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Exam Code: CPA-AUD Practice exam 2023 by Killexams.com team
CPA-AUD CPA Auditing and Attestation

Test Detail:
The CPA Auditing and Attestation (AUD) exam is part of the Uniform CPA Examination administered by the American Institute of Certified Public Accountants (AICPA). It is designed to assess the knowledge and skills required for entry-level auditors. Below is a detailed description of the test, including the number of questions and time allocation, course outline, exam objectives, and exam syllabus.

Number of Questions and Time:
The CPA AUD exam consists of multiple-choice questions and task-based simulations. The number of questions and time allocation for each section are as follows:

Multiple-Choice Questions:
- Approximately 72-80 multiple-choice questions
- Time: 4 hours

Task-Based Simulations:
- Approximately 8-9 task-based simulations
- Time: 4 hours

The total testing time for the CPA AUD exam is 8 hours.

Course Outline:
The CPA AUD exam covers a wide range of Topics related to auditing and attestation. The exam content typically includes the following key areas:

1. Ethics, Professional Responsibilities, and General Principles:
- Professional ethics and independence
- Professional responsibilities in auditing and attestation engagements
- Professional standards and requirements

2. Assessing Risk and Developing a Planned Response:
- Understanding the entity and its environment
- Assessing the risk of material misstatement
- Developing an overall audit strategy and audit plan

3. Performing Further Procedures and Obtaining Evidence:
- Obtaining and evaluating audit evidence
- Sampling and other substantive procedures
- Internal control evaluation and testing

4. Forming Conclusions and Reporting:
- Evaluating audit findings and forming conclusions
- Communication of audit results and issuing reports
- Reporting on specific engagements and attestation engagements

Exam Objectives:
The CPA AUD exam aims to assess the knowledge and skills necessary for entry-level auditors to perform auditing and attestation engagements effectively. The key objectives of the exam include:

1. Demonstrating Knowledge of Professional Standards and Ethics: Assessing candidates' understanding of professional ethics, independence requirements, and professional responsibilities in auditing engagements.

2. Testing Competence in Assessing Risk and Developing an Audit Strategy: Evaluating candidates' ability to assess the risk of material misstatement, understand the entity and its environment, and develop an appropriate audit strategy and plan.

3. Assessing Proficiency in Performing Audit Procedures and Obtaining Evidence: Testing candidates' skills in obtaining and evaluating audit evidence, performing substantive procedures and tests of controls, and evaluating internal controls.

4. Evaluating Ability to Form Conclusions and Issue Reports: Assessing candidates' ability to evaluate audit findings, form appropriate conclusions, and effectively communicate audit results through audit reports.

Exam Syllabus:
The CPA AUD exam syllabus covers a wide range of Topics in auditing and attestation. It is designed to reflect the knowledge and skills required for entry-level auditors. The specific content and emphasis may vary slightly across different versions of the exam. Candidates should consult the AICPA's CPA Examination Blueprints for the most up-to-date information on the exam syllabus.

Candidates are advised to allocate sufficient time for comprehensive preparation, including reviewing auditing standards and procedures, understanding professional ethics and responsibilities, practicing audit simulations, and familiarizing themselves with the reporting requirements for different types of engagements.
CPA Auditing and Attestation
AICPA Attestation tricks
Killexams : AICPA Attestation tricks - BingNews https://killexams.com/pass4sure/exam-detail/CPA-AUD Search results Killexams : AICPA Attestation tricks - BingNews https://killexams.com/pass4sure/exam-detail/CPA-AUD https://killexams.com/exam_list/AICPA Killexams : AICPA Advocacy

Tulane’s School of Professional Advancement will provide a library of online courses for the first class of accounting graduates completing their 150-credit-hour requirement while earning a paycheck via the AICPA and NASBA’s Experience, Learn & Earn program.

The AICPA said the National Pipeline Advisory Group will “play a critical role in guiding” the conversation and making calls to action to address the slowdown in young people choosing accounting as a career.

Too many businesses are unaware of the beneficial ownership information reporting requirements, which will be a burden for small businesses, the AICPA told Congress.

The AICPA Auditing Standards Board’s Technology Working Group has developed a new practice aid that will emphasize how technology should be seen as a key enabler, elevating audit effectiveness and efficiency for the future. It uses risk assessment procedures under SAS No. 145 as the example.

The national taxpayer advocate recommended changes that range from one simple one the IRS can handle on its own to congressional action.

Leaders with their finger on the pulse of sustainability reporting see an opportunity for accountants to create value. They also see that challenges such as interoperability and capacity building will need to be addressed.

The Experience, Learn & Earn program aims to turn accounting students into employees faster and in a more economical way, to the benefit of companies seeking talent.

From its launch in the early days of the pandemic through Tuesday’s milestone episode, Town Hall has kept more than 800,000 viewers informed about the most important issues affecting the profession.

The IRS issues at least its seventh warning about the employee retention credit since October 2022.

At its spring meeting, the AICPA Council voiced support for the Pipeline Acceleration Plan and decided to move forward with development of a national strategy focused on boosting the accounting profession’s talent outlook.

Sat, 02 Oct 2021 10:59:00 -0500 text/html https://www.journalofaccountancy.com/topics/aicpa-advocacy.html
Killexams : IRS vows to digitize all taxpayer documents by 2025 [Updated]
IRS vows to digitize all taxpayer documents by 2025 [Updated]

Today, the US Treasury Department announced that taxpayers will have the choice to go paperless for all Internal Revenue Service (IRS) correspondence in the upcoming 2024 filing season.

