the rights, duties and liabilities of debtors, creditors and guarantors.
Identify rights, duties or liabilities of debtors, creditors or guarantors given a specific
scenario.
2. Bankruptcy and
insolvency
Explain the rights of the debtors and the creditors in bankruptcy and insolvency.
Summarize the rules related to the different types of bankruptcy.
Explain discharge of indebtedness in bankruptcy.
Identify the rights of the debtors and the creditors in bankruptcy and insolvency given a
specific scenario.
Identify the type of bankruptcy described in a specific scenario.
3. Secured
transactions
Explain how property can serve as collateral in secured transactions.
Summarize the priority rules of secured transactions.
Explain the requirements needed to create and perfect a security interest.
Identify the prioritized ordering of perfected security interests given a specific scenario.
Identify whether a creditor has created and perfected a security interest given a
specific scenario.
D. Government regulation of business
1. Federal securities
regulation
Summarize the various securities laws and regulations that affect corporate governance
with respect to the federal Securities Act of 1933 and federal Securities Exchange Act
of 1934.
Identify violations of the various securities laws and regulations that affect corporate
governance with respect to the federal Securities Act of 1933 and federal Securities
Exchange Act of 1934.
2. Other federal
laws and
regulations
(e.g., employment
tax, qualified health
plans and worker
classification)
Summarize federal laws and regulations, for example, employment tax, qualified health plans
and worker classification federal laws and regulations.
Identify violations of federal laws and regulations, for example, employment tax, qualified
health plans and worker classification federal laws and regulations.
1. Selection and
formation of
business entity
and related
operation
and termination
Summarize the processes for formation and termination of various business entities.
Summarize the non-tax operational features for various business entities.
Identify the type of business entity that is best described by a given set of
nontax-related characteristics.
2. Rights, duties,
legal obligations
and authority
of owners and
management
Summarize the rights, duties, legal obligations and authority of owners and management.
Identify the rights, duties, legal obligations or authorities of owners or management given a
specific scenario.
1. Basis and holding
period of assets
Calculate the tax basis of an asset.
Determine the holding period of a disposed asset for classification of tax gain or loss.
2. Taxable and
nontaxable
dispositions
Calculate the realized and recognized gain or loss on the disposition of assets for federal income
tax purposes.
Calculate the realized gain, recognized gain and deferred gain on like-kind property exchange
transactions for federal income tax purposes.
Analyze asset sale and exchange transactions to determine whether they are taxable or
nontaxable.
3. Amount and
character of gains
and losses, and
netting process
(including
installment sales)
Calculate the amount of capital gains and losses for federal income tax purposes.
Calculate the amount of ordinary income and loss for federal income tax purposes.
Calculate the amount of gain on an installment sale for federal income tax purposes.
Review asset transactions to determine the character (capital vs. ordinary) of the gain or
loss for federal income tax purposes.
Analyze an agreement of sale of an asset to determine whether it qualifies for installment
sale treatment for federal income tax purposes.
4. Related party
transactions
(including imputed
interest)
Recall related parties for federal income tax purposes.
Recall the impact of related party ownership percentages on acquisition and disposition
transactions of property for federal income tax purposes.
Calculate the direct and indirect ownership percentages of corporation stock or partnership
interests to determine whether there are related parties for federal income tax purposes.
Calculate a taxpayers basis in an asset that was disposed of at a loss to the taxpayer by a
related party.
Calculate a taxpayers gain or loss on a subsequent disposition of an asset to an unrelated
third party that was previously disposed of at a loss to the taxpayer by a related party.
Calculate the impact of imputed interest on related party transactions for federal
tax purposes.
B. Cost recovery (depreciation, depletion and amortization)
Calculate tax depreciation for tangible business property and tax amortization of intangible
assets.
Calculate depletion for federal income tax purposes.
Compare the tax benefits of the different expensing options for tax depreciation for federal
income tax purposes.
Reconcile the activity in the beginning and ending accumulated tax depreciation account.
1. Transfers subject
to gift tax Recall transfers of property subject to federal gift tax.
Recall whether federal Form 709 — United States Gift (and Generation-Skipping Transfer)
Tax Return is required to be filed.
Calculate the amount and classification of a gift for federal gift tax purposes.
Calculate the amount of a gift subject to federal gift tax.
2. Gift tax annual
exclusion and gift
tax deductions
Recall allowable gift tax deductions and exclusions for federal gift tax purposes.
Recall situations involving the gift tax annual exclusion, gift-splitting and the impact on
the use of the lifetime exclusion amount for federal gift tax purposes.
Compute the amount of taxable gifts for federal gift tax purposes.
3. Determination
of taxable estate
Recall assets includible in a decedents gross estate for federal estate tax purposes.
Recall allowable estate tax deductions for federal estate tax purposes.
Calculate the taxable estate for federal estate tax purposes.
Calculate the gross estate for federal estate tax purposes.
Calculate the allowable estate tax deductions for federal estate tax purposes
Calculate the amounts that should be included in, or excluded from, an individuals gross
income as reported on federal Form 1040 — U.S. Individual Income Tax Return.
Analyze projected income for use in tax planning in future years.
Analyze client-provided documentation to determine the appropriate amount of gross
income to be reported on federal Form 1040 — U.S. Individual Income Tax Return.
B. Reporting of items from pass-through entities
Prepare federal Form 1040 — U.S. Individual Income Tax Return based on the information
provided on Schedule K-1.
C. Adjustments and deductions to arrive at adjusted gross income and taxable income
Calculate the amount of adjustments and deductions to arrive at adjusted gross income
and taxable income on federal Form 1040 — U.S. Individual Income Tax Return.
Calculate the qualifying business income (QBI) deduction for federal income tax purposes.
Analyze client-provided documentation to determine the validity of the deductions
taken to arrive at adjusted gross income or taxable income on federal Form 1040 — U.S.
Individual Income Tax Return.
D. Passive activity losses (excluding foreign tax credit implications)
Recall passive activities for federal income tax purposes.
Calculate net passive activity gains and losses for federal income tax purposes.
Prepare a loss carryforward schedule for passive activities for federal income tax purposes.
Calculate utilization of suspended losses on the disposition of a passive activity for
federal income tax purposes.
Uniform CPA Examination Blueprints: Regulation (REG) REG16
Regulation (REG)
Area IV – Federal Taxation of Individuals



