Picture yourself as a CPA - Minnesota Society of CPAs
Transcription
Picture yourself as a CPA - Minnesota Society of CPAs
MNCPA Accounting Careers Planner Picture yourself as a CPA Minnesota Society of Certified Public Accountants www.mncpa.org roots grow career establish your and your with Mayer Hoffman McCann P.C. An Independent CPA Firm explore your potential © Copyright 2009. CBIZ, Inc and Mayer Hoffman McCann P.C. NYSE Listed: CBZ. All rights reserved. gain professional knowledge and personal insight be challenged daily know career and life fulfillment love what you do live beyond your career goals www.cbiz.com/careers For internship and full time opportunities Contact Pat HahnÊUÊÈ£Ó°ÎÇÈ°£ÓÈ£Ê phahn@cbiz.comÊUÊÜÜÜ°VLâ°V All audit and attest services are provided by Mayer Hoffman McCann P.C., an independent CPA firm. CBIZ and Mayer Hoffman McCann P.C. are associated through an alternative practice structure. Table of Contents PAGE Be a CPA and Get More From Your Career ............................................................ 4 College to Certification ........................................................................................ 5 Financing Your Education .................................................................................. 6-7 Online Financial Aid Resources ............................................................................ 8 The CPA Exam ...............................................................................................10-11 CPA Exam Study Aids & Review Courses .......................................................12-13 Accounting Career Positions .............................................................................. 14 How to Get a Job in Minnesota .......................................................................... 15 Minnesota Employers Speak Out ........................................................................ 16 Real-World Resumes .......................................................................................... 17 Your Guide to a Great Interview......................................................................... 18 Take the Next Step – Become a Member of the MNCPA ..................................... 19 Advertisers CBIZ Mayer Hoffman McCann P.C. ...................................................................... 2 MNCPA ExamTracker ......................................................................................... 20 Abdo Eick & Meyers, LLP ................................................................................... 21 AgStar Financial Services, ACA............................................................................ 22 Baune Dosen & Co PLLP ..................................................................................... 23 Becker Professional Education ............................................................................ 24 Boulay, Heutmaker, Zibell & Co. P.L.L.P. .............................................................. 25 Carlson School of Management, Master of Accountancy (MAcc) ...................... 26 Eide Bailly LLP .................................................................................................... 27 Froehling Anderson, Ltd..................................................................................... 28 Robert Half International/Accountemps ............................................................ 29 Schechter Dokken Kanter, CPAs .......................................................................... 30 Kaplan CPA Review ............................................................................................ 