By 2025, the IRS plans to achieve paperless processing for all tax returns, still accepting paper documents but immediately digitizing them, to "cut processing times in half" and "expedite refunds by several weeks," the Treasury Department said.

"The IRS receives about 76 million paper tax returns and forms and 125 million pieces of correspondence, notice responses, and non-tax forms each year, and its limited capability to accept these forms digitally or digitize paper it receives has prevented the IRS from delivering the world-class service taxpayers deserve," the Treasury Department said.

By accelerating paperless processing, the IRS expects to simplify how Americans access their taxpayer data and save millions historically spent on storing more than a billion documents. Digitization can also help eliminate errors, the Treasury Department said, which can "result from manually inputting data from paper returns." And it will help taxpayers more quickly get answers to questions, as IRS customer service employees "do not currently have easy access to the information from paper returns." Starting in 2024, they will.

Next filing season, taxpayers will have the option to e-file 20 additional tax forms among the most commonly submitted when amending returns, including forms used to submit information on things like identity theft or proof of eligibility for "key credits and deductions that help low-income households."

"Taxpayers who want to submit paper returns and correspondence can continue to do so," the Treasury Department said, but "all paper will be converted into digital form as soon as it arrives at the IRS." In 2024, the IRS estimates that "more than 94 percent of individual taxpayers will no longer ever need to send mail to the IRS."

Once taxpayers arrive at the 2025 filing season, they'll have the option to e-file "an additional 150 of the most used non-tax forms," the Treasury Department said, which "will be available in digital, mobile-friendly formats that make them easy for taxpayers to complete and submit."

The IRS prioritized mobile-friendly formats because the agency estimates that "15 percent of Americans rely solely on mobile phones for their Internet access."

Crunching data to audit wealthy tax evaders

Seemingly not everyone will be stoked to see the IRS go totally paperless. The Treasury Department said that combining paperless processing with "an improved data platform" will make it easier for data scientists to extract and analyze data—potentially detecting tax evasion that the IRS has long overlooked due to a lack of resources.

"When combined with an improved data platform, digitization and data extraction will enable data scientists to implement advanced analytics and pattern recognition methods to pursue cases that can help address the tax gap, including wealthy individuals and large corporations using complex structures to evade taxes they owe," the Treasury Department said.

In April, the Treasury Department said that "improving enforcement among high-income and high-wealth individuals, complex partnerships, and large corporations that are not paying the taxes they owe" could end up flagging $160 billion owed but evaded annually.

"Due to a lack of resources and loss of top talent, audits of the wealthy and large corporations have plummeted over the last decade, and the amount of taxes evaded by the top 1 percent has exploded to $160 billion per year," the Treasury Department reported in April. "Audit rates for millionaires fell by 77 percent, audit rates for large corporations fell by 44 percent, and audit rates for partnerships fell by 80 percent between 2010 and 2017."

Treasury Secretary Janet Yellen said that updating the IRS technology was crucial to reduce the tax gap and ensure that "high earners play by the same rules as working and middle-class families."

Ars reached out to several organizations representing tax professionals and accountants to see how the IRS going paperless would impact individuals and corporations during the next filing season and will update this report as more information becomes available. [Update: The Senior Manager for Tax Policy and Advocacy for the American Institute of CPAs (AICPA), Peter Mills, told Ars that the IRS’s paperless processing initiative reflects recommendations submitted by the AICPA and the AICPA-led coalition, Tax Professionals United for Taxpayer Relief Coalition. Mills said that the AICPA is "encouraged to see the IRS taking steps to modernize its operations" by increasing the number of documents that can be submitted electronically and digitizing the documents it receives. The AICPA is "optimistic that these steps will lead to reduced processing times and better experiences overall for taxpayers,” Mills said.]

The IRS updates are funded by provisions included in the Inflation Reduction Act (IRA), which provides separate funds from the IRS annual budget funds that Republicans in Congress are actively seeking to slash, Reuters reported. However, last month, IRS Commissioner Danny Werfel warned that budget cuts could reduce the IRS's ability "to ramp up tax collections on millionaires," Reuters reported.

Yellen has said that budget cuts could also slow down the digitization process and hamper efforts to Strengthen customer service.

Beefing up IRS data security

Recently, popular e-filing services have come under fire over data privacy concerns. Last month, Congress said that H&R Block, TaxAct, and TaxSlayer could be fined billions for "recklessly" sharing potentially hundreds of millions of taxpayers' sensitive personal and financial data with Google and Meta "for years" in apparent violation of laws.

To some taxpayers, e-filing and conducting all correspondence online directly with the IRS could provide more assurances of data privacy and security.

The Treasury Department said in April that latest technology investments include funds that will "also allow the IRS to continue to meet and enforce industry and government-wide cybersecurity standards and ensure continued protection of taxpayer data." That includes "system-wide technology upgrades the IRS has lacked the resources to do" in the past.

Wed, 02 Aug 2023 05:05:00 -0500 Ashley Belanger en-us text/html https://arstechnica.com/tech-policy/2023/08/irs-vows-to-digitize-all-taxpayer-documents-by-2025/
Killexams : AICPA debuts new practice aid for tech-enabled auditing

The AICPA Auditing Standards Board's Technology Working Group has developed a new practice aid, Use of Technology in an Audit of Financial Statements, that emphasizes how technology should be seen as a key enabler, elevating audit effectiveness and efficiency for the future.

"This practice aid is a very important tool to help auditors, especially those in small- to medium-sized firms, make full use of technology to drive efficient, effective and high-quality audits," said Samantha Bowling, CPA, CGMA, chair of the Auditing Standards Board Technology Working Group and managing partner of Garbelman Winslow CPAs in Upper Marlboro, Md. "The Auditing Standards Board encourages firms to optimize the use of technology and we believe that relevant examples like those in the practice aid can help firms do that."