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AICPA acknowledges good 2019 CPA examination Performers with Elijah Watt Sells Award | CPA-REG test dumps and Real test Questions

The American Institute of CPAs (AICPA) nowadays announced the 133 winners of the 2019 Elijah Watt Sells Award. To qualify for the award, CPA candidates need to achieve a cumulative typical ranking above ninety five.50 throughout all four sections of the Uniform CPA Examination, flow all four sections on their first effort and have accomplished testing in 2019.

just about seventy five,000 people sat for the CPA test in 2019 with 133 candidates assembly the criteria to receive the Elijah Watt Sells Award.

"On behalf of the AICPA, I’d want to commend the 2019 Sells Award winners for their astounding accomplishment," mentioned Mike Decker, American Institute of CPAs vp of examinations. "The CPA examination is a rigorous evaluation and these candidates should still be proud of their superb efficiency."

The Elijah Watt Sells Award application become based through the AICPA in 1923 to respect marvelous efficiency on the CPA examination. Sells, one of the crucial first CPAs within the U.S., changed into energetic in the institution of the AICPA and played a key role advancing knowledgeable schooling inside the profession.

The AICPA, which owns and ratings the CPA exam, works with lots of of volunteers and different stakeholders to hold its relevance to the career and alignment with the skills and competencies required of a newly licensed CPA. To help candidates alongside their experience, the AICPA gives advice and tools, including the CPA test Blueprints, sample tests and tutorial subject matters, and the lately posted CPA test Booklet more advantageous with augmented truth aspects.

The people listed below are the 2019 Sells Award winners in alphabetical order, followed by means of their board of accountancy affiliation, training and present organization:

Elizabeth Ahrens (Texas), a graduate of The institution of North Texas with a Bachelors of Science and Masters of Science in Accounting is employed with BKD in Dallas, Texas.

Carson Angress (Massachusetts), a graduate of Boston school with a BS in Accounting and company Analytics, is employed with PwC in Boston, Massachusetts.

Zsofia Barandi (North Dakota), a graduate of the institution of North Dakota with a Bachelor of Accountancy and a grasp of Accountancy, is employed with EY in Minneapolis, Minnesota.

