1. TASK: Insert the appropriate word in the text below:
compliance - current - impact - intends - license
likely - pass - public - specialize- technologies - traded
Who Hires CPAs?
Before you can become a licensed CPA, you must first __________ the CPA Exam, and then you must work for a period of time to meet the work experience criterion. As a result, a company that is looking to hire a new, young CPA often will hire a newly graduated accounting major who __________ to become a CPA. Such employers recruit students who graduate with high grade point averages from well-respected accounting programs, as these are the students most __________ to go on to pass the challenging CPA Exam.
Tasks and Responsibilities at non-CPA Firms
Not every CPA wants to work in the field of __________ accounting. Some prefer to be employed as accountants for companies such as e-commerce, manufacturing, banking, insurance, federal government agencies, state agencies, or not-for-profit organizations. Such accountants may have obtained their CPA __________ simply to keep their options open, or to distinguish themselves from other accountants.
Some CPAs might choose to __________. For example, in large international corporations whose stock is publicly __________, external reports must be provided to stockholders, the SEC, and the IRS. Each of these reports requires __________ with specific reporting standards.
Future Needs
As the world becomes more interconnected via global systems and international commerce, the need increases for CPAs to keep __________ with both domestic and international accounting standards, as well as with new __________ that assist management in making decisions. CPAs are expected to be at the top of their profession. Those who audit corporations and advise clients on accounting systems need to keep current on developments that inform or __________ accounting.
2. CHECK YOUR SPEAKING
|
compliance |
[ kəmˈplaɪ.əns ] |
відповідність |
|
current |
[ ˈkʌrənt ] |
Поточний |
|
impact |
[ ˈɪmpækt ] |
Вплив |
|
intends |
[ ɪnˈtend ] |
Мати намір, планувати |
|
license |
[ ˈlaɪsns ] |
Ліцензія |
|
likely |
[ ˈlaɪkli ] |
ймовірний |
|
pass |
[ pɑːs ] |
Здавати іспит |
|
public |
[ ˈpʌblɪk ] |
Громадський |
|
specialize |
[ ˈspeʃ.əl.aɪz ] |
Спеціалізуватися |
|
technologies |
[ tekˈnɒl.ə.dʒi ] |
технології |
|
traded |
[ treɪd ] |
На торгах |
3. SEE CORRECT ANSWER
Who Hires CPAs?
Before you can become a licensed CPA, you must first pass the CPA Exam, and then you must work for a period of time to meet the work experience criterion. As a result, a company that is looking to hire a new, young CPA often will hire a newly graduated accounting major who intends to become a CPA. Such employers recruit students who graduate with high grade point averages from well-respected accounting programs, as these are the students most likely to go on to pass the challenging CPA Exam.
Tasks and Responsibilities at non-CPA Firms
Not every CPA wants to work in the field of public accounting. Some prefer to be employed as accountants for companies such as e-commerce, manufacturing, banking, insurance, federal government agencies, state agencies, or not-for-profit organizations. Such accountants may have obtained their CPA license simply to keep their options open, or to distinguish themselves from other accountants.
Some CPAs might choose to specialize. For example, in large international corporations whose stock is publicly traded, external reports must be provided to stockholders, the SEC, and the IRS. Each of these reports requires compliance with specific reporting standards.
Future Needs
As the world becomes more interconnected via global systems and international commerce, the need increases for CPAs to keep current with both domestic and international accounting standards, as well as with new technologies that assist management in making decisions. CPAs are expected to be at the top of their profession. Those who audit corporations and advise clients on accounting systems need to keep current on developments that inform or impact accounting
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