{"id":14440,"date":"2025-07-14T13:59:20","date_gmt":"2025-07-14T04:59:20","guid":{"rendered":"https:\/\/www.progrit.co.jp\/media\/?p=14440"},"modified":"2025-07-14T13:59:20","modified_gmt":"2025-07-14T04:59:20","slug":"m0148","status":"publish","type":"post","link":"https:\/\/www.progrit.co.jp\/media\/m0148\/","title":{"rendered":"USCPA\u3068\u306f\uff1f\u8a66\u9a13\u79d1\u76ee\u3084\u53d7\u9a13\u8cc7\u683c\u3001\u5408\u683c\u306e\u305f\u3081\u306e\u5b66\u7fd2\u6cd5\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"\n<p>\u300c\u82f1\u8a9e\u3092\u6d3b\u304b\u3057\u3066\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u3057\u305f\u3044\u300d\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u901a\u7528\u3059\u308b\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u305f\u3044\u300d\u2015\u2015\u305d\u3093\u306a\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30bd\u30f3\u306e\u9593\u3067\u6ce8\u76ee\u3092\u96c6\u3081\u3066\u3044\u308b\u306e\u304c\u3001USCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u3067\u3059\u3002\u65e5\u672c\u306e\u4f1a\u8a08\u58eb\u8cc7\u683c\u3068\u7570\u306a\u308a\u3001\u82f1\u8a9e\u3092\u4f7f\u7528\u3057\u3066\u56fd\u969b\u57fa\u6e96\u306e\u4f1a\u8a08\u77e5\u8b58\u3092\u8a3c\u660e\u3067\u304d\u308b\u3053\u306e\u8cc7\u683c\u306f\u3001\u5916\u8cc7\u7cfb\u4f01\u696d\u3084\u6d77\u5916\u52e4\u52d9\u3092\u76ee\u6307\u3059\u65b9\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u6b66\u5668\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">USCPA\u3068\u306f\uff1f<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">USCPA\u306e\u6b63\u5f0f\u540d\u79f0\u3068\u5f79\u5272<\/h3>\n\n\n\n<p>USCPA\u306f &#8220;United States Certified Public Accountant&#8221; \u306e\u7565\u79f0\u3067\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u5404\u5dde\u3054\u3068\u306b\u8a8d\u5b9a\u3055\u308c\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u8cc7\u683c\u3067\u3059\u3002\u65e5\u672c\u56fd\u5185\u3060\u3051\u3067\u306a\u304f\u3001\u6d77\u5916\u3084\u591a\u56fd\u7c4d\u4f01\u696d\u3067\u901a\u7528\u3059\u308b\u56fd\u969b\u7684\u306a\u8cc7\u683c\u3068\u3057\u3066\u8a55\u4fa1\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u696d\u52d9\u7bc4\u56f2\u306f\u4f1a\u8a08\u76e3\u67fb\u3084\u7a0e\u52d9\u306f\u3082\u3061\u308d\u3093\u3001\u4f01\u696d\u5185\u3067\u306e\u7d4c\u7406\u30fb\u8ca1\u52d9\u30fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u306b\u3082\u5e83\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u65e5\u672c\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068\u306e\u9055\u3044\u3068\u30b0\u30ed\u30fc\u30d0\u30eb\u6027<\/h3>\n\n\n\n<p>\u65e5\u672c\u306e\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u300d\u3068\u6bd4\u8f03\u3057\u3066\u3001USCPA\u306e\u7279\u5fb4\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li>\u8a66\u9a13\u306f\u3059\u3079\u3066\u82f1\u8a9e\u3067\u5b9f\u65bd<\/li>\n\n\n\n<li>\u5b66\u6b74\u30fb\u8077\u6b74\u306b\u3088\u3063\u3066\u53d7\u9a13\u8cc7\u683c\u304c\u7570\u306a\u308b\uff08\u5dde\u306b\u3088\u3063\u3066\u57fa\u6e96\u304c\u7570\u306a\u308b\uff09<\/li>\n\n\n\n<li>\u65e5\u672c\u306e\u8a66\u9a13\u3088\u308a\u3082\u5b9f\u52d9\u7684\u306a\u554f\u984c\u304c\u591a\u304f\u3001\u77ed\u671f\u96c6\u4e2d\u3067\u5408\u683c\u3092\u76ee\u6307\u305b\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u56fd\u969b\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u3067\u6d3b\u8e8d\u3057\u305f\u3044\u4eba\u306b\u3068\u3063\u3066\u306f\u3001\u65e5\u672c\u306e\u8cc7\u683c\u3088\u308a\u3082\u5373\u6226\u529b\u3068\u3057\u3066\u306e\u4fa1\u5024\u304c\u9ad8\u307e\u308b\u5834\u9762\u3082\u591a\u3044\u306e\u304cUSCPA\u306e\u9b45\u529b\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u82f1\u8a9e\u3092\u6d3b\u304b\u3057\u3066\u30ad\u30e3\u30ea\u30a2\u3092\u5e83\u3052\u305f\u3044\u4eba\u306b\u6700\u9069\u306a\u7406\u7531<\/h3>\n\n\n\n<p>\u82f1\u8a9e\u3067\u4f1a\u8a08\u30fb\u76e3\u67fb\u3092\u5b66\u3076\u904e\u7a0b\u305d\u306e\u3082\u306e\u304c\u3001\u5b9f\u8df5\u7684\u306a\u82f1\u8a9e\u529b\u306e\u5411\u4e0a\u306b\u3064\u306a\u304c\u308b\u70b9\u3082\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002USCPA\u306f\u300c\u82f1\u8a9e\u3092\u5b66\u3076\u76ee\u7684\u300d\u3068\u3057\u3066\u3082\u975e\u5e38\u306b\u52b9\u679c\u7684\u3067\u3001\u4f1a\u8a08\u3084\u8ca1\u52d9\u306e\u5c02\u9580\u7528\u8a9e\u3001\u30ed\u30b8\u30ab\u30eb\u306a\u82f1\u6587\u306e\u8aad\u89e3\u30fb\u8a18\u8ff0\u306b\u81ea\u7136\u3068\u5f37\u304f\u306a\u308c\u307e\u3059\u3002\u30d3\u30b8\u30cd\u30b9\u82f1\u8a9e\u3092\u672c\u6c17\u3067\u4f38\u3070\u3057\u305f\u3044\u65b9\u306b\u3068\u3063\u3066\u3001USCPA\u306e\u5b66\u7fd2\u306f\u307e\u3055\u306b\u4e00\u77f3\u4e8c\u9ce5\u306e\u9078\u629e\u80a2\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">USCPA\u3092\u53d6\u5f97\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u306f\uff1f<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u82f1\u8a9e\u00d7\u4f1a\u8a08\u30b9\u30ad\u30eb\u3067\u5e02\u5834\u4fa1\u5024\u3092\u9ad8\u3081\u308b<\/h3>\n\n\n\n<p>USCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u306f\u3001\u82f1\u8a9e\u3092\u4f7f\u3063\u3066\u4f1a\u8a08\u30fb\u8ca1\u52d9\u30fb\u76e3\u67fb\u306e\u9ad8\u5ea6\u306a\u77e5\u8b58\u3068\u5b9f\u52d9\u80fd\u529b\u3092\u8a3c\u660e\u3067\u304d\u308b\u56fd\u969b\u8cc7\u683c\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5358\u306a\u308b\u82f1\u8a9e\u30b9\u30ad\u30eb\u3084\u30d3\u30b8\u30cd\u30b9\u82f1\u4f1a\u8a71\u3092\u8d85\u3048\u3066\u3001<strong><span class=\"swl-marker