George J. Baratta, III (Massachusetts), a graduate of Boston school with a Bachelor of Science in Accounting and grasp of Science in Accounting from Merrimack college is employed with Charles River Laboratories, Inc in Wilmington, Massachusetts.

Nathan Bartholomew (UT), a graduate of Brigham younger school with a Bachelor’s diploma in Accounting and Masters of Accountancy with an emphasis in Tax from Brigham young tuition is employed with PwC in Salt Lake metropolis, Utah.

Matthew Bauerbach (Illinois), a graduate of university of Michigan with a BBA and MS in Accounting, is employed with EY in Chicago, Illinois.

David Bell (big apple), a graduate of Liberty school with a Bachelor of Science in Accounting is employed with PricewaterhouseCoopers in big apple, ny.

Randeep Bhangu (California), a graduate of Panjab school, India with a Bachelor of Commerce and a MSc in Accounting, Finance and administration from tuition of Bristol, U.ok. is employed with Andersen Tax, LLC in San Mateo, California.

Michael Bianez (Texas), a graduate of Southern Methodist institution with a BBA in Finance and a master of Science in Accounting is employed with Sabrepoint Capital management in Dallas, Texas.

Kristi Birk (Missouri), a graduate of Southeast Missouri State college with a Bachelor of Science in enterprise Administration in Accounting and is employed with k•Coe Isom in Jackson, Missouri.

Max Bradley (Michigan), a graduate of the institution of Michigan with a Bachelor of company Administration and a grasp of Accounting is employed with Deloitte in Detroit, Michigan.

Benjamin Brayton (Massachusetts), a graduate of Bentley institution with a Bachelor of Science in Accountancy and master of knowledgeable Accountancy from Bryant college, is employed with BDO u . s . a ., LLP in Boston, Massachusetts.

Joe Breen (New Jersey), a graduate of Monmouth college with a Bachelor of Science in enterprise Administration with a attention in Accounting is employed with WithumSmith+Brown, laptop in pink financial institution, New Jersey.

Elissa Britt (Virginia), a graduate of Christopher Newport school with a BSBA in Accounting and Finance is employed with Baker Tilly in Tysons, Virginia.

Heather Brown (Massachusetts), a graduate of Northeastern tuition with a Bachelor of Science in company Administration and grasp of Science in Accounting from Northeastern university is employed with KPMG LLP in Boston, Massachusetts.

Carolyn Burns (ny) a graduate of Wake forest institution with a Bachelor of Science in Accounting and Masters in Accounting from Wake wooded area tuition is employed with E&Y in new york metropolis, new york.

Dana Cai (Pennsylvania), a graduate of Rutgers school with a Bachelor’s diploma in Accounting, is employed with Ernst & younger in Philadelphia, Philadelphia.

Hannah Chae (North Carolina), a graduate of the school of North Carolina at Chapel Hill with a BS in Biology and Masters in Accounting from the school of North Carolina at Chapel Hill, is employed with Ernst & younger LLP in Raleigh, North Carolina.

Daniel Chang (Texas), a graduate of The school of Texas at Austin with a BBA in Accounting and master in professional Accounting, is employed with PricewaterhouseCoopers in Dallas, Texas.

Brett Coffman (Illinois), a graduate of Millikin tuition with a Bachelor’s in Accounting and Finance and is employed with BKD in Decatur, Illinois.

Kathryn Coleman (Schell) (Colorado), a graduate of Colorado State college with a BBA in Accounting & enterprise Honors and MS in Accountancy, is employed with Deloitte Tax, LLP in Denver, Colorado.

Dakota Comer (Missouri), a graduate of Missouri State university with a Bachelor of Science in Accounting and a Masters of Accountancy from Missouri State university is employed with BKD CPAs & Advisors in Springfield, Missouri.

Joseph Coupal (Massachusetts), a graduate of Bentley institution with a Bachelor of Science in company Finance and Accounting, is employed with PwW in Boston, Massachusetts.

Renee Cordero (Maryland), a graduate of school of Maryland world Campus with a Bachelor of Science degree in Accounting and company management is employed with Cvach financial functions, PA in Centreville, Maryland.

Bryan Davis (Florida), a graduate of Freed-Hardeman institution with a BBA in management and MPA from The school of Texas at Austin is employed with Verizon Communications Inc. in Lake Mary, Florida.

Jacob Decker (Iowa), a graduate of Iowa State school with a Bachelor’s in Accounting and a grasp of Accounting is employed with RSM in Des Moines, Iowa.

