Examination Criteria. Under the UAA and under all US jurisdictions’ laws and rules, passage of the Uniform CPA Examination is a necessary prerequisite for licensure as a US CPA. Each individual US jurisdiction’s examination requirements can be found in that jurisdiction’s laws and rules. 3 To access the laws and rules of each jurisdiction visit: xxxxx://xxxxx.xxx/stateboards/.
Examination Criteria. To meet the examination criteria of the eligibility requirements of this agreement, CA ANZ CAs must have passed CA ANZ’s CA program5, which consists of five twelve-week modules, including a final written examination: • Taxation • Audit and Assurance • Financial Accounting and Reporting • Management Accounting and Applied Finance • Capstone module. To meet the examination criteria of the eligibility requirements of this agreement, US CPAs must have passed the Uniform CPA Examination. Additional requirements, set out in Appendix 3B, are required of all CA ANZ CAs who wish to obtain a Certificate of Public Practice and/or provide Public Accounting Services in Australia or New Zealand.
Examination Criteria. The Partners agree on the following examination criteria for EMLE students. For obtaining the degree, students must satisfy the following requirements: • Twelve term exams must be taken during the Programme. Each exam is graded on a scale from 0 to 10 points and is passed with at least 5 points. Students must pass all exams. Students who fail at first attempt may repeat the exam twice; • A thesis must be written according to the EMLE regulations and accepted by two examiners, including the supervisor. Each examiner shall grade the thesis on a scale from 0 to 30 points. The thesis is accepted when it scores at least 30 points in total; • Students need to earn at least 90 out of the maximum 180 points (120 coursework + 60 master thesis) available in the Programme. The final result is expressed as a grade on a scale from 0 to 10. Whereas exam grades are on- ly displayed as half or full grades (rounded to one digit), the final overall grade of students is displayed on a scale from 0-10 with two digits after the comma. Exam results obtained at any term university are fully recognized by all the Partners of the Consortium. To this purpose, the Consortium adopts the European Credit Transfer System (ECTS) as reported in the Model Student Agreement in Annex IV, which is part of the present Agreement. The final ranking and the decision whether a student has graduated from the EMLE shall be made by the Examination Board. The Examination Board is regulated by Annex VII of this Agreement. The Partners agree on the specific EMLE ‘Exam and Thesis Regulations’ reported in Annex V.
Examination Criteria. Under the UAA and under all US jurisdictions’ laws and State Board rules, passage of the Uniform CPA Examination is a necessary prerequisite for licensure as a US CPA. Each individual US jurisdiction’s examination requirements can be found in that jurisdiction’s laws and rules. Advanced Taxation and / or Advanced Audit and Assurance are compulsory subjects of CPA Australia’s CPA Program if recognized studies have not been completed in University in advanced taxation and / or advanced auditing. To meet the examination criteria of the eligibility requirements of this agreement, Australian CPAs must have passed CPA Australia’s CPA Program, which comprises the following subjects: • Two elective subjects from the following list of subjects: o Financial Planning Fundamentals o Advanced Taxation o Advanced Audit and Assurance o Financial Risk Management o Contemporary Business Issues o Superannuation and Retirement Planning. • Ethics and Governance; 3 To access the laws and rules of each jurisdiction visit: xxxxx://xxxxx.xxx/stateboards/. • Strategic Management Accounting; • Financial Reporting; and • Global Strategy and Leadership, which is the capstone subject to be completed as final subject of the CPA Program.
Examination Criteria. Advanced Taxation and / or Advanced Audit and Assurance are compulsory subjects of CPA Australia’s CPA Program if recognized studies have not been completed in University in advanced taxation and / or advanced auditing. To meet the examination criteria of the eligibility requirements of this agreement, Australian CPAs must have passed CPA Australia’s CPA Program, which comprises the following subjects: • Two elective subjects from the following list of subjects: o Financial Planning Fundamentals o Advanced Taxation o Advanced Audit and Assurance o Financial Risk Management o Contemporary Business Issues o Superannuation and Retirement Planning. • Ethics and Governance; • Strategic Management Accounting; • Financial Reporting; and • Global Strategy and Leadership which is the capstone subject to be completed as final subject of the CPA Program. To meet the examination criteria of the eligibility requirements of this agreement, US CPAs must have passed the Uniform CPA Examination. Additional examination requirements, set out in Appendix 3B, are required of all Australian CPAs who wish to obtain a Public Practice Certificate and/or provide Public Accounting Services in Australia or New Zealand.
Examination Criteria. The Partners agree on the following examination criteria for EMLE students. For obtaining the degree, students must satisfy the following requirements: • Students must take exams for all courses required for successful completion of the programme. For each exam two resits are allowed per course in total. • A Master’s thesis must be written according to the EMLE regulations and ac- cepted by two examiners, including the supervisor. Each examiner shall grade the Master’s thesis on a scale from 0 to 30 points, after which both results are added up. The Master’s thesis is evaluated as successful when it scores at least 30 points out of 60 points; • Students need to earn at least 90 out of the maximum 180 points (120 course- work + 60 Master’s thesis) available in the Programme. The result is expressed as a grade on a scale from 0 to 10. Whereas exam grades are only displayed as half or full grades (rounded to one digit), the final overall grade of students is displayed on a scale from 0-10 with two digits after the comma. • In a session held in October, the Examination Board shall decide on the grad- uation and ranking of students of the past academic year. The Examination Board also decides on which students graduate with distinction, and it awards the prize for the best Master’s thesis (1). Exam results obtained at any term university are fully recognised by all the Partners of the Consortium. To this purpose, the Consortium adopts the European Credit Transfer System (ECTS) as reported in the Model Student Agreement in Annex IV, which is part of the present agreement. The final ranking and the decision whether a student grad- uates from the EMLE shall be made by the Examination Board. The Partners agree on the specific EMLE ‘Exam and Thesis Regulations’ reported in Annex V. 1 The prize for the best Master’s thesis shall consist of an amount of cash, yearly determined by the Board, and of the invitation to the next Midterm Meeting, where the Master’s thesis shall be presented by the prizewinner.
Examination Criteria. Under the UAA and under all US jurisdictions’ laws and rules, passage of the Uniform CPA Examination is a necessary prerequisite for licensure as a US CPA. Each individual US jurisdiction’s examination requirements can be found in that jurisdiction’s laws and rules. To meet the examination criteria of the eligibility requirements of this agreement, Irish ACA/FCAs must have passed the Irish Institute’s Final Admitting Examination.
Examination Criteria. The Irish Institute’s Bye-Laws require that to obtain the Irish ACA credential, an individual must pass the Final Admitting Examination. To meet the examination criteria of the eligibility requirements of this agreement, US CPAs must have passed the Uniform CPA Examination. In addition, US CPAs who wish to obtain a license to practice public accounting in Ireland must pass the Irish Aptitude Test (IAT) in Irish Tax and Law as explained in Appendix 2B.