mark_orange\">\u300c\u82f1\u8a9e\u3067\u5c02\u9580\u696d\u52d9\u304c\u3067\u304d\u308b\u4eba\u6750\u300d<\/span><\/strong>\u3068\u3057\u3066\u306e\u4fe1\u983c\u6027\u304c\u5927\u304d\u304f\u5411\u4e0a\u3057\u307e\u3059\u3002\u5916\u8cc7\u7cfb\u4f01\u696d\u3084\u6d77\u5916\u62e0\u70b9\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u6848\u4ef6\u306b\u95a2\u308f\u308b\u30c1\u30e3\u30f3\u30b9\u3082\u5897\u3048\u308b\u305f\u3081\u3001\u8ee2\u8077\u5e02\u5834\u3067\u306e\u7af6\u4e89\u529b\u306f\u629c\u7fa4\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7279\u306b\u30d3\u30b8\u30cd\u30b9\u30b7\u30fc\u30f3\u3067\u82f1\u8a9e\u3092\u4f7f\u3046\u5834\u9762\u304c\u5897\u3048\u3066\u304d\u305f\u4e2d\u3067\u3001\u4f1a\u8a08\u3068\u3044\u3046\u666e\u904d\u7684\u304b\u3064\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u5206\u91ce\u3067\u82f1\u8a9e\u529b\u3092\u8a3c\u660e\u3067\u304d\u308b\u3053\u3068\u306f\u5927\u304d\u306a\u5f37\u307f\u3067\u3059\u3002\u300c\u82f1\u8a9e\u3092\u52c9\u5f37\u3057\u3066\u3044\u308b\u3051\u308c\u3069\u3001TOEIC\u3060\u3051\u3067\u306f\u7269\u8db3\u308a\u306a\u3044\u300d\u3068\u611f\u3058\u3066\u3044\u308b\u65b9\u306b\u3068\u3063\u3066\u3001<strong>\u5b9f\u52d9\u306b\u76f4\u7d50\u3059\u308b\u82f1\u8a9e\u529b\u306e\u8a3c\u660e\u624b\u6bb5<\/strong>\u3068\u3057\u3066USCPA\u306f\u975e\u5e38\u306b\u9b45\u529b\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6d77\u5916\u30fb\u5916\u8cc7\u7cfb\u30fb\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306b\u5f37\u3044<\/h3>\n\n\n\n<p>USCPA\u8cc7\u683c\u3092\u6301\u3063\u3066\u3044\u308b\u3068\u3001\u82f1\u8a9e\u570f\u3092\u4e2d\u5fc3\u3068\u3057\u305f<strong>\u56fd\u969b\u7684\u306a\u8077\u5834\u3067\u6d3b\u8e8d\u3059\u308b\u9078\u629e\u80a2<\/strong>\u304c\u4e00\u6c17\u306b\u5e83\u304c\u308a\u307e\u3059\u3002\u7279\u306b\u8fd1\u5e74\u306f\u3001\u4f1a\u8a08\u30fb\u7d4c\u7406\u30fb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u5206\u91ce\u3067\u3082\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u3084\u30b0\u30ed\u30fc\u30d0\u30eb\u30c1\u30fc\u30e0\u3067\u306e\u30b3\u30e9\u30dc\u30ec\u30fc\u30b7\u30e7\u30f3\u304c\u5897\u3048\u3066\u304a\u308a\u3001\u300c\u82f1\u8a9e\u00d7\u5c02\u9580\u6027\u300d\u306f\u307e\u3059\u307e\u3059\u4fa1\u5024\u3092\u5897\u3057\u3066\u3044\u307e\u3059\u3002USCPA\u306f\u307e\u3055\u306b\u305d\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u8cc7\u683c\u3068\u3057\u3066\u3001<strong>\u56fd\u5883\u3092\u8d85\u3048\u305f\u30ad\u30e3\u30ea\u30a2\u306e\u6b66\u5668<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001USCPA\u3092\u53d6\u5f97\u3057\u305f\u5f8c\u306b\u300c\u65e5\u672c\u306b\u3044\u306a\u304c\u3089\u6d77\u5916\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3092\u62c5\u5f53\u3059\u308b\u300d\u300c\u30a2\u30b8\u30a2\u570f\u3067\u306e\u56fd\u969b\u4f1a\u8a08\u30dd\u30b8\u30b7\u30e7\u30f3\u306b\u8ee2\u8077\u3059\u308b\u300d\u3068\u3044\u3063\u305f\u9078\u629e\u80a2\u304c\u73fe\u5b9f\u306e\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u65e5\u672c\u4f01\u696d\u3067\u3082\u6d77\u5916\u5c55\u958b\u304c\u9032\u3080\u4e2d\u3067\u3001<strong>\u793e\u5185\u3067\u30b0\u30ed\u30fc\u30d0\u30eb\u6848\u4ef6\u306b\u95a2\u308f\u308b\u6a5f\u4f1a<\/strong>\u304c\u5897\u3048\u3001\u8a55\u4fa1\u3084\u30dd\u30b8\u30b7\u30e7\u30f3\u30a2\u30c3\u30d7\u306b\u76f4\u7d50\u3059\u308b\u30b1\u30fc\u30b9\u3082\u591a\u304f\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u82f1\u8a9e\u5b66\u7fd2\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u3068\u3057\u3066\u3082\u6700\u9069<\/h3>\n\n\n\n<p>\u82f1\u8a9e\u306e\u8cc7\u683c\u3068\u3044\u3048\u3070TOEIC\u3084\u82f1\u691c\u304c\u5b9a\u756a\u3067\u3059\u304c\u3001USCPA\u306f\u300c\u82f1\u8a9e\u3067\u4f55\u304b\u3092\u6210\u3057\u9042\u3052\u305f\u3044\u300d\u3068\u3044\u3046\u4e2d\u7d1a\u8005\u4ee5\u4e0a\u306e\u5b66\u7fd2\u8005\u306b\u3068\u3063\u3066\u3001<strong>\u975e\u5e38\u306b\u73fe\u5b9f\u7684\u304b\u3064\u9054\u6210\u611f\u306e\u3042\u308b\u30b4\u30fc\u30eb<\/strong>\u3067\u3059\u3002\u52c9\u5f37\u3092\u901a\u3058\u3066\u4f1a\u8a08\u30fb\u8ca1\u52d9\u306e\u77e5\u8b58\u3082\u8eab\u306b\u3064\u3051\u3089\u308c\u308b\u305f\u3081\u3001<strong>\u201c\u82f1\u8a9e\u3092\u4f7f\u3063\u3066\u50cd\u304d\u305f\u3044\u201d\u3092\u5b9f\u73fe\u3059\u308b\u5b66\u7fd2\u30b4\u30fc\u30eb<\/strong>\u3068\u3057\u3066\u6700\u9069\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u3001USCPA\u306e\u5b66\u7fd2\u3092\u901a\u3058\u3066\u5b9f\u7528\u7684\u306a\u82f1\u8a9e\u8868\u73fe\u3001\u7279\u306b\u30d3\u30b8\u30cd\u30b9\u306e\u73fe\u5834\u3067\u5fc5\u8981\u306a\u82f1\u8a9e\u306b\u89e6\u308c\u308b\u6a5f\u4f1a\u304c\u591a\u3044\u305f\u3081\u3001\u300c\u82f1\u8a9e\u306f\u8aad\u3081\u308b\u3051\u3069\u8a71\u305b\u306a\u3044\u300d\u3068\u3044\u3046\u8ab2\u984c\u3092\u6301\u3064\u4eba\u306b\u3082\u3088\u3044\u523a\u6fc0\u306b\u306a\u308a\u307e\u3059\u3002\u82f1\u8a9e\u30b9\u30d4\u30fc\u30ad\u30f3\u30b0\u529b\u3092\u4f38\u3070\u3057\u305f\u3044\u4eba\u306b\u3068\u3063\u3066\u3082\u3001<strong>USCPA\u3092\u76ee\u6307\u3059\u3053\u3068\u3067\u30a4\u30f3\u30d7\u30c3\u30c8\u3068\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u306e\u4e21\u9762\u304c\u5f37\u5316\u3055\u308c\u308b<\/strong>\u3068\u3044\u3046\u526f\u6b21\u7684\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">USCPA\u8a66\u9a13\u306e\u5185\u5bb9\u3068\u4ed5\u7d44\u307f<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">4\u79d1\u76ee\u306e\u8a66\u9a13\u69cb\u6210\u3068\u51fa\u984c\u7bc4\u56f2\uff08FAR, AUD, REG, BEC\uff09<\/h3>\n\n\n\n<p>USCPA\u8a66\u9a13\u306f4\u3064\u306e\u30bb\u30af\u30b7\u30e7\u30f3\uff08\u79d1\u76ee\uff09\u306b\u5206\u304b\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u304c\u7570\u306a\u308b\u5c02\u9580\u5206\u91ce\u306b\u30d5\u30a9\u30fc\u30ab\u30b9\u3057\u3066\u3044\u307e\u3059\u3002\u3044\u305a\u308c\u306e\u79d1\u76ee\u3082<strong>\u7d044\u6642\u9593\uff08\u5408\u8a0816\u6642\u9593\uff09\u306e\u8a66\u9a13<\/strong>\u3067\u3001CBT\uff08Computer-Based Testing\uff09\u65b9\u5f0f\u306b\u3088\u308a\u82f1\u8a9e\u3067\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li><strong><span class=\"swl-marker mark_orange\">FAR\uff08Financial Accounting and Reporting\uff09<\/span><\/strong><br>\u3000\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\uff08US GAAP\uff09\u304a\u3088\u3073\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u30fb\u5206\u6790\u30fb\u4f1a\u8a08\u51e6\u7406\u304c\u554f\u308f\u308c\u307e\u3059\u3002\u6700\u3082\u7bc4\u56f2\u304c\u5e83\u304f\u3001\u91cd\u539a\u306a\u30bb\u30af\u30b7\u30e7\u30f3\u3068\u3055\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong><span class=\"swl-marker mark_orange\">AUD\uff08Auditing and