1. CONTADURIA PUBLICA

2. Certified Public Accountant (CPA)
is the statutory title of qualified The exceptions to this rule are
accountants in the United States Arizona, Kansas, North Carolina and
who have passed the Uniform Ohio where, although the "CPA" Many states have a
Certified Public Accountant designation is restricted, the practice lower tier of accountant
Examination and have met of auditing is not. qualification (below
additional state education and that of CPA), usually
experience requirements for entitled "Public
certification as a CPA. Individuals Accountant" or
who have passed the Exam but "Licensed Public
have not either accomplished the Accountant" (with
required on-the-job experience or designatory letters "PA"
have previously met it but in the or "LPA"). However the
meantime have lapsed their majority of states have
continuing professional education closed the designation
are, in many states, permitted the "Public Accountant" to
designation "CPA Inactive" or an new entrants, with only
equivalent phrase. In most U.S. about 10 states
states, only CPAs who are licensed continuing to offer the
are able to provide to the public designation. Many PAs
attestation (including auditing) belong to the National
opinions on financial statements. Society of Accountants.

3. CPAs also have a niche within the income tax preparation
Services provided by industry. Many small to mid-sized firms have both a tax
CPAs and an auditing department.
The primary functions CPA
fulfill relate to assurance
services, or public accounting.
In assurance services, also
known as financial audit
services, CPAs attest to the
reasonableness of disclosures,
the freedom from material
misstatement, and the
adherence to the applicable
generally accepted accounting
principles (GAAP) in financial
statements. CPAs can also be
employed by corporations—
termed "the private sector"—in
finance functions such as Chief
Financial Officer (CFO) or
finance manager, or as CEOs
subject to their full business
knowledge and practice. These
CPAs do not provide services
directly to the public.

4. Assurance and Attestation Services
Corporate Finance (Merger & Acquisition, initial public
offerings, share & debt issuings)
Corporate Governance
Estate Planning
Financial Accounting
Financial Analysis
Financial Planning
Forensic Accounting (preventing, detecting, and
investigating financial frauds)
Income Tax
Information Technology, especially as applied to
accounting and auditing
Management Consulting and Performance
Management
Tax Preparation and Planning
Venture Capital

5. CPA EXAM
 In order to become a CPA in the United States, the candidate must
sit for and pass the Uniform Certified Public Accountant
Examination (Uniform CPA Exam), which is set by the American
Institute of Certified Public Accountants (AICPA) and administered
by the National Association of State Boards of Accountancy
(NASBA). The CPA was established in law on April 17, 1896.[3]
 Eligibility to sit for the Uniform CPA Exam is determined by
individual state boards of accountancy. All states but California have
adopted what is known as the "150 hour rule", which requires an
additional year past a regular 4 year college or a master's degree.
 The Colorado State Board of Accountancy allows Chartered
Accountants from eligible jurisdictions (Australia, South Africa,
Canada, Ireland, New Zealand), automatic eligibility to sit for the
Uniform CPA Exam as a Colorado candidate.
 Certain overseas qualified accountants seeking to become U.S.
CPAs may be eligible to sit for the International Qualification
Examination as an alternative to the Uniform CPA Exam.
 The Uniform CPA Exam tests general principles of state law such as
the law of contracts and agency (questions not tailored to the
variances of any particular state) and some federal laws as well.

6. How do you drive an accountant completely insane?
Tie him to a chair, stand in front of him and fold a road map the wrong
way.
What do accountants suffer from that ordinary people don't?
Depreciation.
If an accountant's wife cannot sleep what does she say?
"Darling, tell me about your work."
What did the accountant say when he got a blank check?
My deductions have at last caught up with the salary.
What did the accountant say when he looked at the tax form?
The man who set the standard deduction must have been a bachelor. I
am lying when I am listing myself as a head of household.
What is the definition of an accountant?
Someone who solves a problem you did not know you had in a
way you don't understand.
How many accountants does it take to change a light bulb?
How much money do you have?
What is the definition of a good tax accountant?
Someone who has a loophole named after him.
When does a person decide to become an accountant?
When he realizes he doesn't have the charisma to succeed as an
undertaker.
What does an accountant use for birth control?
His personality.
What's an extroverted accountant?
One who looks at your shoes while he is talking to you instead
of his own.
What is an auditor?
Someone who arrives after the battle and bayonets the
wounded.
Why did the auditor cross the road?
Because he looked in the file and that's what they did last year.
Why did the auditor get run over crossing the road?
Auditors never actually do the risk assessment well until after
the accident happens.

7.  GRUPO EDITOR
Hildemaro Miguel Alas Castillo
V-22333136

8.  http://en.wikipedia.org/wiki/Certified_Public_
Accountant#CPA_exam
 https://www.msu.edu/~wulftyle/Public%20Ac
counting.html
 http://www.op.nysed.gov/prof/cpa/