With the issuance of Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, the first part of this practice aid, "The use of automated tools and techniques in the auditor's risk assessment," focuses on applying technology when performing risk assessment procedures.

The free, downloadable practice aid also discusses commonly used automated tools and techniques  and, through the SAS No. 145 example, highlights the differences between traditional risk assessment procedures and technology-enabled procedures.

The practice aid covers the following:

  • The use of technology in performing risk assessments
  • The value of obtaining an understanding of the entity's use of technology to help auditors determine their use of technology
  • Examples of automated tools and techniques for performing risk assessment procedures

Part 1 of the practice aid contains three modules:

  • Module 1-A, "The benefits of leveraging technology in the auditor's risk assessment and of obtaining an understanding of the entity's use of technology," is designed to help the auditor understand the benefits of using technology when performing risk assessment procedures in an audit of financial statements. It explains why the auditor's risk assessment is important, highlights the importance of obtaining an understanding of the entity's technology maturity, and provides insights into ways the auditor may want to use automated tools and techniques for risk assessment.
  • Module 1-B, "Commonly used automated tools and techniques in the auditor's risk assessment," helps the auditor understand commonly used forms of automated tools and techniques and how they may be used when performing risk assessment procedures.
  • Module 1-C, "Example of the auditor's use of technology when performing risk assessment procedures," is designed to illustrate a traditional risk assessment approach and how that may differ from a technology-enabled risk assessment approach.

Based on feedback received on Part 1, additional parts may be added to the practice aid to provide additional examples of how technology may be used.

To comment on this article or to suggest an idea for another article, contact Kevin Brewer at Kevin.Brewer@aicpa-cima.com.

Tue, 01 Aug 2023 20:42:00 -0500 text/html https://www.journalofaccountancy.com/news/2023/jul/aicpa-debuts-new-practice-aid-tech-enabled-auditing.html
Killexams : Personal Financial Specialists: Overview, Requirements, Benefits

What Is a Personal Financial Specialist (PFS)?

A Personal Financial Specialist (PFS) is a certification for certified public accountants (CPAs) that allows them to expand their expertise and offerings to include financial planning and wealth management.

The American Institute of Certified Public Accountants (AICPA) established the Personal Financial Specialist (PFS) credential, which is reserved for CPAs, meaning holding a CPA is a prerequisite.

There are both educational and professional requirements that must be met before earning a PFS. However, the benefits of holding a PFS are numerous, which include expanded employment opportunities with corporations, consulting firms, and the ability to manage or own a wealth management practice.

Key Takeaways

  • A Personal Financial Specialist (PFS) is a certification for certified public accountants (CPAs), allowing them to expand their expertise to include financial planning and wealth management.
  • PFS applicants study estate planning, retirement planning, investing, insurance, and other areas of personal financial planning.
  • Individuals with the PFS designation may work for accounting firms, consulting firms, or run their own wealth management practices.
  • There are requirements to achieve a PFS designation, including a CPA license, education, a specified level of experience, and passing an examination.
  • An added benefit to the PFS is that candidates know financial planning but also have extensive tax and corporate finance expertise as a CPA.

Understanding a Personal Financial Specialist (PFS)

A Personal Financial Specialist (PFS) certification is exclusively granted to CPAs. According to the AICPA, a PFS certification represents "a powerful combination of extensive tax expertise comprehensive knowledge of financial planning."

PFS applicants study estate planning, retirement planning, investing, insurance, and other areas of personal financial planning. Individuals with the PFS designation may work for accounting firms, consulting firms, or manage their own firm.

Earning the Personal Financial Specialist (PFS) means that individuals have earned the right to use the PFS designation with their names, which can Strengthen job opportunities, professional reputation, and pay.

Personal Financial Specialist (PFS) Requirements

There are four major requirements that are necessary to achieve a personal financial specialist designation, including a CPA license, education, a specified level of experience, and passing an examination. Some of those requirements are outlined below:

CPA License and AICPA Member

Candidates must obtain or hold an unrevoked and valid CPA certification that has been issued by a state. The candidate must also be a current Regular member of the AICPA.

Education and Experience Requirements

There are two pathways that candidates can choose from, depending on their level of experience.

The Standard and Certificate pathway has the following requirements:

  • Possess at least two years of full-time teaching or business experience (or 3000 hours equivalent) in personal financial planning within the five years previous to applying for CPA/PFS
  • Up to 1,000 hours of tax compliance experience can count towards the total experience required for the PFS
  • A minimum of 75 hours of personal financial planning education in the five years preceding application for the PFS

The Experienced pathway has the following requirements:

  • Possess five years of full-time experience (or 7,500 hours equivalent) in personal financial planning
  • The AICPA states that up to 2,000 hours of tax compliance experience can count towards the total experience required for the PFS
  • Earn a minimum of 105 hours of personal financial planning education within the seven-year period preceding the application date

According to the PFS credential handbook, regardless of the pathway, the education and experience must be in any of the 12 areas that make up the personal financial planning (PFP) Body of Knowledge. The AICPA offers educational courses for personal financial planning covering the Topics within those 12 areas. However, certain approved courses from an accredited university or college may be accepted as substitutes.