Nolan D. Derr (Virginia), a graduate of the faculty of William and Mary with a Bachelor of business Administration in Accounting and a grasp of Accounting, is employed with EY in McLean, Virginia.

Jason Dinsmore (Virginia), a graduate of the university of Richmond with a BSBA in Accounting, is employed with KPMG in Tysons corner, Virginia and earning a grasp of Taxation and records Analytics from the school of Mississippi.

Maureen Dombrow (Kansas), a graduate of eastern Illinois college with a Bachelor of Science in profession and Organizational studies and a grasp of Accounting from school of Kansas, is employed with grant Thornton, LLP in Kansas city, Missouri.

Jiaying Du (Massachusetts), a graduate of Boston college with a BS in Accounting and information systems was employed with PricewaterhouseCoopers in Boston, Massachusetts.

Kayla Frank (Wisconsin), a graduate of the tuition of Wisconsin Oshkosh with a bachelor’s degree in accounting is employed with Baker Tilly in Madison, Wisconsin.

Olga Frederick (Michigan), a graduate of Metropolitan State school (Minnesota) with a B.S. in Accounting is employed with Ottawa County in Michigan.

Molly Garrison (Texas), a graduate of Rice school with a BA in English and Psychology and a master of Accounting, is employed with PricewaterhouseCoopers in Houston, Texas.

Robert Geiger (North Carolina), a graduate of North Carolina State tuition with a Bachelor of Science in Accounting and master of Accounting, is employed with Johnson Lambert LLP in Raleigh, North Carolina.

Madeleine Ginty (Texas), a graduate of The university of Notre Dame with a Bachelor of company Administration in Accounting and Masters of Science in Accountancy from The school of Notre Dame, is employed with PwC in Houston, Texas.

Abigail Godwin (Florida), a graduate of the college of North Florida with a BBA in Accounting and Finance is employed with KPMG LLP in Tampa, Florida.

Elizabeth Gregori (ny), a graduate of Lehigh college with a twin diploma in Accounting (BS) and French and Francophone experiences (BA) is employed with EY in manhattan, big apple.

Michael Grott (Pennsylvania), a graduate of the school of Pittsburgh with a Bachelor of Science in Accounting and a Bachelor of Science in Economics, is employed with Ernst & younger in Pittsburgh, Pennsylvania.

Moshe Gruber (New Jersey), a graduate of UTA Mesivta of Kiryas Joel with a BS in Talmudical experiences and an MS in Accounting from Fairleigh Dickinson institution is employed with Mazars united states of america LLP in big apple, big apple.

Mary Hagan (Tennessee), a graduate of middle Tennessee State college with a BBA in Accounting is employed with Tennessee Comptroller of the Treasury in Nashville, Tennessee.

James R hall (Texas), a graduate of the tuition of Texas with a Bachelor’s in Economics and a master’s in skilled Accounting is employed with Cherry Bekaert in Austin, Texas.

Sara Bou Hamdan (Alaska), a graduate of yankee school of Beirut with a BBA in Finance, is employed with American tuition of Beirut in Beirut, Lebanon.

Steven Hart (OH), a graduate of Cedarville college with a Bachelor of Arts in Accounting and Bachelor of Science in Economics.

Brandon Heggan (Delaware), a graduate of the university of Delaware with a Bachelor of Science in Accounting and a Bachelor of Science in Finance is employed with Santora CPA neighborhood in Newark, Delaware.

Sarah Heuerman (long island), a graduate of The tuition of Mississippi with a BS in Accountancy and Manufacturing Engineering and a MS in Accountancy, is employed with PricewaterhouseCoopers LLP in manhattan, new york.

Mackenzie Hitchcock (Ohio), a graduate of big apple college with a BS in Accountancy and a grasp of Accounting from The Ohio State college is employed with the economic Accounting requisites Board (FASB) in Norwalk, Connecticut.

Madison Hoff (ny), a graduate of Wake forest university with a Bachelors of Science in Accountancy and Masters of Science in Accountancy additionally from Wake woodland college is employed with PricewaterhouseCoopers in ny, manhattan.

Leslie Anne Huang (Pennsylvania), a graduate of the school of the Philippines - Diliman with a BS in company Administration and Accountancy is employed with SGV & Co. (EY Philippines) in the Philippines.

