[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-180642-105":59,"doc-detail-180642-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-courses-student-guide","CPA Preparatory Courses Student Guide","","This comprehensive guide outlines the CPA (Certified Public Accountant) preparatory course structure, detailing the progression from student to candidate to member. It includes a breakdown of preparatory non-core courses and core courses, each with a specified number of credits and a list of prerequisites for advanced subjects. The guide also highlights the Professional Education Program and the Common Final Examination as essential steps towards achieving CPA designation. Practical experience is emphasized as a continuous requirement throughout the journey. The document includes detailed course information, such as Introductory Financial Accounting, Economics, Statistics, Intermediate Financial Reporting, Corporate Finance, Audit and Assurance, Taxation, Intermediate Management Accounting, and Performance Management, along with their respective credit hours and core or non-core classifications. Prerequisites for key courses like IF1, IF2, AFR, COF, AUA, TAX, MAA, and PMA are clearly defined, illustrating the structured learning path necessary for aspiring CPAs.",{"@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-courses-student-guide/180642/",{"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},"Seraphina","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 stages in becoming a CPA according to this guide?","Question",{"text":106,"@type":107},"The stages are Student, Candidate, and finally Member, marking the progression through education, examinations, and practical experience.","Answer",{"name":109,"@type":104,"acceptedAnswer":110},"What is the total number of credits for the preparatory courses?",{"text":111,"@type":107},"The total number of credits for the listed preparatory courses is 42.",{"name":113,"@type":104,"acceptedAnswer":114},"What are some core courses listed in the guide?",{"text":115,"@type":107},"Some core courses include Intermediate Financial Reporting 1 and 2, Advanced Financial Reporting, Corporate Finance, Audit and Assurance, and Taxation.","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},180642,1788341594,{"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":133,"language":134,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":135,"faqs":136,"seo_title":137,"seo_description":67,"update_tm":123,"read_time":138},962075114101,"https://ap-avatar.wpscdn.com/avatar/e000253a75eb197efd?x-image-process=image/resize,m_fixed,w_180,h_180&k=1780044092746381165","| Preparatory course | Credits | Type |\n| --- | --- | --- |\n| Introductory Financial Accounting (IFA) | 3 | Non-core |\n| Introductory Management Accounting (IMA) | 3 | Non-core |\n| Economics (ECO) | 3 | Non-core |\n| Statistics (STA) | 3 | Non-core |\n| Intermediate Financial Reporting 1 (IF1) | 3 | Core |\n| Intermediate Financial Reporting 2 (IF2) | 3 | Core |\n| Advanced Financial Reporting (AFR) | 3 | Core |\n| Corporate Finance (COF) | 3 | Core |\n| Audit and Assurance (AUA) | 3 | Core |\n| Taxation (TAX)* | 3 | Core |\n| Intermediate Management Accounting (MAA) | 3 | Core |\n| Performance Management (PMA) | 3 | Core |\n| Business Law (BUL)* | 3 | Non-core |\n| Information Technology (ITE) | 3 | Non-core |\n| Total | 42 |  |\n\n\n| Course | Prerequisites |\n| --- | --- |\n| IF1 | IFA and IMA |\n| IF2 | IFA, IMA, and IF1 |\n| AFR | IFA, IMA, IF1 , and IF2 |\n| COF | IFA and IMA |\n| AUA | IFA, IMA, IF1 , and IF2 |\n| TAX | IFA, IMA, IF1, and IF2 |\n| MAA | IFA, IMA, and COF (IF1 and IF2 are recommended but not required) |\n| PMA | IFA, IMA , and MAA |","cbCaiqqHTbNFLGpb","https://ap.wps.com/l/cbCaiqqHTbNFLGpb","pdf",1211415,45,"English","# CPA Preparatory Courses\n## Non-core Courses\n## Core Courses\n## Prerequisites","[{\"question\":\"What are the stages in becoming a CPA according to this guide?\",\"answer\":\"The stages are Student, Candidate, and finally Member, marking the progression through education, examinations, and practical experience.\"},{\"question\":\"What is the total number of credits for the preparatory courses?\",\"answer\":\"The total number of credits for the listed preparatory courses is 42.\"},{\"question\":\"What are some core courses listed in the guide?\",\"answer\":\"Some core courses include Intermediate Financial Reporting 1 and 2, Advanced Financial Reporting, Corporate Finance, Audit and Assurance, and Taxation.\"}]","CPA Preparatory Courses Student Guide | PDF",113]