PFP Body of Knowledge

The 12 areas that comprise the PFP Body of Knowledge for the education and experience requirements are listed below:

  1. Personal Financial Planning Process: Includes helping clients establish financial goals, gather data, and build client relationships
  2. Professional Responsibilities, Legislative, and Regulatory Compliance: Includes complying with any licensing requirements from state and federal authorities
  3. Fundamental Financial Planning Concepts: Includes budgeting, analyzing cash flow, income, and spending patterns
  4. Estate Planning: Includes establishing an estate financial plan to determine cash needs in the event of death and potential tax liabilities
  5. Charitable Planning: Involves determining the assets to be allocated for charitable giving and the various types of products available, such as trusts and life insurance
  6. Risk Management Planning: Includes determining a client's financial risks, including disability, illness, and property damage, as well as reviewing the available products to mitigate those risks
  7. Employee and Business Owner Planning: Includes executive compensation, options, the various benefits available for employees, and tax implications
  8. Investment Planning: Involves the review of a client's capital gains and losses, risk tolerance, and investment preferences to determine an appropriate investment strategy
  9. Retirement and Financial Planning: Includes determining a client's cash needs in retirement, financial goals, and the savings needed to meet those goals
  10. Elder and Chronic Illness Planning: Includes helping clients understand the various care and housing options while developing a plan for financial expenses
  11. Education Planning: Involves assisting clients with education planning and funding strategies
  12. Special Situations: Includes defining housing goals, income needs and determining the division of assets in the event of a divorce

Continuing Education

Also, every three years, PFS professionals must complete 60 hours of continuing professional education. Annually, they must pay a fee of several hundred dollars to continue using the designation.

A personal financial specialist (PFS) designation offers CPAs the ability to stand out from other financial planners while offering clients an expert who can develop a well-rounded financial strategy.

Personal Financial Specialist (PFS) Exam

The exam requirement for the PFS is extensive, covering the financial planning process and professional responsibilities with Topics such as tax, retirement, investments, insurance, and estate planning.

The PFS exam consists of 160 questions, half of which are standalone multiple-choice, while the remainder includes case studies with accompanying multiple-choice questions. These include short scenarios followed by 2-5 multiple-choice questions and longer cases with 12-18 related multiple-choice questions.

The AICPA provides a brief video tutorial that features a mock exam session. The exam can be taken at one of the testing centers or online with a laptop or through a proctored exam via webcam. Candidates are allocated five hours to complete it, as well as a 30-minute break.

Exempt from the PFS exam are CPAs who have passed the Certified Financial Planner (CFP) or Chartered Financial Consultant (ChFC) exams. They are deemed to have met the exam requirement.

Benefits of a Personal Financial Specialist (PFS)

Benefits exist for those who hold a PFS certification and clients looking for a financial professional to help them develop a financial plan for the long term.

Professionals have the ability to display their financial expertise by demonstrating their knowledge of financial planning, which can help attract new clients. The PFS certificate can enhance a professional's reputation and professional brand, thus improving career opportunities with the potential of boosting income. An added benefit to the PFS is that candidates have knowledge of financial planning, but they have extensive tax and corporate finance expertise as a CPA.

A CPA who holds a PFS can be particularly beneficial for clients who are looking to develop a financial plan that aligns with their long-term goals while also receiving the benefit of tax and accounting services. Another benefit to clients is that they gain access to a professional who is an expert in elder and estate planning and wealth preservation and retirement income.

PFS vs. CFP

Although the personal financial specialist and certified financial planner (CFP) have many similarities, there are distinct differences between the two designations. CPAs with a PFS certification have a well-rounded knowledge of accounting, tax, financial statements, and wealth management. However, a CFP is considered a type of financial advisor since it is given out by the Certified Planner Board of Standards, Inc.

As a result, there is a fiduciary responsibility that CFP's must adhere to, meaning they must provide financial advice that is in the best interest of their clients. CFPs must follow a strict code of ethics as outlined by the Certified Planner Board of Standard’s code of ethics.

Similar to a PFS designation, to earn a CFP, an individual must have 6,000 hours of professional experience and hold a bachelor’s degree from an accredited university. Also, both the CFP and PFS certifications allow candidates to waive some of the requirements if they hold a CFA. However, the CFP does not require candidates to have a prior certification, which contrasts with the PFS prerequisite of holding a CPA certification.

The benefits and employment opportunities of holding a CFP in PFS are numerous, and both certifications offer careers in personal financial planning, retirement, and tax planning. While a CFP allows an individual to offer investment planning, a PFS allows an individual to offer financial management at a corporate finance level due to the CPA certification.

Fri, 04 Aug 2023 12:00:00 -0500 en text/html https://www.investopedia.com/terms/p/personal-financial-specialist-pfs.asp
Killexams : 4 easy tricks to get the most out of your cash
Financial concept, 3d render
Earning big returns on your money doesn't have to be complicated. These strategies make it simple to get the most from your cash. Getty Images

For many people, putting their money to work is the key to financial success. And, there are many ways to do that, like investing in the stock market or putting money in precious metals, like gold or silver. 

You can also put your money to work in an interest-bearing account. These accounts offer an easy, low-risk way to earn returns on your money, but historically, the rates haven't been particularly enticing. That's not the case right now, though, as a series of Fed rate hikes have led financial institutions to offer much bigger returns on your money. 

That's great news if you're looking for an easy, safe way to put your cash to work. But what exactly should you do to get the most out of your money? Fortunately, there are a few simple ways to maximize your returns.

Find out how much interest you could be earning from a CD right now.

4 easy tricks to get the most out of your cash

You don't have to use a complicated investment strategy to get the most out of your cash. Consider one or more of the strategies outlined below instead.

Move your money to an online high-yield savings account

A high-yield savings account is an excellent tool to earn more interest on your cash while maintaining easy access to your funds. These accounts offer significantly higher interest rates than traditional savings accounts, so if you're using a regular savings account, it's time to move your money. 