Attestation\uff09<\/span><\/strong><br>\u3000\u76e3\u67fb\u624b\u7d9a\u304d\u3084\u76e3\u67fb\u57fa\u6e96\u3001\u8077\u696d\u502b\u7406\u3001\u5185\u90e8\u7d71\u5236\u3001\u8a3c\u660e\u696d\u52d9\u306b\u3064\u3044\u3066\u306e\u77e5\u8b58\u304c\u4e2d\u5fc3\u3067\u3059\u3002\u5b9f\u52d9\u3092\u60f3\u5b9a\u3057\u305f\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u5f62\u5f0f\u306e\u554f\u984c\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong><span class=\"swl-marker mark_orange\">REG\uff08Regulation\uff09<\/span><\/strong><br>\u3000\u7c73\u56fd\u306e\u9023\u90a6\u7a0e\u6cd5\u3001\u5546\u6cd5\u3001\u8077\u696d\u502b\u7406\u306a\u3069\u3092\u6271\u3044\u307e\u3059\u3002\u30bf\u30c3\u30af\u30b9\u306e\u6bd4\u7387\u304c\u9ad8\u304f\u3001\u7d30\u304b\u306a\u898f\u5b9a\u306e\u7406\u89e3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n\n\n\n<li><strong><span class=\"swl-marker mark_orange\">BEC\uff08Business Environment and Concepts\uff09<\/span><\/strong><br>\u3000\u4f01\u696d\u7d4c\u55b6\u3001\u8ca1\u52d9\u7ba1\u7406\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u3001\u7d4c\u6e08\u3001IT\u306b\u95a2\u3059\u308b\u77e5\u8b58\u3092\u554f\u3046\u30bb\u30af\u30b7\u30e7\u30f3\u3067\u3001<strong><span class=\"swl-marker mark_green\">\u552f\u4e00\u8a18\u8ff0\u5f0f\u554f\u984c\uff08Written Communication\uff09<\/span><\/strong>\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u6587\u7ae0\u69cb\u6210\u529b\u30fb\u8ad6\u7406\u5c55\u958b\u529b\u304c\u554f\u308f\u308c\u308b\u305f\u3081\u3001\u82f1\u8a9e\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u529b\u304c\u91cd\u8996\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<p>USCPA\u8a66\u9a13\u3067\u306f\u3001\u77e5\u8b58\u306e\u4e38\u6697\u8a18\u3067\u306f\u306a\u304f\u300c\u5b9f\u52d9\u3092\u60f3\u5b9a\u3057\u305f\u601d\u8003\u529b\u30fb\u5fdc\u7528\u529b\u300d\u304c\u91cd\u8996\u3055\u308c\u308b\u305f\u3081\u3001<strong>\u5358\u8a9e\u306e\u610f\u5473\u3092\u77e5\u3063\u3066\u3044\u308b\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206<\/strong>\u3002\u80cc\u666f\u77e5\u8b58\u3068\u82f1\u6587\u306e\u69cb\u9020\u3092\u7d50\u3073\u3064\u3051\u3066\u7406\u89e3\u3059\u308b\u529b\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u82f1\u8a9e\u3067\u306e\u53d7\u9a13\u306b\u5fc5\u8981\u306a\u8aad\u89e3\u529b\u3068\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u5bfe\u5fdc\u529b<\/h3>\n\n\n\n<p>USCPA\u8a66\u9a13\u306f\u5168\u30bb\u30af\u30b7\u30e7\u30f3\u3092\u901a\u3058\u3066\u82f1\u8a9e\u3067\u51fa\u984c\u3055\u308c\u3001\u7279\u306b<strong><span class=\"swl-marker mark_orange\">\u30cd\u30a4\u30c6\u30a3\u30d6\u30ec\u30d9\u30eb\u306e\u4f1a\u8a08\u30fb\u6cd5\u5f8b\u30fb\u7d4c\u55b6\u7528\u8a9e\u3092\u542b\u3080\u5c02\u9580\u82f1\u8a9e<\/span><\/strong>\u304c\u983b\u51fa\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5358\u306a\u308b\u82f1\u8a9e\u529b\u3067\u306f\u306a\u304f\u3001<strong>\u5c02\u9580\u5206\u91ce\u306b\u7279\u5316\u3057\u305f\u8aad\u89e3\u30fb\u8a18\u8ff0\u30b9\u30ad\u30eb<\/strong>\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li><strong>\u8aad\u89e3\u529b\u306e\u5fc5\u8981\u6027<\/strong>\uff1a\u9078\u629e\u80a2\u3092\u6b63\u78ba\u306b\u6bd4\u8f03\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u554f\u984c\u6587\u306e\u4e3b\u65e8\u3092\u901f\u304f\u30fb\u6b63\u78ba\u306b\u8aad\u307f\u53d6\u308b\u529b\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u8a9e\u5f59\u91cf\u3084\u69cb\u6587\u7406\u89e3\u306b\u52a0\u3048\u3001\u30d3\u30b8\u30cd\u30b9\u30fb\u4f1a\u8a08\u306e\u80cc\u666f\u77e5\u8b58\u3082\u8aad\u89e3\u306e\u52a9\u3051\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u5bfe\u5fdc\u529b<\/strong>\uff1aBEC\u30bb\u30af\u30b7\u30e7\u30f3\u3067\u306f\u3001\u4e0e\u3048\u3089\u308c\u305f\u30d3\u30b8\u30cd\u30b9\u30b7\u30ca\u30ea\u30aa\u306b\u5bfe\u3057\u3066\u3001\u82f1\u6587\u30e1\u30fc\u30eb\u3084\u30ec\u30dd\u30fc\u30c8\u5f62\u5f0f\u3067\u8ad6\u7406\u7684\u306b\u610f\u898b\u3092\u8ff0\u3079\u308b\u554f\u984c\u304c\u51fa\u984c\u3055\u308c\u307e\u3059\u3002\u8868\u73fe\u306e\u81ea\u7136\u3055\u30fb\u660e\u78ba\u3055\u30fb\u69cb\u6210\u529b\u304c\u8a55\u4fa1\u57fa\u6e96\u3068\u306a\u308b\u305f\u3081\u3001\u82f1\u8a9e\u3067\u306e\u5b9f\u52d9\u6587\u7ae0\u306e\u66f8\u304d\u65b9\u306b\u6163\u308c\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001USCPA\u306f\u300c\u82f1\u8a9e\u304c\u3067\u304d\u308c\u3070\u4f55\u3068\u304b\u306a\u308b\u300d\u8cc7\u683c\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u82f1\u8a9e\u3092\u30d9\u30fc\u30b9\u306b\u5b9f\u52d9\u30b9\u30ad\u30eb\u3092\u935b\u3048\u308b\u5b66\u7fd2\u7d4c\u9a13\u305d\u306e\u3082\u306e\u304c\u3001\u82f1\u8a9e\u4e2d\u4e0a\u7d1a\u8005\u306b\u3068\u3063\u3066<strong>\u975e\u5e38\u306b\u5b9f\u8df5\u7684\u306a\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5408\u683c\u7387\u30fb\u96e3\u6613\u5ea6\u3068\u30b9\u30b3\u30a2\u306e\u4ed5\u7d44\u307f<\/h3>\n\n\n\n<p>USCPA\u8a66\u9a13\u306e\u5404\u79d1\u76ee\u306f<strong><span class=\"swl-marker mark_orange\">75\u70b9\u4ee5\u4e0a\uff08100\u70b9\u6e80\u70b9\u63db\u7b97\uff09\u3067\u5408\u683c<\/span><\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5f97\u70b9\u306f\u5358\u7d14\u306a\u6b63\u89e3\u7387\u3067\u306f\u306a\u304f\u3001\u554f\u984c\u306e\u96e3\u6613\u5ea6\u306b\u3088\u3063\u3066\u8abf\u6574\u3055\u308c\u305f\u300c\u30b9\u30b1\u30fc\u30eb\u30c9\u30b9\u30b3\u30a2\u300d\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li><strong>\u5e73\u5747\u5408\u683c\u7387<\/strong>\uff1a\u5404\u30bb\u30af\u30b7\u30e7\u30f3\u3067\u7d0445\u301c55%\u7a0b\u5ea6\u3002\u5168\u4f53\u3092\u901a\u3058\u3066\u306e\u7d2f\u8a08\u5408\u683c\u7387\u306f\u7d0410\u301c15%\u7a0b\u5ea6\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\uff08\u203b4\u79d1\u76ee\u3092\u4e00\u5b9a\u671f\u9593\u5185\u306b\u3059\u3079\u3066\u5408\u683c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\uff09\u3002<\/li>\n\n\n\n<li><strong>\u6709\u52b9\u671f\u9650\uff0818\u30f5\u6708\u30eb\u30fc\u30eb\uff09<\/strong>\uff1a\u6700\u521d\u306b1\u79d1\u76ee\u5408\u683c\u3057\u3066\u304b\u308918\u30f5\u6708\u4ee5\u5185\u306b\u6b8b\u308a3\u79d1\u76ee\u3092\u5408\u683c\u3057\u306a\u3051\u308c\u3070\u3001\u6700\u521d\u306e\u5408\u683c\u306f\u7121\u52b9\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u30bf\u30a4\u30e0\u30ea\u30df\u30c3\u30c8\u304c<strong>\u5b66\u7fd2\