Austin Huckaby (California), a graduate of the tuition of California, los angeles (UCLA) with a BA in enterprise Economics and a Masters of Accounting and information Analytics from the institution of Mississippi (Ole pass over) is employed with KPMG in Austin, Texas.

Timothy Hudson (Missouri), a graduate of Truman State college with a Bachelor of Science in Accounting and master of Accountancy from Truman State school is employed with The Charity CFO, LLC in Saint Louis, Missouri.

Michael Humphrey (Texas), a graduate of Abilene Christian university with a BBA in Accounting and Finance and grasp of Accountancy from Abilene Christian school is employed with EY in San Antonio, Texas.

Donald R. Hymers (new york), a graduate of Canisius school with a BS in Accounting and Finance and an MBA in Accounting, is employed with EY, LLP in Buffalo, manhattan.

A. Julia Ioffredo (Virginia), a graduate of the Berlin faculty of Economics and law with a B.A. in Tourism business Administration and a certificates in Accounting from George Mason institution is employed with KWC CPAs in Alexandria, Virginia.

Nicholas David Japhet (Massachusetts), a graduate of Bryant institution with a BSBA in Accounting and master of professional Accountancy, is employed with the fiscal Accounting requisites Board in Norwalk, Connecticut.

Paul Kardar (Ohio), a graduate of Grove city faculty with a BS in Accounting and Finance is employed with scientific Mutual in Cleveland, Ohio.

Alina Li Li Keow (Kansas), a graduate of Wichita State school with a Bachelor of company Administration in Accounting and advice expertise/administration counsel methods, is employed with EY LLP in Oklahoma metropolis, Oklahoma.

Kara Killingsworth (Texas), a graduate of school of Texas at Austin with a BBA in Accounting and grasp in professional Accounting is employed with Protiviti in Dallas, Texas.

Frances E. Klein (Ohio), a graduate of the institution of Cincinnati with a Bachelor of Arts in Psychology and a grasp of Science in Accountancy from Xavier institution is employed with KPMG in Cincinnati, Ohio.

Rachel Knapp (California), a graduate of Columbia school with a Bachelor of Arts in Physics and a master of Science in Accountancy from the university of Illinois at Urbana-Champaign, is employed with bigger floor education in Lake wooded area, California.

Mager Koromhas (Virginia), a graduate of the institution of Virginia with a B.S. in Commerce and M.S. in Accounting from the university of Virginia is employed with KPMG LLP in Norfolk, Virginia.

Maggie L Kothe (Nebraska), a graduate of Kansas State university with a Bachelor of Science in business Administration and master of Accountancy from Kansas State institution, is self-employed with MK Bookkeeping services, LLC in Hastings, Nebraska.

Edward Kreienberg (IL), a graduate of the institution of Notre Dame with a Bachelor of business Administration in Accountancy and history is employed with KPMG in Chicago, Illinois.

Michael Kreisman (ny), a graduate of Tulane college with a BSM in Finance and MS in Accounting, is employed with KPMG in Boston, Massachusetts.

Austin Krug (Virginia), a graduate of yankee institution with a BS in Accounting and Economics, is employed with BKD, LLP in Colorado Springs, Colorado.

Jerry Lam (Texas), a graduate of The tuition of Texas at Austin with a BBA in Accounting and a grasp in expert Accounting is employed with Deloitte in Dallas, Texas.

Adam Landefeld (Texas), a graduate of the college of Texas with a BBA in Accounting and an MPA degree. Adam is employed with KPMG in Dallas, Texas.

Nicholas Lankford (Kansas), a graduate of the tuition of Kansas with a BSB in Accounting and a grasp of Accounting, is employed with Deloitte Tax LLP in Chicago, Illinois.

Eric Larmann (ny), a graduate of Loyola college Maryland with a bachelor's degree in Communications & Writing is employed with Soroban Capital partners LP in manhattan, big apple.

Anthony Lazarony (Virginia), a graduate of James Madison college with a BBA in Accounting and MS in Accounting is employed with Baker Tilly in Tysons, Virginia.

Adam Levitt (Ohio), a graduate of Miami institution with a Bachelor of Science in Accountancy and grasp of Accountancy, is employed with revolutionary assurance in Cleveland, Ohio.