Right now, many high-yield savings accounts offer APYs over 5%, while regular savings accounts offer just 0.42%. Rates vary by financial institution, though, so be sure to compare options to find the one offering the highest interest rates with minimal fees. Online banks are a great place to start, as they don't have the same overhead costs that big banks with brick-and-mortar locations do. Those savings are often passed on in the form of higher interest rates.

Once you've found the right account, set up automatic transfers to your high-yield savings account. This consistent contribution can help your savings grow steadily over time as you rake in a high rate of interest on your money.

Don't miss out on big returns. Explore what a top rate could offer you right now.

Deposit your cash in a CD with a high rate of return

Certificates of deposit (CDs) are another effective tool for growing your money, but only if you're willing to commit your funds for a specific period. When you put your money into a CD, you agree to leave it deposited for a certain term — typically a few months to a few years. Otherwise, you may face withdrawal penalties that cost you some or all of your interest earnings.

But if you won't need access to your cash in the near future, a CD can be an easy way to get the most out of your cash. Right now, there are numerous CD options offering rates above 5% — and the rates are typically fixed, so you'll earn the same interest rate even if rates drop in the future.

There are also strategies, like CD laddering, that can help you maximize your returns by dividing your money into multiple CDs with different maturity dates. That gives you access to portions of your funds at different intervals, ensuring liquidity while capitalizing on higher interest rates.

Put your cash to work in a money market account

A money market account combines the benefits of a savings account with those of an investment account. These accounts offer higher interest rates than traditional savings accounts and also come with check-writing capabilities, which offers quick access to funds. 

The interest rates on these accounts are also comparable to CDs and high-yield savings accounts, and you'll get more flexibility with a money market account than a CD. But it's worth noting that many require a higher initial deposit, so be prepared to meet this requirement if you want to start earning competitive interest rates. 

You should also research any monthly fees, withdrawal limits and minimum balance requirements associated with your chosen money market account. You may find that a high-yield savings account offers similar account access with fewer fees, letting you get more out of your cash.

Find out more about what you could be earning right now.

Double your returns with a high-yield checking account

Checking accounts have traditionally offered minimal interest, but high-yield checking accounts have changed that narrative. These accounts provide interest on your checking balance while offering the convenience of check writing, debit card usage and online banking. 

If you open this type of checking account in conjunction with one of the other interest-bearing accounts above, you're doubling the opportunity to earn big interest on your money. However, many high-yield checking accounts have specific balance requirements you must meet to earn the advertised interest rate and avoid fees — so just make sure you can meet the requirements before opening one.

The bottom line

There are a few easy ways you can get the most out of your cash — and most come with minimal or no risks involved. But each financial situation is different, so be sure to tailor your approach to your financial goals, risk tolerance and liquidity needs. That's the only way to make your approach — and your money — work for you. 

Wed, 09 Aug 2023 07:54:00 -0500 en-US text/html https://www.cbsnews.com/news/easy-tricks-to-get-the-most-out-of-your-cash/
Killexams : Tips and Tricks for Beginners No result found, try new keyword!We've compiled some of our essential tips and tricks here to provide you that extra beginner's boost. We've got a rundown on a bit of everything in Sun Haven for you here, from settings you may not ... Sun, 20 Aug 2023 03:35:00 -0500 https://www.ign.com/wikis/sun-haven/Tips_and_Tricks_for_Beginners Killexams : 12 Easiest Tricks to Teach Your Dog Today Killexams : 12 Easy Tricks to Teach Your Dog | Easy Dog Tricks

Teaching all dogs new tricks

Whether you have a brand new puppy or an older pooch, it’s important to know how to train a dog. Some dog commands can be used for adorable tricks, like shaking your hand or giving a fist bump, while others can be used for obedience and safety, keeping your dog calm and well behaved in busy public places. It’s simple enough to learn how to teach a dog to fetch, but some dog tricks can require more complicated training. To take the pressure off, we’ve rounded up the easiest tricks to teach your dog.

Learning how to train an older dog with new tricks is a little easier than learning how to train a puppy, but with the proper steps, consistent practice and positive reinforcement, your dog will be doing tricks in no time.

Get Reader’s Digest’s Read Up newsletter for more pet tips, humor, cleaning, travel, tech and fun facts all week long.

Linda Raymond/Getty Images

Ring a bell to go potty

Whether or not your dog is one of the easiest dogs to train, this is one of the most handy tricks to teach your dog because sometimes, you’re too distracted and don’t pick up your pup’s potty cues. Colleen Demling Riley, a certified dog trainer and canine behaviorist at Pawtopia, instructs her pet parent clients to try these steps.

Step 1: Put a treat between the door and the bell. Your dog will ring the bell with their nose as they attempt to eat the treat.

Step 2: When your dog does ring the bell, offer praise, open the door, walk outside, provide your pup the treat, then repeat. This step should be practiced in three-minute sessions, three times a day, for three days.

Step 3: After the third day, wait until it’s potty time and then take your pup to the door and put your hand near the bell. When your dog rings it, take them outside to potty. If they go, offer praise and treats. If they don’t go, bring them back inside. They aren’t allowed to play or go on a walk. This will help your pup learn that the bell is only to be used to go potty and not for another reason.

Daxiao Productions/shutterstock

Shake paws

This is a classic easy dog trick. It also helps your dog get used to having its paw touched—like for clipping nails. To try the trick for yourself, Riley says to follow these steps. And remember, consistency and positive reinforcement are the biggest dog training secrets.

Step 1: Hide treats or a toy in your closed fist.

