[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-180449-105":59,"doc-detail-180449-en":124},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":117,"head_meta":119,"extra_data":121,"updated_unix":123},105,"en","cpa-preparatory-course","CPA Preparatory Course","","This document outlines the CPA Preparatory Course requirements, detailing the subject areas, corresponding equivalent courses, and minimum grade requirements. The structure is divided into two main tables, one for introductory-level courses and another for intermediate and advanced topics. Key subject areas covered include Financial Reporting, Management Accounting, Other General Business Topics (Economics, Statistics, Business Law, Information Technology), Strategy and Governance, Audit and Assurance, Finance, Taxation, and Data Analytics and Information Systems. Specific course codes and minimum grade percentages for each are provided. The document also specifies the currency of education policy, emphasizing that students must complete at least one applicable core prerequisite course in each of the CPA technical competency areas within 10 years of their PEP commencement date. This information is crucial for individuals seeking to gain admission into the CPA Professional Education Program (PEP). The document provides a clear, organized roadmap for candidates by specifying the academic prerequisites necessary for pursuing the CPA designation. It aims to guide students in selecting the appropriate prerequisite courses at their educational institutions to meet the standards set by the CPA program.",{"@graph":69,"@context":116},[70,84,99],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/cpa-preparatory-course/180449/",{"url":83,"name":65,"@type":85,"author":86,"headline":65,"publisher":89,"fileFormat":92,"inLanguage":63,"description":67,"dateModified":93,"datePublished":93,"encodingFormat":92,"isAccessibleForFree":94,"interactionStatistic":95},"DigitalDocument",{"name":87,"@type":88},"Skyler","Person",{"url":74,"name":90,"@type":91},"DocShare","Organization","application/pdf","2026-09-02",true,{"@type":96,"interactionType":97,"userInteractionCount":4},"InteractionCounter",{"@type":98},"ViewAction",{"@type":100,"mainEntity":101},"FAQPage",[102,108,112],{"name":103,"@type":104,"acceptedAnswer":105},"What are the minimum grade requirements for the introductory CPA Preparatory Courses?","Question",{"text":106,"@type":107},"For introductory courses like Introductory Financial Accounting, a minimum grade of 50% is required in each course. Other general business topics may have different specific requirements or equivalencies listed.","Answer",{"name":109,"@type":104,"acceptedAnswer":110},"What is the time limit for completing prerequisite courses for the CPA PEP?",{"text":111,"@type":107},"Students must complete at least one applicable core prerequisite course in each of the CPA technical competency areas within 10 years of their PEP commencement date.",{"name":113,"@type":104,"acceptedAnswer":114},"Which subject areas are covered in the CPA Preparatory Course, and what are some examples?",{"text":115,"@type":107},"The course covers essential areas such as Financial Reporting (Introductory and Intermediate), Management Accounting, Strategy and Governance, Audit and Assurance, Finance, Taxation, and Data Analytics and Information Systems (DAIS), with specific equivalent courses detailed for each.","https://schema.org",{"og:url":83,"og:type":118,"og:title":65,"og:site_name":90,"og:description":67},"article",{"robots":120,"canonical":83},"index,follow",{"doc_id":122,"site_id":62},180449,1788340782,{"code":4,"msg":5,"data":125},{"doc_id":122,"user_id":126,"nickname":87,"user_avatar":127,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":128,"file_id":129,"file_url":130,"file_type":131,"file_size":132,"view_count":4,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":14,"language":133,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":134,"faqs":135,"seo_title":136,"seo_description":67,"update_tm":123,"read_time":24},2336464648746,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","| Subject Area | CPA Preparatory Course | Equivalent Course(s) | Minimum Grade |\n| --- | --- | --- | --- |\n| Financial Reporting | Introductory Financial Accounting | BAB 140 | 50%\u003Cbr>in each course |\n| Management Accounting | Introductory Management Accounting | BAB 240 |  |\n| Other General Business Topics | Economics | [LSP 240 and LSP 340] |  |\n|  | Statistics | BAB 210 |  |\n|  | Business Law | BAB 231 |  |\n|  | Information Technology | IAF 340 * |  |\n\n\n| Subject Area | CPA Preparatory Course | Equivalent Course(s) | Minimum Grade |\n| --- | --- | --- | --- |\n| Financial Reporting | Intermediate Financial Reporting I | IAF 310 | 60%\u003Cbr>in each\u003Cbr>course\u003Cbr>&\u003Cbr>65%\u003Cbr>average\u003Cbr>across all\u003Cbr>core\u003Cbr>courses |\n|  | Intermediate Financial Reporting II | IAF 410 |  |\n|  | Advanced Financial Reporting | IAF 710 |  |\n| Strategy and Governance | Performance Management | IAF 831 |  |\n| Management Accounting | Intermediate Management Accounting | IAF 530 |  |\n| Audit and Assurance | Audit and Assurance | IAF 520 * |  |\n| Finance | Corporate Finance | [IAF 330 and IAF 620] |  |\n| Taxation | Taxation | [IAF 320 and IAF 420] |  |\n| DAIS | Data Analytics and Information Systems | IAF610 and {Integrated through prerequisite courses marked with \"*\"} |  |\n| Currency of Education Policy: For admission into the CPA PEP , students must complete at least one applicable core prerequisite course in each of the CPA technical competency areas of Financial Reporting, Strategy and Governance, Management Accounting, Audit and Assurance, Finance, and Taxation within 10 years of a student’s PEP commencement date. The PEP commencement date is defined in Regulation 9-1 s. 1.12. |  |  |  |","cbCaia5J5UzmlLUe","https://ap.wps.com/l/cbCaia5J5UzmlLUe","pdf",325764,"English","# CPA Preparatory Course\n## Financial Reporting\n## Management Accounting\n## Other General Business Topics\n## Strategy and Governance\n## Audit and Assurance\n## Finance\n## Taxation\n## DAIS (Data Analytics and Information Systems)\n# Currency of Education Policy","[{\"question\":\"What are the minimum grade requirements for the introductory CPA Preparatory Courses?\",\"answer\":\"For introductory courses like Introductory Financial Accounting, a minimum grade of 50% is required in each course. Other general business topics may have different specific requirements or equivalencies listed.\"},{\"question\":\"What is the time limit for completing prerequisite courses for the CPA PEP?\",\"answer\":\"Students must complete at least one applicable core prerequisite course in each of the CPA technical competency areas within 10 years of their PEP commencement date.\"},{\"question\":\"Which subject areas are covered in the CPA Preparatory Course, and what are some examples?\",\"answer\":\"The course covers essential areas such as Financial Reporting (Introductory and Intermediate), Management Accounting, Strategy and Governance, Audit and Assurance, Finance, Taxation, and Data Analytics and Information Systems (DAIS), with specific equivalent courses detailed for each.\"}]","CPA Preparatory Course | PDF"]