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u6226\u7565\u6027<\/strong>\u3092\u5fc5\u8981\u3068\u3059\u308b\u5927\u304d\u306a\u8981\u56e0\u3067\u3059\u3002<\/li>\n\n\n\n<li><strong>\u8a66\u9a13\u56de\u6570\u5236\u9650<\/strong>\uff1a1\u5e74\u9593\u306b\u6700\u59274\u56de\u307e\u3067\u5404\u30bb\u30af\u30b7\u30e7\u30f3\u3092\u53d7\u9a13\u53ef\u80fd\uff08\u6700\u65b0\u306eCBT\u5909\u66f4\u306b\u3088\u308a\u5e74\u4e2d\u53d7\u9a13\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3057\u305f\uff09\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u5236\u5ea6\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001<strong>\u4e00\u767a\u5408\u683c\u3092\u72d9\u3046\u3088\u308a\u3082\u300c\u8a08\u753b\u7684\u306a\u5206\u5272\u5408\u683c\u300d\u3092\u8996\u91ce\u306b\u5165\u308c\u305f\u9577\u671f\u6226\u7565<\/strong>\u304c\u73fe\u5b9f\u7684\u3067\u3059\u3002\u8a66\u9a13\u306f\u4e8b\u524d\u306e\u6e96\u5099\u3068\u30ea\u30ba\u30e0\u4f5c\u308a\u304c\u30ab\u30ae\u3092\u63e1\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001USCPA\u306f\u8a66\u9a13\u7bc4\u56f2\u306e\u5e83\u3055\u306b\u52a0\u3048\u3001\u82f1\u8a9e\u3068\u3044\u3046\u30cf\u30fc\u30c9\u30eb\u3082\u3042\u308b\u96e3\u95a2\u8a66\u9a13\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u9006\u306b\u8a00\u3048\u3070\u300c\u82f1\u8a9e\u3092\u5b9f\u52d9\u3067\u4f7f\u3044\u3053\u306a\u305b\u308b\u8a3c\u660e\u300d\u3068\u3057\u3066\u3001\u8cc7\u683c\u305d\u306e\u3082\u306e\u306e\u4fa1\u5024\u306f\u6975\u3081\u3066\u9ad8\u3044\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">USCPA\u306e\u53d7\u9a13\u8cc7\u683c\u3068\u7533\u3057\u8fbc\u307f\u30b9\u30c6\u30c3\u30d7<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u5dde\u3054\u3068\u306b\u7570\u306a\u308b\u53d7\u9a13\u8981\u4ef6\u3068\u5b66\u6b74\u6761\u4ef6<\/h3>\n\n\n\n<p>USCPA\u306f\u300c\u7c73\u56fd\u306e\u56fd\u5bb6\u8cc7\u683c\u300d\u3067\u306f\u306a\u304f\u3001<strong>\u5404\u5dde\uff08State Board of Accountancy\uff09\u3054\u3068\u306b\u30e9\u30a4\u30bb\u30f3\u30b9\u304c\u7ba1\u7406\u3055\u308c\u3066\u3044\u308b\u5dde\u30e9\u30a4\u30bb\u30f3\u30b9\u5236<\/strong>\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3069\u306e\u5dde\u306b\u51fa\u9858\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u53d7\u9a13\u8cc7\u683c\u3084\u30e9\u30a4\u30bb\u30f3\u30b9\u53d6\u5f97\u8981\u4ef6\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e3b\u306a\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li><strong>\u5b66\u58eb\u53f7\uff084\u5e74\u5236\u5927\u5b66\u5352\u76f8\u5f53\uff09\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u3053\u3068<\/strong><\/li>\n\n\n\n<li><strong>\u4f1a\u8a08\u30fb\u30d3\u30b8\u30cd\u30b9\u95a2\u9023\u306e\u5358\u4f4d\u3092\u4e00\u5b9a\u6570\u4fee\u5f97\u3057\u3066\u3044\u308b\u3053\u3068<\/strong><\/li>\n\n\n\n<li><strong>\u30c8\u30fc\u30bf\u30eb\u3067150\u5358\u4f4d\u76f8\u5f53\u306e\u5c65\u4fee\u304c\u5fc5\u8981\u306a\u5dde\u304c\u591a\u3044\uff08\u305f\u3060\u3057\u4e00\u90e8\u4f8b\u5916\u3042\u308a\uff09<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u65e5\u672c\u306e\u5927\u5b66\u3092\u5352\u696d\u3057\u3066\u3044\u3066\u3082\u3001\u7c73\u56fd\u57fa\u6e96\u3067\u5358\u4f4d\u63db\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u65e5\u672c\u4eba\u53d7\u9a13\u8005\u306e\u591a\u304f\u306f<span class=\"swl-marker mark_orange\"><strong>\u300c\u8a55\u4fa1\u6a5f\u95a2\uff08\u4f8b\uff1aNASBA\uff09\u300d\u306b\u3088\u308b\u5358\u4f4d\u5be9\u67fb\uff08Education Evaluation\uff09<\/strong><\/span>\u3092\u53d7\u3051\u3066\u3001\u51fa\u9858\u306b\u5fc5\u8981\u306a\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u4f1a\u8a08\u30fb\u30d3\u30b8\u30cd\u30b9\u306e\u5c65\u4fee\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001<strong>\u901a\u4fe1\u5236\u5927\u5b66\u3084\u8ffd\u52a0\u5c65\u4fee\u3067\u5358\u4f4d\u3092\u88dc\u3046<\/strong>\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u51fa\u9858\u5dde\u306e\u9078\u5b9a\u3084\u5358\u4f4d\u53d6\u5f97\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u4eba\u3082\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u51fa\u9858\uff5eNTS\u53d6\u5f97\u307e\u3067\u306e\u6d41\u308c<\/h3>\n\n\n\n<p>USCPA\u53d7\u9a13\u306e\u6d41\u308c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list is-style-num_circle\">\n<li><strong>\u53d7\u9a13\u5dde\u306e\u9078\u5b9a\u3068\u5fc5\u8981\u5358\u4f4d\u306e\u78ba\u8a8d<\/strong><br>\u3000\u5dde\u306b\u3088\u3063\u3066\u53d7\u9a13\u8981\u4ef6\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u81ea\u5206\u306e\u5b66\u6b74\u3084\u30ad\u30e3\u30ea\u30a2\u306b\u5408\u3063\u305f\u5dde\u3092\u9078\u3076\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u5b66\u6b74\u5be9\u67fb\uff08\u5358\u4f4d\u8a55\u4fa1\uff09\u3092\u7533\u3057\u8fbc\u3080<\/strong><br>\u3000\u5fc5\u8981\u306a\u66f8\u985e\uff08\u82f1\u6587\u6210\u7e3e\u8a3c\u660e\u66f8\u306a\u3069\uff09\u3092\u8a55\u4fa1\u6a5f\u95a2\u306b\u63d0\u51fa\u3057\u3001\u5358\u4f4d\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u51fa\u9858\uff08Application\uff09<\/strong><br>\u3000\u8a55\u4fa1\u5b8c\u4e86\u5f8c\u3001\u51fa\u9858\u6599\u3092\u652f\u6255\u3044\u6b63\u5f0f\u306b\u53d7\u9a13\u7533\u8acb\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>NTS\uff08Notice to Schedule\uff09\u306e\u53d7\u9818<\/strong><br>\u3000\u51fa\u9858\u304c\u53d7\u7406\u3055\u308c\u308b\u3068NTS\u304c\u767a\u884c\u3055\u308c\u3001\u8a66\u9a13\u65e5\u7a0b\u306e\u4e88\u7d04\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u8a66\u9a13\u4e88\u7d04\uff08Prometric\u30b5\u30a4\u30c8\u7d4c\u7531\uff09<\/strong><br>\u3000NTS\u3092\u3082\u3068\u306b\u3001Prometric\u3068\u3044\u3046\u30c6\u30b9\u30c8\u30bb\u30f3\u30bf\u30fc\u306e\u4e88\u7d04\u30b5\u30a4\u30c8\u304b\u3089\u53d7\u9a13\u65e5\u6642\u30fb\u5834\u6240\u3092\u9078\u3073\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001USCPA\u8a66\u9a13\u306f\u53d7\u9a13\u307e\u3067\u306b\u3084\u308b\u3079\u304d\u624b\u7d9a\u304d\u304c\u591a\u3044\u305f\u3081\u3001<strong>\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u306b\u306f\u6e96\u5099\u671f\u9593\u3068\u3057\u3066\u6700\u4f4e\u3067\u30822\uff5e3\u30f5\u6708\u306f\u898b\u7a4d\u3082\u308b<\/strong>\u306e\u304c\