31 3 Be a CPA and Get More From Your Career The future is bright for accounting and finance grads, but earning your CPA helps you make a major career leap. The CPA certificate is vital to moving up the accounting career ladder. More Responsibility Today’s CPAs are valued advisers, providing expertise in business strategy, financial planning, forensic accounting, small business guidance and more. A SmartPros survey revealed small business owners seek their accountant’s advice more than that of bankers or attorneys. “With all the complexities of the financial markets, it is important to have CPAs available to businesses for attest, compliance and a wide range of consulting services,” said CPA and public accounting partner J. Andrew Weidman. Respect The CPA is the gold standard when it comes to accounting and finance credentials. While most people may not know what a CIA, PFP or ABV is, the CPA designation is widely recognized. “The CPA credential provides one with a degree of credibility. Even when facing challenges outside of your specific training and experience, you’re recognized as an individual with the initiative and discipline to work through difficult situations and problems,” says Wes Peterson, MNCPA member, CPA and CFO of Amerilab Technologies. “Once you earn your CPA, you get a certain level of respect,” agrees Kevin Chambers, a senior auditor with Ernst & Young. “People are willing to put their trust in you because they know you know your stuff.” Better pay While some credentials may promise higher salaries, the CPA credential delivers the goods. Many firms offer bonuses for exam passers and your salary generally increases up to 10 percent. 4 College to Certification You will need to meet five requirements before you can apply for a CPA certificate. Bachelor’s Degree First, you must have a four year baccalaureate degree with a major in accounting, or a major in business with an accounting emphasis, before you can even apply to sit for the exam. Notice that the third requirement is 150 college credits. A standard bachelor’s degree is 120 credits, which is all you need to sit for the exam in Minnesota. When you apply for the CPA certificate, the state of Minnesota will require you to have completed an additional 30 hours of college credits. Make a plan so you know how you will complete the credits. CPA Exam Once you’ve completed the necessary requirements to sit for the exam, the next step is to apply to sit for the CPA exam. After successfully completing all four sections of the exam, you’re one stop closer to earning your CPA certificate. 150 College Credits There is currently nothing that dictates any specific course requirements for the additional 30 credits. Besides accounting, auditing and tax, the CPA often is called upon to have a broad base of business knowledge. They can be involved in human resources, organizational management, information technology and even marketing. Expanding your general business knowledge will make you more valuable as an employee. Work Experience Completing your work experience comes next. Currently in Minnesota you must have one year of experience in public accounting, corporate, government or education. Experience can be earned before, during or after you’ve completed the CPA exam and must be verified by a CPA. Ethics Exam Your last step is to complete a self-study ethics course and successfully pass the ethics exam. If you have questions about the 150-hour rules or other requirements for certification contact the MNCPA membership department at membership@mncpa.org or 952-831-2707 x2. 5 Financing Your Education It all starts with education, and financial aid helps you cover the costs of that college education. Most financial aid is given on the basis of eligibility or need, which is determined by the school you are attending, information you provide about you and your family’s ability to pay for your education, and a set of formulas established by law. The accounting industry provides hundreds of thousands of dollars in scholarships to students pursuing accounting degrees. Below is a listing of some of those scholarships. You can also search the Internet for other scholarship and financial aid opportunities. Scholarships Name: Sponsor: Amount: AICPA/Accountemps Student Scholarship AICPA, Accountemps Five, $2,500 scholarships Name: Sponsor: Amount: AICPA John L. Carey Scholarship American Institute of Certified Public Accountants (AICPA) $5,000 per year Name: Sponsor: AICPA Scholarships for Minority Accounting Students American Institute of Certified Public Accountants (AICPA)/ Minority Initiatives Committee $1,500 - $3,000 Amount: MNCPA Scholarship Program The MNCPA Scholarship Task Force awards $25,000 in scholarships annually. Each scholarship is worth $1,000 and includes a free one-year student membership. Check with your school’s accounting department or career center to see if your school has been awarded an MNCPA scholarship and get information about the application process. 