Seth Levitt (Ohio), a graduate of Miami tuition with a Bachelor of Science in Accountancy and grasp of Accountancy, is employed with progressive insurance in Cleveland, Ohio.

Bryan Lew (California), a graduate of tuition of Southern California with a BS in Accounting and BA in Psychology is employed with Deloitte & Touche LLP in los angeles, CA.

Kelsey Yating Li (California), a graduate of college of California, los angeles (UCLA) with a BA in Economics and a master of Accounting from institution of Southern California (USC), is employed with PwC in la, California.

William Linkenheil (Colorado), a graduate of Leeds college of enterprise at university of Colorado, Boulder with a Bachelor’s of Science in company Administration and a grasp’s of Science in Accounting and is employed with Ernst & younger in Denver, Colorado.

Mike Lombardi Indiana, a graduate of Indiana tuition Bloomington with a Bachelor’s degree in Accounting is employed with EY in Indianapolis, Indiana.

Carson Lord (Virginia), a graduate of Brigham young institution with a Bachelor of Science in Accounting and grasp of Accountancy from Brigham younger school is employed with EY in Tysons, Virginia.

Ryan Lynch (Tennessee), a graduate of East Tennessee State institution with a Bachelor of Science in Finance and Accounting is employed with Crowe LLP in Knoxville, Tennessee.

Connor MacKenzie (New Hampshire), a graduate of Acadia college with a Bachelor of business Administration in Accounting and master of Science in Accounting from Southern New Hampshire university, is employed with Baker Tilly in Halifax, Nova Scotia, Canada.

Tom Maguire (Virginia), a graduate of Georgetown school with a Bachelor’s of Science in Finance and Accounting, is employed with PricewaterhouseCoopers in McLean, Virginia.

Brian Mascaro (Massachusetts), a graduate of Bentley university with a Bachelor of Science in Accountancy, and a grasp of Science in Taxation from Bentley institution, is employed with furnish Thornton LLP in Boston, Massachusetts.

Tim Mayer (Illinois), a graduate of Case Western Reserve university with a Bachelor of Science in Accountancy and a grasp of Science in Accountancy, is employed with the Governmental Accounting requirements Board in Norwalk, Connecticut.

Conlan McAndrew (Pennsylvania), a graduate of Saint Joseph’s school with a Bachelor of Science in enterprise Administration with a big in Accounting and enterprise Intelligence is employed with KPMG in Philadelphia, Pennsylvania.

Noah McCutcheon (Georgia), a graduate of the college of Georgia with a BBA in Accounting and a master of Accountancy from Auburn university is employed with United Parcel carrier in Atlanta, Georgia.

Jennifer Meyer (Colorado), a graduate of the school of Missouri – Columbia with a BSAcc and MAcc is employed with Plante Moran, PLLC in Boulder, Colorado.

Anjali Mirchandani (California), a member of The Institute of Chartered Accountants of India (ICAI) and a graduate of college of Mumbai with a Bachelor of Commerce and grasp of Commerce in Accountancy is employed with Ernst & younger, LLP in manhattan, ny.

Collin Moeller (Ohio), a graduate of Miami college with a Bachelor of Science in Accountancy and Finance is employed with Deloitte in Cincinnati, Ohio.

Adam Moscovich (Florida), a graduate of Florida Atlantic tuition with a BBA in Accounting and master of Accounting from Florida Atlantic school is employed with RSM US LLP in Miami, Florida.

Rachael Murphy (Texas), a graduate of The college of Oklahoma with a BBA in Accounting and master of Accountancy, is employed with KPMG, LLP in Dallas, Texas.

Frederick C. Newman (Indiana), a graduate of Valparaiso institution with a Bachelor of Science of company Administration in Accounting and Finance is employed with Crowe LLP in South Bend, Indiana.

Heather Nickelson (Texas), a graduate of Baylor university with a BBA in Accounting and a master of Accountancy, is employed with Deloitte in Dallas, Texas.

Daniel Noonan (Wisconsin), a graduate of the tuition of Wisconsin-Whitewater with a BBA in Accounting and a MS in Audit and Advisory functions from DePaul institution, is employed with U.S. bank international Fund services in Milwaukee, Wisconsin.

Nicholas Olives (Massachusetts), a graduate of Boston faculty with a Bachelor of Science in Accounting and enterprise Analytics is employed with PwC in Boston, Massachusetts.