Step 2: Place your closed fist near your pup’s paws and wait. They will normally try to lick your hand first but will eventually use their paw. When that happens, say the word “shake,” provide them the reward, lots of praise and then repeat. Make sure not to say the word “shake” until they paw your hand. If you say shake over and over while your hand is being licked, they will think that “shake” actually means “lick.”

Step 3: Keep practice sessions to less than five minutes. After a week of daily practice, remove the treat or toy and put your empty hand by their leg and say “shake.” When they put a paw on your hand, offer praise and a treat.

Iryna Gyrych/shutterstock

Leg weave

Wondering how much exercise your pup really needs each day? If it’s more than they’re currently getting, try sneaking in some exercise to your trick training. It’s worth the effort. Here’s how Liz Claflin, dog trainer and director of operations at Zoom Room, says to start.

Step 1: Tuck several treats into the fist of your right hand. Stand with your dog on your left side.

Step 2: Step out with your right leg and bend your right knee. Reach your right hand under your leg from the outside of your body and in, toward your dog.

Step 3: Encourage your dog to approach your hand with the treats and smell them, then lure your dog under your leg to your right side.

Step 4: Switch the treats to your left hand, lunge with your left leg and reach your hand under your thigh and toward your dog, just as before.

Step 5: Repeat, lunging your way across the room.

Say hi!

Teaching your dog to wave hello is a pretty impressive dog trick to show off at the dog park. It’s also one of the cutest dog behaviors! Some dogs might struggle with dog tricks like this one, but Claflin says that with consistency, patience and lots praise, your pup will be waving in no time.

Step 1: Ask your dog to shake. As they move the paw toward your hand, quickly pull your hand away.

Step 2: As soon as your dog starts to put its paw back down, immediately move your hand in front of him again as if you want them to shake, with the goal of your dog doing two pumps of the paw.

Step 3: If successful, immediately offer a treat.

While you’re prepping your pup to socialize at the dog park with this trick, also learn why do dogs bark at other dogs.

Spin

Here’s another favorite trick from Claflin: the spin. If your dog is one of the hardest dogs to train, remember to stay patient and keep trying until they get it.

Step 1: Take a favorite treat pinched between your thumb and pointer finger and make sure your dog smells it.

Step 2: Have your dog in front of you and lower the treat near their nose and slowly lure them in a big circle. Once your dog completes the spin, reward with a lot of praise and the treat.

Step 3: Once they have successfully spun in a circle two or three times and no longer appear confused, add in your command. Say “Spin!” in a happy tone of voice one time just as you start to lure your dog around in the circle. Repeat.

Jump through a hoop

This trick is reminiscent of the dog tricks seen under the big top. Nick Hof, a certified professional dog trainer and canine behavior consultant at Paws Look Listen, shares how to teach it. He says you’ll need a hoop that will be a comfortable size for your dog to jump throughtiny dog breeds might need an extra-small hoop.

Step 1: With one hand, hold the hoop upright and firmly on the ground. With the other hand, hold a treat and use it to lure your dog, having them walk through the hoop.

Step 2: After doing this a couple of times, begin to hold the hoop just a little off the ground and repeat.

Step 3: Continue to raise the hoop until your dog needs to do a little hop over the bottom of the hoop to get across. This is also a good time to remove the treat from your hand so your dog isn’t focused too much on that. After each repetition while they learn, reward them with praise and treats.

Roll over

Dogs roll over all the time on their own accord, along with other dog body language habits. But it’s a little harder to teach a dog to roll over on your command. Hof says to follow these steps.

Step 1: Begin with your dog in a down position. Make sure their hips are rolled to one side.

Step 2: Deliver a treat at one of your dog’s elbows. As they go to get the treat, they will roll their hips in the opposite direction. You will then use a treat to lure their head to follow their hips.

Step 3: Since rolling over is a difficult trick, reward your dog for small steps toward it. Try to reward your dog each time they progressively roll toward the side. If you are too stingy, your dog will get frustrated and leave.

Close the door

You don’t live in a barn! Try this easy dog trick that Hof shares:

Step 1: Start by placing a Post-it note on your hand and present it for your dog to touch. Reinforce your dog’s behavior with a “Yes!” followed by a treat.

Step 2: Place a Post-it note on an open door and ask your dog to touch it. If your dog touches it at all, mark and reinforce. If they don’t, try again but hold your hand right next to the Post-it to help them.

Step 3: Encourage them to keep touching the door until they’ve pushed it closed! This is also great fun to teach on cabinet drawers and doors in the kitchen. Now your dog can help you out around the house.

About the experts

  • Jessica Ring is a certified dog trainer and owner of My Fantastic Friend dog training. She is an honors graduate of Jean Donaldson’s Academy for Dog Trainers, a rigorous program known as the Harvard of dog training.
  • Colleen Demling Riley is a certified dog trainer and canine behaviorist who owns Pawtopia, a dog training company. She was chosen as a finalist for Entrepreneur of the Year by Women in the Pet Industry Network.
  • Liz Claflin is a certified dog trainer and vice president of strategic projects at Zoom Room, a dog training company.
  • Nick Hof is a certified professional dog trainer and canine behavior consultant. He owns Paws Look Listen, a dog training company.

Originally Published: August 14, 2019

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Killexams : Samsung and Microsoft announce on-device attestation solution for enterprise

Samsung has announced the first step in a plan to reimagine mobile device security for business customers in partnership with Microsoft. This collaboration has led to the industry’s first on-device, mobile hardware-backed device attestation solution that works on both company and personally owned devices.

Estimated studying time: 3 minutes

Device attestation can help ensure a device’s identity and health, verifying that it has not been compromised. On-device, mobile hardware-backed device attestation — available on Samsung Galaxy devices and combined with protection from Microsoft Intune — now adds enhanced security and flexibility.