6 Name: Sponsor: Amount: Ritchie Jennings Memorial Scholarship Association of Certified Fraud Examiners 30, $1000 scholarships Name: Sponsor: Amount: Daniel B. Goldberg Scholarship The Government Finance Officers Association $10,000 Name: Sponsor: Amount: Doctoral Fellowship Program Deloitte & Touche Foundation Program will award $250,000 in grants to 10 doctoral students across the country. Name: Sponsor: Amount: Educational Foundation Scholarship Educational Foundation for Women in Accounting: American Society of Women Accountants and the American Women’s Society of CPAs $1,000 - $5,000 Name: Sponsor: Amount: Fellowships for Minority Doctoral Students American Institute of Certified Public Accountants (AICPA) Up to $12,000 per year Name: Sponsor: Amount: Frank L. Greathouse Government Accounting Scholarship The Government Finance Officers Association $5,000 Name: Sponsor: Amount: George A. Nielsen Public Investor Scholarship The Government Finance Officers Association $5,000 (may be two amounts of $2,500 each) Name: Sponsor: Amount: Minority Accounting Doctoral Scholarships KPMG Peat Marwick Foundation $10,000 per year for up to five years Name: Sponsor: Amount: Minorities in Government Finance The Government Finance Officers Association $5,000 Name: Sponsor: Amount: NABA National Scholarship National Association of Black Accountants $1000 - $10,000 Name: Sponsor: Amount: National Society of Accountants (NSA) Scholarship Foundation National Society of Accountants (NSA) Scholarship Foundation $500 - $2,000 7 Online Financial Aid Resources The Financial Aid Information Page www.finaid.org U.S. Department of Education Student Financial Assistance www.ed.gov/finaid Fast Web www.fastweb.com Scholarships.com www.scholarships.com AICPA www.aicpa.org Fresch Free Scholarship Search www.freschinfo.com Student Advantage Scholarship Search www.scholaraid.com Student Mentor Directory According to the Business Journal, “Seventy-five percent of Fortune 500 executives said mentoring played a key role in their personal career success.” Where better to get advice than from someone who’s been there? So whether you’re getting ready to take the CPA exam, preparing for the transition from student to professional or seeking tips to ace your interview, use the MNCPA Student Mentor Directory for advice, opinions and input. The directory can help you find real-life answers from those who remember what it was like to be a young professional. www.mncpa.org/studentmentor 8 9 The CPA Exam Education was the first step in becoming a CPA. Now comes the CPA exam. The CPA exam is a computerized exam that consists of four parts for a total of 14 hours of testing time. You can expect to pay approximately $1,000 for all four sections, including the application fee. • Auditing and attestation • Financial accounting and reporting • Regulations • Business environment and concepts CPA Exam Test Centers CPA candidates go to Prometric Computer Testing Centers and take computer administered tests. Candidates apply and are approved to take the exam through CPA Exam Services (CPAES). After approval is received, candidates schedule their exam with Prometric at a time and location convenient for the candidate. In Minnesota there are four testing sites: Duluth, Edina, Woodbury and Rochester. Exam sites are typically open six days a week. Exam Format Most exam sections consist of both multiple-choice and simulation questions. Simulations include both task based and short answer questions in response to an abbreviated case study presentation. Testing Windows There are four 3-month exam windows each year; Jan.-Mar., Apr.-Jun., Jul.-Sept., and Oct.