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8a66\u9a13\u65e5\u7a0b\u30fb\u65e5\u672c\u3067\u306e\u53d7\u9a13\u53ef\u5426\u3068\u8a66\u9a13\u5730\u60c5\u5831<\/h3>\n\n\n\n<p>\u4ee5\u524d\u306f\u7c73\u56fd\u5185\u3067\u3057\u304b\u53d7\u9a13\u3067\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\u73fe\u5728\u306f<strong>\u65e5\u672c\u3092\u542b\u3080\u4e00\u90e8\u306e\u56fd\uff08\u30b0\u30a2\u30e0\u3001\u97d3\u56fd\u306a\u3069\uff09\u3067\u3082USCPA\u8a66\u9a13\u304c\u53d7\u9a13\u53ef\u80fd<\/strong>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u65e5\u672c\u56fd\u5185\u3067\u306f\u6771\u4eac\u30fb\u5927\u962a\u306e\u30c6\u30b9\u30c8\u30bb\u30f3\u30bf\u30fc\u304c\u5229\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\uff08\u6642\u671f\u306b\u3088\u308a\u5909\u52d5\u3042\u308a\uff09\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li><strong>\u53d7\u9a13\u53ef\u80fd\u671f\u9593<\/strong>\uff1a\u539f\u5247\u3068\u3057\u3066\u5e74\u4e2d\uff08Continuous Testing\uff09\u53d7\u9a13\u53ef\u80fd<\/li>\n\n\n\n<li><strong>\u8a66\u9a13\u65e5<\/strong>\uff1aPrometric\u30b5\u30a4\u30c8\u3067\u81ea\u7531\u306b\u9078\u629e\uff08\u7a7a\u304d\u72b6\u6cc1\u306b\u3088\u308a\u8abf\u6574\uff09<\/li>\n\n\n\n<li><strong>\u53d7\u9a13\u6599<\/strong>\uff1a\u5404\u30bb\u30af\u30b7\u30e7\u30f3\u3054\u3068\u306b\u7d04200\u301c300\u30c9\u30eb\uff08\u5dde\u306b\u3088\u308a\u7570\u306a\u308b\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u8a66\u9a13\u4f1a\u5834\u306e\u6df7\u96d1\u72b6\u6cc1\u3084NTS\u306e\u6709\u52b9\u671f\u9650\uff08\u901a\u5e386\u30f5\u6708\uff09\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<strong>\u65e9\u3081\u306e\u4e88\u7d04\u30fb\u4f59\u88d5\u3092\u6301\u3063\u305f\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u8a2d\u8a08\u304c\u91cd\u8981<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u82f1\u8a9e\u529b\u3068\u4f1a\u8a08\u529b\u3092\u3069\u3046\u4f38\u3070\u3059\uff1fUSCPA\u52c9\u5f37\u6cd5<\/h2>\n\n\n\n<p>USCPA\u306e\u8a66\u9a13\u5bfe\u7b56\u306b\u304a\u3044\u3066\u306f\u3001<strong>\u4f1a\u8a08\u77e5\u8b58\u306e\u7fd2\u5f97\u3068\u82f1\u8a9e\u529b\u306e\u5f37\u5316\u3092\u4e26\u884c\u3057\u3066\u884c\u3046\u6226\u7565<\/strong>\u304c\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002\u7279\u306b\u65e5\u672c\u4eba\u306b\u3068\u3063\u3066\u306f\u3001\u82f1\u8a9e\u304c\u300c\u8a66\u9a13\u306e\u6700\u5927\u306e\u58c1\u300d\u306b\u306a\u308b\u3053\u3068\u3082\u5c11\u306a\u304f\u306a\u3044\u305f\u3081\u3001<strong>\u82f1\u8a9e\u306e\u5c02\u9580\u7528\u8a9e\u306b\u6163\u308c\u3001\u82f1\u8a9e\u3067\u8003\u3048\u308b\u8a13\u7df4\u3092\u53d6\u308a\u5165\u308c\u308b\u3053\u3068<\/strong>\u304c\u3001\u5408\u683c\u3078\u306e\u8fd1\u9053\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u82f1\u8a9e\u3067\u306e\u4f1a\u8a08\u7528\u8a9e\u306b\u6163\u308c\u308b\u65b9\u6cd5<\/h3>\n\n\n\n<p>USCPA\u8a66\u9a13\u306f\u3059\u3079\u3066\u82f1\u8a9e\u3067\u51fa\u984c\u3055\u308c\u308b\u305f\u3081\u3001\u82f1\u8a9e\u306e\u8aad\u89e3\u529b\u3068\u8a9e\u5f59\u529b\u304c\u5fc5\u9808\u3067\u3059\u3002\u7279\u306b\u983b\u51fa\u3059\u308b\u306e\u304c\u3001<strong>\u8ca1\u52d9\u4f1a\u8a08\u30fb\u76e3\u67fb\u30fb\u7a0e\u52d9\u30fb\u7d4c\u55b6\u306e\u5206\u91ce\u306b\u304a\u3051\u308b\u5c02\u9580\u7528\u8a9e<\/strong>\u3067\u3059\u3002\u521d\u5b66\u8005\u306b\u3068\u3063\u3066\u306f\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u3044\u3088\u3046\u306b\u601d\u3048\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u306f\u3042\u308b\u7a0b\u5ea6\u30d1\u30bf\u30fc\u30f3\u304c\u6c7a\u307e\u3063\u3066\u304a\u308a\u3001<strong>\u7e70\u308a\u8fd4\u3057\u89e6\u308c\u308b\u3053\u3068\u3067\u81ea\u7136\u306b\u8eab\u306b\u3064\u3051\u3089\u308c\u308b\u3082\u306e<\/strong>\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u300cdepreciation\uff08\u6e1b\u4fa1\u511f\u5374\uff09\u300d\u300caccrual basis\uff08\u767a\u751f\u4e3b\u7fa9\uff09\u300d\u300cinternal control\uff08\u5185\u90e8\u7d71\u5236\uff09\u300d\u3068\u3044\u3063\u305f\u8868\u73fe\u306f\u3001\u3069\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u3067\u3082\u983b\u51fa\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li>\u65e5\u672c\u8a9e\u8a33\u3068\u30bb\u30c3\u30c8\u3067\u899a\u3048\u308b\uff08\u4f8b\uff1a\u82f1\u5358\u8a9e\u5e33\u3084\u30d5\u30e9\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u30a2\u30d7\u30ea\u3092\u6d3b\u7528\uff09<\/li>\n\n\n\n<li>\u4f8b\u6587\u3054\u3068\u6697\u8a18\u3059\u308b\uff08Becker\u306a\u3069\u306e\u82f1\u6587\u4f8b\u304c\u53c2\u8003\u306b\u306a\u308b\uff09<\/li>\n\n\n\n<li>\u5b9f\u969b\u306b<strong>\u53e3\u306b\u51fa\u3057\u3066\u8aad\u307f\u4e0a\u3052\u308b<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u3068\u3044\u3063\u305f\u65b9\u6cd5\u3067\u7fd2\u5f97\u3057\u3066\u3044\u304f\u3068\u3001\u8a66\u9a13\u4e2d\u306e\u8aad\u89e3\u30b9\u30d4\u30fc\u30c9\u304c\u683c\u6bb5\u306b\u5411\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u82f1\u8a9e\u3067\u306e\u4f1a\u8a08\u5b66\u7fd2\u306b\u6163\u308c\u308b\u305f\u3081\u306b\u304a\u3059\u3059\u3081\u306a\u306e\u304c\u3001<strong>\u30a2\u30e1\u30ea\u30ab\u306eCPA\u6559\u6750\u3092\u4f7f\u3063\u305f\u300c\u82f1\u8a9e\u3067\u5b66\u3076\u4f1a\u8a08\u300d\u4f53\u9a13<\/strong>\u3067\u3059\u3002\u305f\u3068\u3048\u3070Becker\u3084Gleim\u3068\u3044\u3063\u305f\u6559\u6750\u3067\u306f\u3001\u4f1a\u8a08\u7528\u8a9e\u3084\u8868\u73fe\u306e\u30cb\u30e5\u30a2\u30f3\u30b9\u3092\u81ea\u7136\u306b\u8eab\u306b\u3064\u3051\u3089\u308c\u307e\u3059\u3002\u6700\u521d\u306f\u6642\u9593\u304c\u304b\u304b\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u300c\u82f1\u8a9e\u3067\u4f1a\u8a08\u3092\u7406\u89e3\u3059\u308b\u529b\u300d\u3053\u305d\u304cUSCPA\u306b\u304a\u3044\u3066\u6700\u3082\u91cd\u8981\u306a\u6b66\u5668\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b9\u30d4\u30fc\u30ad\u30f3\u30b0\u30fb\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u529b\u3082\u5f37\u5316\u3059\u3079\u304d\u7406\u7531<\/h3>\n\n\n\n<p>USCPA\u306e\u8a66\u9a13\u305d\u306e\u3082\u306e\u306f\u30b9\u30d4\u30fc\u30ad\u30f3\u30b0\u3092\u542b\u307f\u307e\u305b\u3093\u304c\u3001<strong>\u5408\u683c\u5f8c\u306e\u30ad\u30e3\u30ea\u30a2\u3067\u306f\u82f1\u8a9e\u3067\u8a71\u3059\u30fb\u66f8\u304f\u30b9\u30ad\u30eb\u304c\u5fc5\u9808<\/strong>\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u5916\u8cc7\u7cfb\u4f01\u696d\u3084\u6d77\u5916\u52e4\u52d9\u3001\u56fd\u969b\u6848\u4ef6\u306b\u643a\u308f\u308b\u5834\u5408\u3001\u300c\u82f1\u8a9e\u3067\u5831\u544a\u3059\u308b\u30fb\u8aac\u660e\u3059\u308b\u30fb\u4ea4\u6e09\u3059\u308b\u300d\u80fd\u529b\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u4eca\u306e\u3046\u3061\u304b\u3089\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u306e\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u3092\u59cb\u3081\u3066\u304a\u304f\u306e\u304c\u5f97\u7b56\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u8a66\u9a13\u5bfe\u7b56\u306b\u304a\u3044\u3066\u3082\u3001BEC\u30bb\u30af\u30b7\u30e7\u30f3\u3067\u306f<strong><span