For enterprises, this is an extra layer of protection against compromised devices falsely claiming to be known and healthy, gaining access to sensitive corporate data. Additionally, organizations can now enable employees to bring their own device (BYOD) to work with the confidence that they are protected with the same level of security as company owned devices. For employees, this means added flexibility for their personal Galaxy devices to safely access their work environment.

Here’s what Samsung had to say about this new partnership with Microsoft on this attestation solution:

In a rapidly evolving landscape with changing work habits and increasingly sophisticated cyber threats, Zero Trust is a security model based on three principles: always assume breach, verify explicitly, and provide least privilege access. Implementation of Zero Trust has become mandated by regulated industries and public sector customers, such as the United States government.[2] This requires a new approach for enforcing security end-to-end, from apps to the network and the device itself, regardless of device ownership and enrollment.

Together, Samsung and Microsoft are uniquely positioned to enable this. Samsung is the industry leader for global smartphones. The Samsung Knox security platform is 10 years old. In that time, Samsung Knox has been activated on more than a billion Samsung Galaxy devices. That’s more than 30,000 businesses in 110 markets relying on Samsung Knox to protect their devices from cyberattacks. Microsoft is the industry leader in unified endpoint management software market share, and delivers end-to-end cross-cloud, cross-platform security solutions, which integrate different categories across security, compliance, identity, device management, and privacy, informed by more than 65 trillion threat signals each day. With this partnership, the first mobile hardware-backed device attestation bridges the consumer and the world of work, allowing people to safely bring their personal devices to work.

“Samsung is committed to meaningful innovations that are as secure as they are versatile and optimized,” said KC Choi, EVP and Head of Global Mobile B2B Team, MX Business at Samsung Electronics. “As work habits evolve and people are working from virtually anywhere on any device, we are paving the way for the future of enterprise device security and democratizing the means for businesses to better protect their information.”

Samsung

What do you think of this partnership? Please share your thoughts on any of the social media pages listed below. You can also comment on our MeWe page by joining the MeWe social network. And subscribe to our RUMBLE channel for more trailers and tech videos.

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Thu, 27 Jul 2023 03:11:00 -0500 Alex Hernandez en-us text/html https://techaeris.com/2023/07/27/samsung-and-microsoft-announce-on-device-attestation-solution-for-enterprise/
Killexams : AICPA and NASBA to Launch Learning Program Designed to Ease Path to CPA Licensure

Tulane to Pilot Innovative Initiative to Support Completion of the 150-hour Academic Credit Requirement

NEW YORK, Aug. 7, 2023 /PRNewswire/ -- The American Institute of CPAs (AICPA) and National Association of State Boards of Accountancy (NASBA) will launch an innovative post-graduate program this fall in collaboration with the Tulane School of Professional Advancement (SoPA). The program blends rigorous online learning with on-the-job professional experience for college accounting graduates, offering a less costly and more flexible way to complete the 150-hour course credit requirement to become a licensed CPA.

The program blends rigorous online learning with on-the-job professional experience for college accounting graduates

There has been widespread concern within the CPA profession about a decline both in the volume of accounting graduates and the number of candidates who subsequently go on to take the CPA Exam. The AICPA-NASBA initiative, called the Experience, Learn and Earn (ELE) program, is designed to help resolve some of the financial hurdles to college graduates' pursuit of the CPA license by integrating relevant online study with work experience through a participating accounting firm. Tulane SoPA will pilot the innovative program during the upcoming academic year, with initial classes beginning in January, and there are plans to add other universities in short order.

"CPAs perform respected, rewarding work and their lifetime earning potential is substantial," said Susan Coffey, CPA, CGMA, AICPA's CEO of public accounting. "Yet we're all aware of the soaring cost of education and the need for college graduates to pay off student debt and support themselves. The ELE program offers prospective CPA candidates a program that can reduce their cost of education, allow them to earn a paycheck, and advance their careers at the same time."

The ELE program is designed for accounting majors who have completed their bachelor's degree and core accounting classes but possess fewer than the 150 credit hours required for licensure. Here's how the pilot is expected to work:

  • Accounting graduates join an ELE-affiliated firm as a paid staff member
  • Program participants earn up to 30 university credits through self-study online courses, with firms agreeing to provide time during the week for course work in a balanced, flexible way
  • Credit-hour costs are set at highly affordable rates
  • Participating firms are expected to provide support and mentoring to help program participants work toward their CPA license

"Lessons from this pilot will be applied to extensions of the program at other universities, with the idea the initiative can grow quickly to meet the demand nationally," said Ken Bishop, president and CEO of NASBA. "The ELE program reinforces the rigor we want reflected in CPA licensure with the needed flexibility and support for today's accounting graduates."

Tulane will offer an initial library of courses in subject areas relevant to a student's career in accounting, as well as those which accounting firms believe will jump-start participating associates' careers. As the program grows, additional courses are expected to be added from other universities, allowing participants and firms the ability to customize integrated "learning and earning" plans.

"We're excited to bring Tulane's expertise to the ELE program and help expand opportunities for students who want a high-quality academic experience that is also flexible," said Suri Duitch, dean of Tulane's School of Professional Advancement.

Firms interested in participating in the pilot can find information at ExperienceLearnEarn.org. ELE is part of a package of initiatives the AICPA is pursuing as part of a national strategy to address CPA pipeline issues. It's also an important project for NASBA in support of state boards and the licensure of new CPAs.