-Dec. The exam is open the first two months in each three-month window. The closed month, known as the black-out period, is to allow for scoring and exam maintenance. Candidates can take each section only one time within each window. After passing your first section, you must pass all remaining sections within 18 months. Requirements Minnesota candidates must: 1) Live, work or attend school full-time in Minnesota 2) Meet Minnesota’s education and experience requirements 3) Submit completed application including official transcripts. The approval process takes approximately 6-8 weeks for new candidates or 2-4 days for re-exams. The following resources offer additional information on taking the exam and accessing application forms. 10 Exam Resources MNCPA website: Becoming a CPA information Visit the MNCPA website for comprehensive information about becoming a CPA, including a step-by-step process, education requirements for the exam, application information, certification requirements and more. www.mncpa.org/becomingacpa CPA Examination Services Visit the National Association of State Boards of Accountancy’s (NASBA) official website for information on exam fees, requirements and a downloadable application. Phone 800-CPA EXAM. www.nasba.org Uniform CPA Exam Site Visit the Uniform CPA Exam’s official website for more information and an exam tutorial, review the CPA exam format, see sample questions and read tips about preparing for the exam. www.cpa-exam.org Apply and sit for the CPA Exam as a student Minnesota students completing a bachelor’s degree in accounting may submit an application for the CPA exam 180 days prior to graduation. Once approved, the education requirements must be completed within 120 days of sitting for an exam section. Proof of graduation with transcripts must be on file within 150 days of sitting for an exam section, or scores will be disqualified. Graduates who meet the requirements may apply at any time. In either case, creating a study plan and tentative test schedule before sending in an application will help you focus your efforts and potentially save you from losing exam fees. 11 CPA Exam Study Aids & Review Courses It’s one of the most important exams you will take, so you want to make sure you do everything possible to pass. A host of study aids are available to help you prepare. What can you do to help achieve a passing score? Most CPAs will tell you the key to a successful exam is a CPA review course. With more than a dozen options available, how do you choose which program to use? Your learning style and study habits should certainly be considered. Live review courses are a good option if you benefit from structured and focused study, or if you’re more of a visual learner. Self-study and online courses are preferred by many exam takers because they offer flexibility and choice. Look for a review course that compliments your schedule and location to make the most of your time. The price of a review course shouldn’t be the ultimate factor in your decision. MNCPA does not endorse nor recommend any particular vendor. Contact each vendor directly for prices and detailed information on their programs and resources. Here’s a partial list to get you started. Accounting Institute Seminars www.AIS-CPA.com Course formats: Live courses, self-study Becker CPA Review $300 savings for MNCPA members www.beckercpa.com Course formats: Live classes, online, self-study Bisk CPA Review www.CPAExam.com Course formats: Live classes, online, CD-ROM, self-study CPAexcel www.cpaexcel.com Course formats: Online, CD-ROM, self-study CPA Review - Twin Cities $50 savings per section for MNCPA members www.cpareview-tc.com Course formats: Live classes 12 ExamMatrix 43 percent discount for MNCPA members www.exammatrix.com Course formats: Print, DVD Gleim Knowledge Transfer Systems www.gleim.com Course formats: Print, online, CD-ROM, Windows Mobile Kaplan CPA Review 30 percent discount for MNCPA members www.schweser.com/cpa Course formats: Live online, self-study online Rigos CPA Review www.rigosrev.com Course formats: Live classes, online, self-study Roger Philipp CPA Review www.rogercpareview.com Course formats: Live classes, online, USB