class=\"swl-marker mark_orange\">\u82f1\u6587\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u529b\uff08Written Communication\uff09<\/span><\/strong>\u304c\u30b9\u30b3\u30a2\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002\u3053\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u3067\u306f\u3001\u4e0e\u3048\u3089\u308c\u305f\u72b6\u6cc1\u306b\u5bfe\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u30ec\u30bf\u30fc\u3084\u5831\u544a\u66f8\u3092\u82f1\u6587\u3067\u66f8\u304f\u5fc5\u8981\u304c\u3042\u308a\u3001<strong>\u8ad6\u7406\u7684\u69cb\u6210\u529b\u30fb\u6587\u6cd5\u6b63\u78ba\u6027\u30fb\u9069\u5207\u306a\u8a9e\u5f59\u9078\u3073<\/strong>\u304c\u554f\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u6b21\u306e\u3088\u3046\u306a\u82f1\u8a9e\u5b66\u7fd2\u3092\u4e26\u884c\u3057\u3066\u884c\u3046\u3068\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li><strong>\u72ec\u308a\u8a00\u82f1\u4f1a\u8a71\u30841\u5206\u9593\u30b9\u30d4\u30fc\u30c1<\/strong>\u3067\u3001\u81ea\u5206\u306e\u8003\u3048\u3092\u82f1\u8a9e\u3067\u307e\u3068\u3081\u3066\u8a71\u3059\u7df4\u7fd2<\/li>\n\n\n\n<li><strong>\u30d3\u30b8\u30cd\u30b9\u82f1\u4f5c\u6587<\/strong>\u3084<strong>\u82f1\u6587\u30e1\u30fc\u30eb\u306e\u6a21\u5199<\/strong>\u3067\u5b9f\u52d9\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u306e\u571f\u53f0\u3092\u4f5c\u308b<\/li>\n\n\n\n<li><strong>AI\u306b\u3088\u308b\u30b9\u30d4\u30fc\u30ad\u30f3\u30b0\u30fb\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u6dfb\u524a\u30c4\u30fc\u30eb<\/strong>\u3067\u3001\u8868\u73fe\u306e\u30af\u30bb\u3084\u6587\u6cd5\u30df\u30b9\u3092\u5ba2\u89b3\u7684\u306b\u628a\u63e1\u3059\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u3053\u3067\u304a\u3059\u3059\u3081\u3057\u305f\u3044\u306e\u304c\u3001<strong><span class=\"swl-marker mark_green\">\u82f1\u8a9e\u30b9\u30d4\u30fc\u30ad\u30f3\u30b0\u30a2\u30d7\u30ea\u300c\u30b9\u30d4\u30d5\u30eb\u300d<\/span><\/strong>\u3067\u3059\u3002\u30b9\u30d4\u30d5\u30eb\u3067\u306f\u3001<strong>\u53e3\u982d\u82f1\u4f5c\u6587\uff08\u77ac\u9593\u82f1\u4f5c\u6587\uff09\uff0b\u72ec\u308a\u8a00\u82f1\u4f1a\u8a71<\/strong>\u3068\u3044\u3046\u5f62\u5f0f\u3067\u3001\u300c\u3068\u3063\u3055\u306b\u82f1\u8a9e\u3092\u8a71\u3059\u529b\u300d\u3068\u300c\u4f1d\u308f\u308b\u82f1\u8a9e\u8868\u73fe\u300d\u3092\u935b\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3055\u3089\u306bAI\u304c\u767a\u8a71\u5185\u5bb9\u3092\u81ea\u52d5\u6dfb\u524a\u30fb\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u3057\u3066\u304f\u308c\u308b\u305f\u3081\u3001USCPA\u5b66\u7fd2\u3067\u5f97\u305f\u77e5\u8b58\u3092\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u306b\u6d3b\u304b\u3057\u306a\u304c\u3089\u3001<strong>\u30d3\u30b8\u30cd\u30b9\u82f1\u8a9e\u3067\u901a\u7528\u3059\u308b\u5b9f\u529b\u3092\u5b9f\u8df5\u7684\u306b\u78e8\u304f\u3053\u3068\u304c\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-button is-style-btn_normal\"><a href=\"https:\/\/www.supiful.jp\/?utm_source=pmedia&amp;utm_campaign=article\" class=\"swell-block-button__link\"><span>\u30b9\u30d4\u30d5\u30eb\u7121\u6599\u4f53\u9a13\u306f\u3053\u3061\u3089<\/span><\/a><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u304a\u3059\u3059\u3081\u6559\u6750\u30fb\u30aa\u30f3\u30e9\u30a4\u30f3\u8b1b\u5ea7\u30fb\u72ec\u5b66\u6cd5<\/h3>\n\n\n\n<p>USCPA\u306e\u5b66\u7fd2\u30b9\u30bf\u30a4\u30eb\u306f\u300c\u72ec\u5b66\u300d\u3068\u300c\u30b9\u30af\u30fc\u30eb\u5229\u7528\u300d\u306e\u3069\u3061\u3089\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u82f1\u8a9e\u3067\u306e\u30a4\u30f3\u30d7\u30c3\u30c8\u304c\u4e2d\u5fc3\u3068\u306a\u308b\u305f\u3081\u3001<strong>\u81ea\u5206\u306e\u82f1\u8a9e\u529b\u30fb\u5b66\u7fd2\u30b9\u30bf\u30a4\u30eb\u306b\u5fdc\u3058\u3066\u6700\u9069\u306a\u30c4\u30fc\u30eb\u3092\u9078\u3076<\/strong>\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5b9a\u756a\u306e\u82f1\u8a9e\u6559\u6750\uff08\u5168\u3066\u82f1\u8a9e\uff09<\/h4>\n\n\n\n<p><strong><span class=\"swl-marker mark_orange\">Becker CPA Review<\/span><\/strong><br>Becker\u306fUSCPA\u8a66\u9a13\u5bfe\u7b56\u3067\u6700\u3082\u6709\u540d\u306a\u6559\u6750\u306e\u3072\u3068\u3064\u3067\u3001\u8a66\u9a13\u3092\u53d7\u3051\u308b\u307b\u3068\u3093\u3069\u306e\u5019\u88dc\u8005\u304c\u4f7f\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u6559\u6750\u306f\u975e\u5e38\u306b\u5145\u5b9f\u3057\u3066\u304a\u308a\u3001\u8a66\u9a13\u7bc4\u56f2\u5168\u4f53\u3092\u7db2\u7f85\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><strong>\u5185\u5bb9\u306e\u7db2\u7f85\u6027<\/strong>: USCPA\u8a66\u9a13\u306e\u51fa\u984c\u7bc4\u56f2\u3092\u5fb9\u5e95\u7684\u306b\u30ab\u30d0\u30fc\u3057\u3066\u304a\u308a\u3001\u8a73\u7d30\u306a\u8aac\u660e\u3068\u8c4a\u5bcc\u306a\u554f\u984c\u3067\u5b66\u7fd2\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u5fa9\u7fd2\u6a5f\u80fd<\/strong>: Becker\u306f\u5b66\u7fd2\u9032\u5ea6\u306b\u5408\u308f\u305b\u3066\u5fa9\u7fd2\u6a5f\u80fd\u304c\u81ea\u52d5\u7684\u306b\u66f4\u65b0\u3055\u308c\u3001\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u5b9a\u671f\u7684\u306b\u5fa9\u7fd2\u3067\u304d\u307e\u3059\u3002\u7279\u306b\u3001\u8a18\u61b6\u306b\u5b9a\u7740\u3057\u3084\u3059\u3044\u3068\u3044\u3046\u70b9\u3067\u512a\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>Becker CPA Review\u516c\u5f0f\u30b5\u30a4\u30c8\u306f<a