Natalie Pasicznyk (Ohio), a graduate of the school of Michigan with a Bachelors in enterprise Administration is employed with Houlihan Lokey in Chicago, Illinois.

MacKenzie Pask (Texas), a graduate of Texas A&M college with a Bachelor of enterprise Administration and a grasp of Science in Accounting, is employed with Ernst & younger in Dallas, Texas.

Carson Paull (Missouri), a graduate of the tuition of Missouri – Columbia with a Bachelor’s and master’s in Accountancy is employed with KPMG in Dallas, Texas.

Nick Payne (Virginia), a graduate of Georgetown tuition with a BSBA in Accounting and Finance is employed with EY, LLP in Tysons, Virginia.

Hayden Poer (long island), a graduate of the university of Mississippi with a BS in Accounting and MS in Taxation and statistics Analytics, is employed with KPMG in big apple, big apple.

Nathaniel Putnam (California), a graduate of The college of Colorado at Boulder with a Bachelor of Science in enterprise with a dual emphasis in Accounting and Finance, and a grasp of Science in Accounting from The university of Colorado at Boulder, is employed with RSM US LLP in San Francisco, California.

Kyle Radke (Maine), a graduate of Boston school with Bachelor of Arts degrees in paintings historical past and background and a certificate in Accounting from the university of Southern Maine, is employed with Avangrid, Inc., in Portland, Maine.

grant J Ramey (Tennessee), a graduate of Rhodes school with a BA in Economics/business and a MS in Accounting, is employed with Ernst & younger, LLP in Cincinnati, Ohio.

David Riccione (long island), a graduate of new york university with a BS in Accounting and business Economics and an MS in Accounting is employed with Deloitte Tax LLP in ny, big apple.

Collyn Robison (Texas), a graduate of The institution of Texas at Austin with a BBA in Accounting and a master in skilled Accounting, is employed with KPMG in Dallas, Texas.

Michael Rogers (new york), a graduate of providence faculty with a BS in Accounting and MS in Taxation from Hofstra college is employed with EY in Jericho, manhattan.

Chase Ronderos (California), a graduate of Gonzaga university with a Bachelors of company Administration in Accounting and Masters of Science in Taxation from Gonzaga institution is employed with BDO us of a, LLP in San Jose, California.

Ryan Rosenbaum (Illinois), a graduate of Indiana tuition with a Bachelor’s diploma in Accounting and Finance is employed with KPMG in Chicago, Illinois.

Travis Sakos (Texas), a graduate of the institution of Texas at Austin with a Bachelor of company Administration in Accounting and a grasp in professional Accounting, is employed with Deloitte Tax LLP in Houston, Texas.

Mariana Bravo Salazar (Pennsylvania), a graduate of Brigham younger college with a Bachelor of Science in Accountancy and grasp of Accountancy, is employed with PricewaterhouseCoopers in Pittsburgh, Pennsylvania.

Sydney Samson (Illinois), a graduate of the university of Michigan’s Ross college of business with a Bachelor of business Administration and master of Accounting, is employed with Ernst & young, LLP in Chicago, Illinois.

Caroline Sawn (Pennsylvania), a graduate of the tuition of Notre Dame with a Bachelor of company Administration in Accountancy is employed with PricewaterhouseCoopers LLP in Philadelphia, Pennsylvania.

Matthew Savage (Arizona), a graduate of Arizona State university with a BS in Accountancy, is employed with PricewaterhouseCoopers in Phoenix, Arizona.

Janae Savoy (Maryland), a graduate of college of Maryland, school Park with a BS in Accounting, is employed with KPMG LLP in Washington, DC.

Kyle Schoen (Texas), a graduate of college of Texas at Austin (BBA Accounting, MPA) is employed with EY in Austin, Texas.

Adam Schor (Texas), a graduate of The tuition of Texas at Austin with a BBA in Accounting and MPA from The school of Texas at Austin, is employed with PricewaterhouseCoopers in Dallas, Texas.

Kellie Shannon (Mississippi), a graduate of The institution of Mississippi with a Bachelor of Accountancy and grasp of Accountancy and statistics Analytics, is employed with KPMG in Jackson, Mississippi.

Matthew Shifflett (Virginia), a graduate of James Madison college with a Bachelor of enterprise Administration in Accounting and grasp of Science in Accounting is employed with Veris Consulting in Reston, Virginia.