Wiley CPA Review www.wiley.com/cpa Course formats: Print, CD ROM, Audio CDs Yaeger CPA Review www.yaegercpareview.com Course formats: DVD, USB 13 Accounting Career Positions After walking across the stage, shaking the university president’s hand and saying a final good-bye to your friends, you’re ready to put that brand-new accounting degree to good use. So what’s next? You already proved you’ve got the smarts when you decided to major in accounting, now it’s time to put those rocket science brains to work and find a job. While searching online job ads and networking with CPAs to find that dream job, one factor you’ll want to consider is the salary range for various positions. Something to note is that regardless the position, CPAs earn an average of 10 percent more than those without the CPA credential. No CPA Credential CPA credential Staff Accountant (1-3 years experience) $54,125 Corporate Accountant (1-3 years experience) $45,125 Financial Analyst $42,750 Staff Accountant (1-3 years experience) $59,400 Corporate Accountant (1-3 years experience) $49,650 Financial Analyst $47,500 Internal Auditor $48,165 Internal Auditor $53,515 Senior Manager $108,750 Senior Manager $119,625 Director of Finance $115,000 Director of Finance $126,500 IT Audit Manager $95,250 IT Audit Manager $104,775 Tax Accountant $47,025 Tax Accountant $52,250 Chief Financial Officer $304,345 Chief Financial Officer $338,160 *CPA certification is worth a 10 percent increase in salary. Salaries are based on Minneapolis-St. Paul area. Source: www.salary.com 14 How to Get a Job in Minnesota Every business needs accounting help whether it’s a public accounting firm, a non-profit agency working with the homeless or a rock band touring the world. So you decide, you could work for practically any company, from the biggest conglomerates to the smallest start-up companies. You could provide auditing and accounting services for a certified public accounting firm. You also could be hired to work in a company’s financial and operations area or be part of the management team. You could teach or work for the state or federal government, managing taxpayer funds or creating legislation. Your options are limited only by your imagination, so start dreaming today. Plan your search Planning your job-search strategy is just like anything else you will do in the business world. Do your homework. Check out employers’ websites and use resources such as the MNCPA Accounting Employer Directory to learn important facts about potential employers. www.mncpa.org/employers Consult members listed in the MNCPA Student Mentor Directory to find out what employers in your particular scope of interest find most important. Know what you will ask during an interview and be prepared to answer any question that comes your way. www.mncpa.org/studentmentor Demonstrate confidence Know what other recent graduates will have to offer and be prepared to articulate exactly what you can provide that is different and better. Look over your resume section by section and remember key things that you did to accomplish each item. Pick out interesting stories that display your leadership abilities and team-player skills. Think of yourself as a product and learn every marketable aspect. Get involved in extracurricular groups Finding a job starts long before you’ve graduated. Employers often have a stack of resumes to look through so you need to make sure you are able to include things that will help set you apart from other candidates. Make sure that you’re getting involved in groups and opportunities both in school and in the community. • Volunteer in your community or with groups like VITA to help prepare taxes for low income, elderly and disabled individuals • Join your school’s accounting club • Become a member of a professional organization • Actively contribute on reputable social networks to build your reputation 15 Minnesota Employers Speak Out Without a crystal ball, you probably don’t know what employers look for when they hire CPAs and accountants. Wouldn’t it be great if you were in the know before you finished college and