href=\"https:\/\/www.becker.com\/cpa-review\">\u3053\u3061\u3089<\/a><\/p>\n<\/div><\/div>\n\n\n\n<p><strong><span class=\"swl-marker mark_orange\">UWorld CPA Review\uff08\u65e7Roger CPA Review\uff09<\/span><\/strong><br>Roger Philipp\u306e\u30a8\u30cd\u30eb\u30ae\u30c3\u30b7\u30e5\u306a\u8b1b\u7fa9\u30b9\u30bf\u30a4\u30eb\u3068\u3001Wiley CPAexcel\u306e\u554f\u984c\u96c6\u3092\u7d71\u5408\u3057\u305f\u6559\u6750\u3067\u3059\u3002SmartPath&#x2122;\u6280\u8853\u3092\u6d3b\u7528\u3057\u3001\u5b66\u7fd2\u9032\u6357\u306b\u5fdc\u3058\u305f\u500b\u5225\u5bfe\u5fdc\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><strong>\u5b9f\u8df5\u7684\u306a\u554f\u984c<\/strong>: \u5b9f\u969b\u306e\u8a66\u9a13\u306b\u8fd1\u3044\u554f\u984c\u304c\u591a\u304f\u3001\u554f\u984c\u6f14\u7fd2\u3092\u901a\u3058\u3066\u8a66\u9a13\u672c\u756a\u306e\u611f\u899a\u3092\u990a\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u89e3\u8aac\u306e\u8a73\u7d30\u3055<\/strong>: \u554f\u984c\u306b\u5bfe\u3059\u308b\u89e3\u8aac\u304c\u975e\u5e38\u306b\u8a73\u3057\u304f\u3001\u9593\u9055\u3048\u305f\u554f\u984c\u306b\u5bfe\u3057\u3066\u7406\u89e3\u3092\u6df1\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>UWorld CPA Review\u516c\u5f0f\u30b5\u30a4\u30c8\u306f<a href=\"https:\/\/accounting.uworld.com\/cpa-review\/cpa-courses\/\">\u3053\u3061\u3089<\/a><\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><strong><span class=\"swl-marker mark_orange\">Gleim CPA Review<\/span><\/strong><br>1974\u5e74\u304b\u3089\u306e\u6b74\u53f2\u3092\u6301\u3061\u3001\u8a73\u7d30\u306a\u89e3\u8aac\u3068\u8c4a\u5bcc\u306a\u554f\u984c\u96c6\u304c\u7279\u5fb4\u3067\u3059\u3002AI\u5b66\u7fd2\u30a2\u30b7\u30b9\u30bf\u30f3\u30c8\u300cPrep Pal&#x2122;\u300d\u3092\u642d\u8f09\u3057\u3001\u500b\u5225\u5b66\u7fd2\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\u8a73\u7d30\u306a\u89e3\u8aac<\/strong>: \u89e3\u8aac\u304c\u975e\u5e38\u306b\u8a73\u7d30\u3067\u3001\u7406\u89e3\u304c\u6df1\u307e\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u96e3\u89e3\u306a\u7b87\u6240\u3092\u3057\u3063\u304b\u308a\u3068\u8aac\u660e\u3057\u3066\u304f\u308c\u308b\u306e\u3067\u3001\u521d\u5fc3\u8005\u3067\u3082\u5b89\u5fc3\u3057\u3066\u5b66\u7fd2\u3092\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u6a21\u64ec\u8a66\u9a13\u3068\u9032\u6357\u7ba1\u7406<\/strong>: \u5b9a\u671f\u7684\u306b\u6a21\u64ec\u8a66\u9a13\u304c\u63d0\u4f9b\u3055\u308c\u3001\u9032\u6357\u304c\u3057\u3063\u304b\u308a\u3068\u7ba1\u7406\u3067\u304d\u308b\u306e\u3067\u3001\u81ea\u5206\u306e\u5f31\u70b9\u3092\u628a\u63e1\u3057\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p>Gleim CPA Review\u516c\u5f0f\u30b5\u30a4\u30c8\u306f<a href=\"https:\/\/www.gleim.com\/cpa-review\/courses\/\">\u3053\u3061\u3089<\/a><\/p>\n<\/div><\/div>\n\n\n\n<h4 class=\"wp-block-heading\">\u65e5\u672c\u8a9e\u30b5\u30dd\u30fc\u30c8\u4ed8\u304d\u306e\u8b1b\u5ea7\uff08\u82f1\u8a9e\u5b66\u7fd2\u8005\u306b\u4eba\u6c17\uff09<\/h4>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><strong><span class=\"swl-marker mark_orange\">Abitus\uff08\u30a2\u30d3\u30bf\u30b9\uff09<\/span><\/strong><br>\u65e5\u672c\u8a9e\u306b\u3088\u308b\u8b1b\u7fa9\u3068\u30c6\u30ad\u30b9\u30c8\u3067\u8981\u70b9\u3092\u52b9\u7387\u3088\u304f\u5b66\u3079\u308b\u3046\u3048\u3001\u8cea\u554f\u30b5\u30dd\u30fc\u30c8\u30fb\u53d7\u9a13\u624b\u7d9a\u304d\u306e\u30b5\u30dd\u30fc\u30c8\u3082\u5145\u5b9f\u3002\u82f1\u8a9e\u306b\u4e0d\u5b89\u304c\u3042\u308b\u4eba\u306b\u3068\u3063\u3066\u5fc3\u5f37\u3044\u9078\u629e\u80a2\u3002<\/p>\n\n\n\n<p>Abitus\uff08\u30a2\u30d3\u30bf\u30b9\uff09\u516c\u5f0f\u30b5\u30a4\u30c8\u306f<a href=\"https:\/\/www.abitus.co.jp\/uscpa\/course\/curriculum\/\">\u3053\u3061\u3089<\/a><\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><strong><span class=\"swl-marker mark_orange\">TAC<\/span><\/strong><br>Becker\u6559\u6750\u3092\u4f7f\u7528\u3057\u3001\u8a66\u9a13\u5f62\u5f0f\u306b\u5408\u308f\u305b\u305f\u672c\u683c\u7684\u306a\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u5bfe\u7b56\u304c\u53ef\u80fd\u3067\u3059\u30022025\u5e745\u6708\u304b\u3089AI\u6a5f\u80fd\u304c\u642d\u8f09\u3055\u308c\u3001\u554f\u984c\u6587\u306e\u65e5\u672c\u8a9e\u7ffb\u8a33\u30fb\u65e5\u672c\u8a9e\u89e3\u8aac\u3082\u53ef\u80fd\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>TAC\u516c\u5f0f\u30b5\u30a4\u30c8\u306f<a href=\"https:\/\/www.tac-school.co.jp\/kouza_uscpa.html\">\u3053\u3061\u3089<\/a><\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">USCPA\u5408\u683c\u5f8c\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u6d3b\u7528\u6cd5<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u30e9\u30a4\u30bb\u30f3\u30b9\u767b\u9332\u3068\u66f4\u65b0\u8981\u4ef6\uff08CPE\u306a\u3069\uff09<\/h3>\n\n\n\n<p>USCPA\u8a66\u9a13\u306b4\u79d1\u76ee\u3059\u3079\u3066\u5408\u683c\u3057\u305f\u5f8c\u306f\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\uff08CPA\u8cc7\u683c\uff09\u306e\u767b\u9332\u7533\u8acb\u304c\u5fc5\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u8a66\u9a13\u5408\u683c\u3060\u3051\u3067\u306f\u6b63\u5f0f\u306a\u300cCPA\u300d\u3068\u540d\u4e57\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<strong><span class=\"swl-marker mark_orange\">\u5b9f\u52d9\u7d4c\u9a13\u306e\u8a3c\u660e\u3068\u7d99\u7d9a\u6559\u80b2\uff08CPE\uff09<\/span><\/strong>\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li><strong>\u5b9f\u52d9\u7d4c\u9a13<\/strong>\uff1a\u4e00\u822c\u7684\u306b1\u301c2\u5e74\u9593\u306e\u5b9f\u52d9\u7d4c\u9a13\u304c\u6c42\u3081\u3089\u308c\u3001<strong>CPA\u306e\u6307\u5c0e\u306e\u3082\u3068\u3067\u306e\u52e4\u52d9\u8a3c\u660e\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002\u5dde\u306b\u3088\u3063\u3066\u306f\u76e3\u67fb\u696d\u52d9\u304c\u6761\u4ef6\u306b\u542b\u307e\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u502b\u7406\u8a66\u9a13\uff08Ethics Exam\uff09<\/strong>\uff1a\u4e00\u90e8\u306e\u5dde\u3067\u306f\u30e9\u30a4\u30bb\u30f3\u30b9\u53d6\u5f97\u524d\u306b\u502b\u7406\u8a66\u9a13\u306e\u5408\u683c\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u4f8b\uff1a\u30ab\u30ea\u30d5\u30a9\u30eb\u30cb\u30a2\u5dde\u3001\u30a4\u30ea\u30ce\u30a4\u5dde\u306a\u3069\uff09\u3002<\/li>\n\n\n\n<li><strong>CPE\uff08Continuing