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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Accredited Business Accountant ： ウィキペディア英語版 Accredited Business Accountant Accredited Business Accountant (ABA) is an accreditation in accountancy in the United States, given by the Accreditation Council for Accountancy and Taxation (ACAT). The ABA is a professional accounting credential that demonstrates proficiency in financial accounting, financial reporting, financial statement preparation, taxation, managerial accounting, business law, and ethics for businesses.〔(【引用サイトリンク】url=http://www.acatcredentials.org/acatcredentials/aba )〕 To become an ABA, one must pass the Comprehensive Examination for Accreditation in Accountancy, and have three years of related work experience, up to two of which may be satisfied through college credit. ACAT seeks to ensure that all accredited individuals possess theoretical knowledge and the practical knowledge necessary to be successful practitioners. For that reason, candidates for accreditation must satisfy a three-year experience requirement before becoming fully credentialed. Individuals who pass the exam, but who have not met the experience requirement, may promote themselves as having “passed the ACAT Comprehensive Examination for Accreditation in Accountancy,” but are not entitled to use the ABA designation. In some states — DE, IA, MN — achieving the ABA designation meets state regulatory requirements to practice public accountancy. MN requires a 75% passing score on both Practices of the exam. The use of the term “accountant” for non CPAs varies by state. In states where the term “accountant” cannot be used in any form or in states that allow the use the term “accountant” as a stand-alone word but with a disclaimer — AL, AK, AR, CA, HI, IN, KY, LA, ND, NV, NY, OH, OK, PA, RI, SC, SD, TN and TX, accredited individuals use Accredited Business Advisor. The process for attaining the credential and rules for use are the same. ==References== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Accredited Business Accountant」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.