entered the job market? In a survey administered by Robert Half and Associates, employers said they want more than just an accounting technician. Leadership roles, marketing, public speaking skills and work experience were named as desirable traits in job candidates. The MNCPA asked a few Minnesota employers of CPAs and accountants what they look for in potential employees, and what advice they would give students in accounting. Here’s what they had to say: Important Qualities in Potential Job Candidates • Ability to work on multiple projects • Relevant work experience • Flexibility in work habits and processes • Good communication skills Why Obtaining a CPA Designation is Important • CPAs are widely recognized by the public as trusted business advisers • Provides many opportunities that would otherwise not be available • Respect • Prestige • Salary increase Recommended College Minors to Combine with an Accounting Major • Finance • Information Systems • Economics • Management Recommended College Courses to Prepare You for the Real World • Management Information Systems (MIS)/Computer Courses • Communications • Foreign Language • Marketing • International Business • Analytical skills • Business Writing • Technical skills • Public Speaking • Law • Business Law • Entrepreneurship 16 Real-World Resumes Now that you know what Minnesota employers want in their employees, you need to develop a resume that explains why you’re the perfect fit for their organization. Here are a few tips for resume success: • Ask someone whose opinion you trust to review your resume for typos, grammatical errors or other mistakes • Customize your resume to fit different positions • Tell the truth Heading – You want your name, address and telephone number to be easily read and quickly found. Make sure you have an answering machine or voice mail so prospective employers can leave a message. Objective – Be concise and clear about your objective. Tailor your resume to match the company’s criteria. Experience – List your work experience in chronological order, beginning with your most recent job. If you have had several part-time jobs, list them separately in a section called “Part-time.” Include the dates, title and company just as you would for a full-time position. Don’t forget to include any internships. In your job descriptions and point out your accomplishments rather than simply listing your duties. Explain how these jobs related to accounting, required leadership abilities, demonstrated your team-player skills or showed your ability to handle multiple tasks simultaneously. Education – List your most advanced degree first (i.e. Master of Accountancy) followed by any other post-secondary education. You can point out specific courses or minors outside of the basic curriculum that you feel will make you more marketable. Activities – Showcase all of the associations and organizations in which you belong or participate. List all positions you’ve held in each and include dates. Any volunteer or community service projects should also be included. Employers appreciate candidates who use their free time to cultivate their skills by helping others. Awards or Honors – Include all academic honors, organization awards, community awards and any commendations received from previous jobs. References – It is not necessary to include references on your resume unless an interviewer requests them. However, you should have your references ready to give to potential employers at any given time. This means being prepared and obtaining permission from your desired references along with the assurance they will speak highly of you. Three references are usually sufficient. Overall Look – Your resume should be printed on 20-pound weight paper, preferably white, cream or light gray. Have someone with strong grammar skills proofread your resume. Your cover letter and envelope should be in the same font as your resume and should be printed on matching paper. 17 Your Guide to a Great Interview 1) Know your resume and be prepared to answer specific questions about any part of it. 2) Know the company’s business description, mission and job description for the position. 