Dayna Simon (Florida), a graduate of the college of Florida with a Bachelor of Science in Accounting and master of Accounting, is employed with KPMG in Orlando, Florida.

Connor Shannon (Tennessee), a graduate of Arkansas State school with a Bachelor of Science in Accounting and master of Accountancy, is employed with Reynolds, Bone & Griesbeck PLC in Memphis, Tennessee.

Dave Shukla (New Jersey), a graduate of Lehigh college with a Bachelor of Science in Accounting and Finance and is employed with KPMG LLP briefly Hills, New Jersey.

Conner Smith (Illinois), a graduate of Brigham young college-Idaho with a Bachelor of Science in Accounting is employed with PricewaterhouseCoopers in Chicago, Illinois.

Adam J. Soper (Michigan), a graduate of Adrian school and Baker faculty with a Bachelor of Science in mathematics and BBA in Accounting is employed with Bond & enterprise, PLC in Jackson, Michigan.

Tyler Strama (Pennsylvania), a graduate of Ohio university with a Bachelor of enterprise Administration in Accounting and business Pre-law, is employed with PricewaterhouseCoopers in Pittsburgh, Pennsylvania.

Jordan Thomas (Virginia), a graduate of Virginia Tech with a Bachelor’s and a master’s in Accounting is employed with Ernst & young in McLean, Virginia.

Sanjok S. Timilsina (Colorado), a graduate of tuition of Texas at Arlington with a BS in Accounting and MS in Accounting, is employed with McMahan and co-workers LLC. in Avon, Colorado.

Wei-Ning Tsai (Texas), a graduate of country wide Taiwan college with a Bachelor of company Administration in Accounting and grasp in professional Accounting from The tuition of Texas at Austin is employed with PricewaterhouseCoopers in Taipei, Taiwan.

Nicholas Underwood (Arizona), a graduate of Brigham young tuition with a bachelor’s degree in Accounting and a master of Accountancy degree from Brigham young institution is employed with Ernst & young, LLP in Phoenix, Arizona.

Daniel Vest (Texas), a graduate of Clark school with a Bachelor of Arts in Philosophy, a master of expert Accounting from the college of Texas, Arlington, a master of business Administration from national Taiwan school, and a master of Arts from the school of California, Irvine is employed with UWorld in Irving, Texas.

Alec Weissman (Texas), a graduate of The college of Texas at Austin with each a BBA in Accounting and a grasp of knowledgeable Accounting, is employed with EY in Dallas, Texas.

Jacob Westra (Iowa), a graduate of Dordt tuition with a Bachelor’s in Accounting & business Administration: Finance and is employed with Kroese & Kroese, P.C. in Sioux middle, Iowa.

Jade Ye (California), a graduate of the institution of Southern California with a BS in Accounting, is employed with Ernst & younger LLP in San Francisco, California.

Yehudis N. Yoffe (New Jersey), a graduate of Thomas Edison State institution with a BA in Liberal Arts and MS in accounting from Fairleigh Dickinson school is employed with Kliger and Zoldan, computer in Lakewood, New Jersey.

Trevor young (Missouri), a graduate of The college of Missouri with a Bachelor of Science in Accountancy and Masters of Accountancy, is employed with KPMG in Kansas metropolis, Missouri.

Yousef Ziadan (Texas), a graduate of The school of Houston main Campus with a Masters in Accounting is employed with Pricewaterhouse Coopers in Houston, Texas.

Chelsea A. Zybach (Washington), a graduate of institution of Washington with a BBA in Accounting and assistance methods, is employed with EY in Seattle, Washington.

concerning the American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s greatest member association representing the CPA profession, with greater than 429,000 participants in the u.s. and global, and a history of serving the general public activity seeing that 1887. AICPA participants signify many areas of observe, together with business and industry, public observe, executive, schooling and consulting. The AICPA units ethical requirements for its contributors and U.S. auditing requisites for private corporations, nonprofit groups, federal, state and local governments. It develops and grades the Uniform CPA Examination, offers specialized credentials, builds the pipeline of future ability and drives knowledgeable competency building to Boost the vitality, relevance and great of the occupation.

View supply version on businesswire.com: https://www.businesswire.com/information/home/20200417005057/en/

Contacts

James Schiavone212-596-6119James.Schiavone@aicpa-cima.com


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