About the Association of International Certified Professional Accountants, and AICPA & CIMA

The Association of International Certified Professional Accountants (the Association), representing AICPA & CIMA, advances the global accounting and finance profession through its work on behalf of 698,000 AICPA and CIMA members, students and engaged professionals in 188 countries and territories. Together, we are the worldwide leader on public and management accounting issues through advocacy, support for the CPA license and specialized credentials, professional education and thought leadership. We build trust by empowering our members and engaged professionals with the knowledge and opportunities to be leaders in broadening prosperity for a more inclusive, sustainable and resilient future.

The American Institute of CPAs (AICPA), the world's largest member association representing the CPA profession, sets ethical standards for its members and U.S. auditing standards for private companies, not-for-profit organizations, and federal, state and local governments. It also develops and grades the Uniform CPA Examination and builds the pipeline of future talent for the public accounting profession.

The Chartered Institute of Management Accountants (CIMA) is the world's leading and largest professional body of management accountants. CIMA works closely with employers and sponsors leading-edge research, constantly updating its professional qualification and professional experience requirements to ensure it remains the employer's choice when recruiting financially trained business leaders.

About NASBA

Since 1908, the National Association of State Boards of Accountancy (NASBA) has served as a forum for the nation's Boards of Accountancy, which administer the Uniform CPA Examination, license more than 665,600 certified public accountants and regulate the practice of public accountancy in the United States.

NASBA's mission is to enhance the effectiveness and advance the common interests of the Boards of Accountancy in meeting their regulatory responsibilities. The Association promotes the exchange of information among accountancy boards, serving the needs of the 55 U.S. jurisdictions.

NASBA is headquartered in Nashville, TN, with an International Computer Testing and Call Center in Guam and operations in San Juan, PR. To learn more about NASBA, visit https://www.nasba.org 

About the Tulane School of Professional Advancement

Tulane University School of Professional Advancement (Tulane SoPA) has extended the resources of Tulane University to working adults for more than 130 years. Tulane SoPA offers undergraduate and master's degrees and certificate programs in applied fields including Information Technology, PreK-12 Education, Business & Leadership Studies, Media + Design, Emergency & Security Studies, General Legal Studies, Humanities & Social Sciences, Kinesiology, and Public Administration.

Cision View original content:https://www.prnewswire.com/news-releases/aicpa-and-nasba-to-launch-learning-program-designed-to-ease-path-to-cpa-licensure-301894331.html

SOURCE AICPA

Mon, 07 Aug 2023 00:52:00 -0500 en text/html https://www.victoriaadvocate.com/aicpa-and-nasba-to-launch-learning-program-designed-to-ease-path-to-cpa-licensure/article_b6a2ed2c-01cf-59aa-b680-d5ad7667724f.html
Killexams : AICPA, NASBA team with Tulane to ease CPA licensing

The American Institute of CPAs and the National Association of State Boards of Accountancy are pilot-testing a program with Tulane University in New Orleans to make it easier and less expensive for accounting students to earn the 150 credit hours necessary to attain a CPA license.

They plan to partner this fall on a post-graduate program with the Tulane School of Professional Advancement to combine online learning with on-the-job professional experience for college accounting graduates. The AICPA-NASBA initiative, dubbed the Experience, Learn and Earn program, or ELE for short, promises to offer a less costly and more flexible way for young people to earn a CPA license.

The program is aimed at accounting majors who have completed their bachelor's degree and core accounting classes but have fewer than the 150 credit hours needed for a CPA license. 

In the pilot, accounting graduates will join an ELE-affiliated firm as a paid staffer and earn up to 30 university credits through self-study online courses. All the firms will agree to provide participants with time during the week for coursework in a balanced, flexible way. The credit-hour costs will be set at "highly affordable" rates, according to the AICPA and NASBA. Participating firms will need to provide support and mentoring to help program participants work toward their CPA license.

Accounting firms have experienced trouble in filling the pipeline of young accountants entering the profession as more experienced accountants retire. The AICPA 2021 Trends report found accounting graduates trended downward in the 2019–2020 academic year, with declines of 2.8% and 8.4% at the bachelor's and master's levels, respectively. 

The program aims to ease some of the financial and time hurdles for college graduates. Tulane will pilot the ELE program, with initial classes starting in January. The AICPA and NASBA expect to add more universities to the program soon.

"Lessons from this pilot will be applied to extensions of the program at other universities, with the idea the initiative can grow quickly to meet the demand nationally," said NASBA president and CEO Ken Bishop in a statement. "The ELE program reinforces the rigor we want reflected in CPA licensure with the needed flexibility and support for today's accounting graduates."

"CPAs perform respected, rewarding work and their lifetime earning potential is substantial," said AICPA CEO of public accounting Susan Coffey in a statement Monday. "Yet we're all aware of the soaring cost of education and the need for college graduates to pay off student debt and support themselves. The ELE program offers prospective CPA candidates a program that can reduce their cost of education, allow them to earn a paycheck, and advance their careers at the same time."

The first participating university, Tulane, will offer an initial library of courses on Topics relevant to a student's accounting career, along with Topics that accounting firms think will jump-start a participating associate's career. As the ELE program grows, more courses will be added from other universities, enabling participants and firms the ability to customize their own integrated "learning and earning" plans.

"We're excited to bring Tulane's expertise to the ELE program and help expand opportunities for students who want a high-quality academic experience that is also flexible," said Suri Duitch, dean of Tulane's School of Professional Advancement, in a statement.

Firms that want to be part of the pilot program can learn more details here. The ELE program is one of several initiatives the AICPA is following to cope with CPA pipeline issues. 

Sun, 06 Aug 2023 23:44:00 -0500 en text/html https://www.accountingtoday.com/news/aicpa-nasba-team-with-tulane-to-ease-cpa-licensing
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