3) Map out your route the day before the interview. 4) Arrive 10-15 minutes early. 5) Dress appropriately and professionally and leave off the perfume and cologne. 6) Be friendly. This includes everyone you come in contact with before, during and after your interview. The person you are rude to in the parking lot could be the person interviewing you. 7) Avoid speaking negatively about past employers, professors or colleagues. Always focus on the positive and be prepared to say something good about all of your previous employers or managers. 8) Listen. The interviewer will tell you exactly what he or she is looking for in an employee. Customize your answers to fit that description. 9) Answer each question completely but avoid long-winded responses. 10) If the interview takes place over lunch or dinner, don’t take advantage of the situation. Don’t order the most expensive item on the menu and avoid alcoholic beverages. 11) If you’re still interested in the position after the interview, express that interest to the interviewer. 12) Always follow up with a brief note thanking the interviewer. Remember to ask for a business card so you can address the thank-you note properly. Build your professional reputation online As a soon-to-be college graduate, it’s no longer enough to attend career fairs, drop off your résumé and follow-up with a thank-you letter. The importance of an online presence has become a crucial aspect of developing your personal brand and staying professionally connected. A well-designed strategy using tools such as LinkedIn, Twitter and Facebook can help you develop a personal brand that will enhance your image and reputation as you learn from others and share your insight with peers and potential employers. Make sure the MNCPA is part of your online networking strategy. www.mncpa.org/linkedin 18 www.mncpa.org/twitter www.mncpa.org/facebook Take the next step... Become a member of the Minnesota Society of Certified Public Accountants In School - Student Membership While you’re in school, you can join the MNCPA as a student member. Read any career book and it will state, your future is made brighter and better with the more people that you know. Start making your connections early through this group of professionals. In addition, each year you renew we provide you with a free subscription to Fast Company magazine. And last but not least, receive discounts for CPA exam review courses. All for only $26 per year. After Graduation - Associate Membership When you’re studying for the CPA exam you’re eligible to be an associate member. You benefit from the member prices on continuing education courses, opportunities to volunteer and continue to build your professional network at Young Professionals Group events. We’ll keep you up-to-date on changes in the exam and certification rules. After you pass the exam - CPA Membership Now you can be a full MNCPA member. Statistically, you will have 5-7 different jobs during your working lifetime and the MNCPA will be your professional home throughout your career. As an MNCPA member you will: • Keep your professional network alive and growing through task forces, educational events, and opportunities to give back to the community through volunteering. • Stay in the loop on changing rules and regulations through seminars, webcasts, self-study and publications like the Footnote and eNews. • Keeps your career on track, because the MNCPA cares about each and every member and wants you to have a successful career as CPA. www.mncpa.org/join 19 Track your steps to the CPA credential Your online ExamTracker account gives you: One place to track all your exam scores Notices when scores are approaching expiration Updates on important changes to the CPA exam Tips to help you pass the CPA exam www.mncpa.org/examtracker Minnesota Society of Certified Public Accountants www.mncpa.org/examtracker 21 dŚĞWĂƚŚƚŽzŽƵƌ^ƵĐĐĞƐƐ ĞŐŝŶƐĂƚ ĂƵŶĞŽƐĞŶΘŽ>>W tŚĂƚ/Zd/KEĚŽLJŽƵǁĂŶƚƚŽƚĂŬĞ͍ dŽǁŽƌŬĨŽƌĂĨŝƌŵƚŚĂƚŝƐĐŽŵŵŝƚƚĞĚƚŽĞdžĐĞĞĚŝŶŐĐůŝĞŶƚĞdžƉĞĐƚĂƚŝŽŶƐĂŶĚĞŶŚĂŶĐŝŶŐ ƚŚĞŝƌƐƵĐĐĞƐƐ͘ dŽďĞƉĂƌƚŽĨĂƚĞĂŵǁŚĞƌĞLJŽƵǁŝůůƐĞĞĨŝƌƐƚͲŚĂŶĚŚŽǁďƵƐŝŶĞƐƐĞƐŽƉĞƌĂƚĞŝŶ ĚŝĨĨĞƌĞŶƚŝŶĚƵƐƚƌŝĞƐ͘ dŽǁŽƌŬŽŶĂǁŝĚĞǀĂƌŝĞƚLJŽĨĞŶŐĂŐĞŵĞŶƚƐǁŝƚŚĚŝĨĨĞƌĞŶƚƚĞĂŵŵĞŵďĞƌƐ͕ŝŶĐůƵĚŝŶŐ ƉĂƌƚŶĞƌƐ͘ tŚĞƌĞĂƌĞLJŽƵ,͍ /ĨLJŽƵŚĂǀĞĂŶĞŶƚƌĞƉƌĞŶĞƵƌŝĂůƐƉŝƌŝƚĂŶĚĂĚĞƐŝƌĞƚŽďĞƉĂƌƚŽĨĂŐƌŽǁŝŶŐĂŶĚ ĚLJŶĂŵŝĐĨŝƌŵ͕LJŽƵƌĨƵƚƵƌĞďĞŐŝŶƐŶŽǁ͊ /ĨLJŽƵĞŶũŽLJŝŶƚĞƌĂĐƚŝŶŐǁŝƚŚĐůŝĞŶƚƐ͕ĨŝŶĚŝŶŐƐŽůƵƚŝŽŶƐƚŽďƵƐŝŶĞƐƐĐŚĂůůĞŶŐĞƐĂŶĚ ĚĞƐŝƌĞĐĂƌĞĞƌĂĚǀĂŶĐĞŵĞŶƚ͕ǁĞǁĂŶƚLJŽƵ͘ tŚĂƚŝƐLJŽƵƌĨŝŶĂů^d/Ed/KE͍ ŵŝĚͲƐŝnjĞĨŝƌŵǁŚĞƌĞĐůŝĞŶƚƐƌĞĐĞŝǀĞƉĞƌƐŽŶĂůƐĞƌǀŝĐĞĨƌŽŵƉƌŽĨĞƐƐŝŽŶĂůƐǁŚŽ ĂĚŚĞƌĞƚŽƚŚĞŚŝŐŚĞƐƚůĞǀĞůƐŽĨĂƵƚŚŽƌŝƚLJ͘ ĨŝƌŵƚŚĂƚƵƚŝůŝnjĞƐĂĐŽŶƐŝƐƚĞŶƚĂŶĚƉƌŽĂĐƚŝǀĞĂƉƉƌŽĂĐŚƚŽŵĞĞƚŝŶŐƚŚĞĐŚĂůůĞŶŐĞƐ ŽƵƌĐůŝĞŶƚƐĨĂĐĞ͘ Ĩŝƌŵ͕ƚŚƌŽƵŐŚƵŶĚĞƌƐƚĂŶĚŝŶŐĞĂĐŚĐůŝĞŶƚ͛ƐŶĞĞĚ͕ƚŚĞŝƌŽƌŐĂŶŝnjĂƚŝŽŶĂŶĚŝŶĚƵƐƚƌLJ͕ ǁŽƌŬƐĂƐĂƚĞĂŵƚŽďĞŶĞĨŝƚƚŚĞŵĨƌŽŵŽƵƌĞdžƉĞƌŝĞŶĐĞ͘ ĨŝƌŵǁŚĞƌĞŽƵƌĐůŝĞŶƚƐ͛ƐƵĐĐĞƐƐŝƐƚŚĞŵĞĂƐƵƌĞĨŽƌŽƵƌƐƵĐĐĞƐƐ͘ Zd/&/Wh>/KhEdEd^ h^/E^^ΘWZ^KE>KE^h>dEd^ ϲϬϬ^,ǁLJϭϲϵ^ƵŝƚĞϭϳϱϬ DŝŶŶĞĂƉŽůŝƐ͕DEϱϱϰϮϲ WŚŽŶĞ͗ϵϱϮ͘ϰϳϯ͘ϮϬϬϮ &Ădž͗ϵϱϮ͘ϰϳϯ͘Ϯϳϲϲ ŵĂŝů͗ŝŶĨŽΛďĂƵŶĞĚŽƐĞŶ͘ĐŽŵ tĞďƐŝƚĞ͗ǁǁǁ͘ďĂƵŶĞĚŽƐĞŶ͘ĐŽŵ “Wow! I passed all 4 parts the first time. I could not have done it without Becker. The materials are great and the national instructors are amazing. Thanks so much to everyone at Becker for helping me pass.” - CPA Candidate and Becker Alum prepared for You’ve got this test covered. Becker Professional Education has helped candidates pass the CPA Exam with confidence for more than 50 years. With Becker you can: · Pass at double the rate of non-Becker candidates* · Join over 400,000 successful candidates who prepared with Becker · Tailor our program to the demands of your busy life with live, online and self-study formats · Prepare with confidence for the 2011 CPA Exam using our completely retooled CPA Exam Review · Take advantage of 0% Financing** CPA Society of Minnesota members are elgible for $300 off the full CPA Exam Review course tuition.*** Log on to becker.com/cpa and prepare to succeed. * Becker Professional Education students pass at twice the rate of all CPA exam candidates who did not take a review course from Becker, based on averages of AICPA-published pass rates. ** Visit becker.com/financing to review terms and conditions. *** This discount valid only on full 4-part course tuition price and cannot be combined with any other discount or offer. ©2010 DeVry/Becker Educational Development Corp. All rights reserved. ® Master of Accountancy (MAcc) BACKPACK TO BRIEFCASE CELEBRATING OUR 5TH YEAR OF TAKING YOUR ACCOUNTING CAREER TO TO THE NEXT STEP. THE CARLSON SCHOOL OF MANAGEMENT, MASTER OF ACCOUNTANCY (MAcc) PROGRAM IS NOW ACCEPTING APPLICATIONS FOR SPRING 2011. WE OFFER FULL-TIME AND PART-TIME PROGRAMS. FOR MORE INFORMATION AND TO APPLY, GO TO: www.carlsonschool.umn.edu/master-accountancy 27 Picture Yourself at Froehling Anderson FROM YOUR VERY FIRST DAY, YOU’LL WORK WITH BOTH CLIENTS AND PARTNERS ON A VARIETY OF PROJECTS TO ACHIEVE YOUR CAREER STARDOM. :: FA University training opportunities :: Mentor and coaching program :: Tax, Audit and Business Consulting experience :: Cutting-edge technology :: Flexible work schedules :: Support and incentives for passing the CPA exam :: Friday afternoons off in June, July and August :: Paid vacation, 401(k) match, health insurance and more! JOIN OUR TEAM AND BE A ROCK STAR! Visit www.fa-cpa.com/careers for more information. A greater financial network means more opportunity for you. Many of our temporary assignments lead to offers of full-time work, just one more reason people come to Accountemps to help build their financial careers. There’s no opportunity greater than that. -INNEAPOLISôrô"LOOMINGTONôrô3Tô0AUL -INNETONKAôrô"URNSVILLE ô ACCOUNTEMPSCOM ACCOUNTEMPSCOM Úôô!CCOUNTEMPSô!Nô%QUALô/PPORTUNITYô%MPLOYERô MYTH vs. FACT M Big 4 employees only use the most expensive CPA Review provider. F ,n Àrms oI all si]es candidates are PAYING LESS AND PASSING the CPA Exam with Kaplan. Receive course enrollment study materials and 24 months oI online access Ior one low price. www.kaplanCPAreview.com 800.CPA.2DAY C PA R E V I E W MRKT-595 Published by the Minnesota Society of Certified Public Accountants 1650 West 82nd Street, Suite 600 Bloomington, MN 55431 952-831-2707 www.mncpa.org Copyright© 2010-2011 by MNCPA