Professional Education\uff09<\/strong>\uff1a\u30e9\u30a4\u30bb\u30f3\u30b9\u53d6\u5f97\u5f8c\u3082\u3001\u5e7440\u6642\u9593\u301c80\u6642\u9593\u7a0b\u5ea6\u306e\u7d99\u7d9a\u6559\u80b2\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u30aa\u30f3\u30e9\u30a4\u30f3\u30b3\u30fc\u30b9\u3084\u30bb\u30df\u30ca\u30fc\u3067\u5358\u4f4d\u53d6\u5f97\u304c\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u308c\u3089\u306f\u5dde\u306b\u3088\u3063\u3066\u7d30\u304b\u306a\u9055\u3044\u304c\u3042\u308b\u305f\u3081\u3001\u3042\u3089\u304b\u3058\u3081<strong>\u30e9\u30a4\u30bb\u30f3\u30b9\u53d6\u5f97\u4e88\u5b9a\u5dde\u306e\u8981\u4ef6\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">USCPA\u30db\u30eb\u30c0\u30fc\u306e\u50cd\u304d\u65b9<\/h3>\n\n\n\n<p>USCPA\u3092\u53d6\u5f97\u3059\u308b\u3068\u3001\u30ad\u30e3\u30ea\u30a2\u306e\u9078\u629e\u80a2\u306f\u4e00\u6c17\u306b\u5e83\u304c\u308a\u307e\u3059\u3002\u7279\u306b\u3001<strong>\u82f1\u8a9e\u3092\u4f7f\u3063\u3066\u5c02\u9580\u6027\u3092\u767a\u63ee\u3067\u304d\u308b\u50cd\u304d\u65b9<\/strong>\u304c\u53ef\u80fd\u306b\u306a\u308b\u306e\u304c\u5927\u304d\u306a\u9b45\u529b\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li><strong>\u5916\u8cc7\u7cfb\u4f01\u696d\u306e\u7d4c\u7406\u30fb\u8ca1\u52d9\u90e8\u9580<\/strong>\uff1a\u672c\u793e\u3068\u306e\u3084\u308a\u3068\u308a\u3084\u82f1\u6587\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30ec\u30dd\u30fc\u30c8\u696d\u52d9\u306b\u5f93\u4e8b\u3002\u82f1\u8a9e\u306e\u5b9f\u52d9\u30e1\u30fc\u30eb\u3084\u30d7\u30ec\u30bc\u30f3\u3082\u65e5\u5e38\u696d\u52d9\u306b\u3002<\/li>\n\n\n\n<li><strong>Big4\u76e3\u67fb\u6cd5\u4eba\uff08\u56fd\u969b\u90e8\u9580\uff09<\/strong>\uff1a\u30b0\u30ed\u30fc\u30d0\u30eb\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3092\u62c5\u5f53\u3057\u3001\u6d77\u5916\u62e0\u70b9\u3068\u306e\u9023\u643a\u3001\u6d77\u5916\u51fa\u5f35\u30fb\u99d0\u5728\u306e\u30c1\u30e3\u30f3\u30b9\u3082\u3002<\/li>\n\n\n\n<li><strong>\u6d77\u5916\u5c31\u8077\u30fb\u8ee2\u8077<\/strong>\uff1a\u30a2\u30e1\u30ea\u30ab\u3001\u30a2\u30b8\u30a2\u3001\u4e2d\u6771\u306a\u3069\u3001\u82f1\u8a9e\u570f\u3092\u4e2d\u5fc3\u306bUSCPA\u3092\u8a55\u4fa1\u3059\u308b\u4f01\u696d\u306f\u591a\u304f\u3001\u73fe\u5730\u63a1\u7528\u3084\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u6848\u4ef6\u3082\u62e1\u5927\u4e2d\u3002<\/li>\n\n\n\n<li><strong>\u82f1\u8a9e\u00d7\u7d4c\u55b6\u30b3\u30f3\u30b5\u30eb\u30fb\u5185\u90e8\u76e3\u67fb\u8077<\/strong>\uff1a\u4f01\u696d\u306e\u5185\u90e8\u7d71\u5236\u30fb\u30ea\u30b9\u30af\u7ba1\u7406\u5206\u91ce\u3067\u3001\u82f1\u8a9e\u3067\u306e\u8aac\u660e\u80fd\u529b\u304c\u5f37\u304f\u6c42\u3081\u3089\u308c\u308b\u30dd\u30b8\u30b7\u30e7\u30f3\u3067\u6d3b\u8e8d\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u5b9f\u969b\u3001USCPA\u30db\u30eb\u30c0\u30fc\u306e\u591a\u304f\u304c<strong>TOEIC900\u70b9\u4ee5\u4e0a\u306e\u82f1\u8a9e\u529b\uff0b\u5b9f\u52d9\u30b9\u30ad\u30eb\u306e\u639b\u3051\u5408\u308f\u305b<\/strong>\u3067\u5e74\u53ce\u30a2\u30c3\u30d7\u3092\u5b9f\u73fe\u3057\u3066\u3044\u307e\u3059\u3002\u30b9\u30d4\u30fc\u30ad\u30f3\u30b0\u529b\u3084\u82f1\u8a9e\u3067\u306e\u8aac\u5f97\u529b\u304c\u3042\u308b\u3068\u3001\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u8077\u3084\u6d77\u5916\u6848\u4ef6\u3078\u306e\u30a2\u30b5\u30a4\u30f3\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8ee2\u8077\u30fb\u6607\u9032\u30fb\u5e74\u53ce\u30a2\u30c3\u30d7\u306b\u3069\u3046\u76f4\u7d50\u3059\u308b\u304b<\/h3>\n\n\n\n<p>USCPA\u306f\u5c02\u9580\u8cc7\u683c\u3067\u3042\u308b\u3068\u540c\u6642\u306b\u3001<strong>\u300c\u82f1\u8a9e\u3067\u30d7\u30ed\u3068\u3057\u3066\u50cd\u3051\u308b\u529b\u300d\u3092\u8a3c\u660e\u3059\u308b\u30e9\u30a4\u30bb\u30f3\u30b9<\/strong>\u3068\u3057\u3066\u9ad8\u304f\u8a55\u4fa1\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u56fd\u5185\u5916\u554f\u308f\u305a\u3001\u6b21\u306e\u3088\u3046\u306a\u5f62\u3067\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li><strong>\u4f1a\u8a08\u30fb\u7d4c\u7406\u8077\u306e\u5e74\u53ce\u30ec\u30f3\u30b8\u304c\u5e83\u304c\u308b<\/strong>\uff1a\u5927\u624b\u4f01\u696d\u3067\u306fUSCPA\u4fdd\u6709\u8005\u5411\u3051\u306b\u5831\u916c\u30c6\u30fc\u30d6\u30eb\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u3001\u8cc7\u683c\u624b\u5f53\u3084\u5f79\u8077\u52a0\u7b97\u304c\u3055\u308c\u308b\u3053\u3068\u3082\u3002<\/li>\n\n\n\n<li><strong>\u7ba1\u7406\u8077\u30fb\u6d77\u5916\u90e8\u9580\u3078\u306e\u629c\u64e2<\/strong>\uff1a\u82f1\u8a9e\u3067\u306e\u610f\u601d\u758e\u901a\u304c\u5fc5\u9808\u306a\u90e8\u9580\u3067\u306f\u3001USCPA\u304c\u3042\u308b\u3053\u3068\u3067\u30ea\u30fc\u30c0\u30fc\u5019\u88dc\u3068\u3057\u3066\u9078\u3070\u308c\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u696d\u754c\u30fb\u8077\u7a2e\u30c1\u30a7\u30f3\u30b8\u3082\u53ef\u80fd<\/strong>\uff1aUSCPA\u3092\u8db3\u304c\u304b\u308a\u306b\u3001\u30b3\u30f3\u30b5\u30eb\u696d\u754c\u3001\u30d5\u30a1\u30f3\u30c9\u696d\u754c\u3001IT\u4f01\u696d\u306e\u5185\u90e8\u76e3\u67fb\u306a\u3069\u300c\u975e\u4f1a\u8a08\u51fa\u8eab\u8005\u306b\u306f\u96e3\u3057\u3044\u30dd\u30b8\u30b7\u30e7\u30f3\u300d\u3078\u306e\u79fb\u884c\u3082\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u307e\u305f\u3001\u8cc7\u683c\u3060\u3051\u3067\u306a\u304f<strong>\u5b9f\u969b\u306b\u82f1\u8a9e\u3067\u306e\u767a\u4fe1\u529b\u304c\u4f34\u3063\u3066\u3044\u308b\u3053\u3068<\/strong>\u304c\u5927\u304d\u306a\u6b66\u5668\u306b\u306a\u308a\u307e\u3059\u3002\u82f1\u8a9e\u9762\u63a5\u3084\u5b9f\u52d9\u3067\u306e\u30d7\u30ec\u30bc\u30f3\u30fb\u4f1a\u8b70\u5bfe\u5fdc\u306e\u6e96\u5099\u306b\u306f\u3001\u82f1\u8a9e\u30b9\u30d4\u30fc\u30ad\u30f3\u30b0\u529b\u306e\u7d99\u7d9a\u7684\u306a\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">USCPA\u53d6\u5f97\u306b\u304b\u304b\u308b\u8cbb\u7528\u30fb\u6642\u9593\u30fb\u96e3\u6613\u5ea6\u307e\u3068\u3081<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">USCPA\u53d6\u5f97\u306b\u5fc5\u8981\u306a\u30c8\u30fc\u30bf\u30eb\u8cbb\u7528<\/h3>\n\n\n\n<p>USCPA\u53d6\u5f97\u306b\u306f\u3001\u53d7\u9a13\u6599\u3060\u3051\u3067\u306a\u304f\u5b66\u7fd2\u6559\u6750\u3084\u30e9\u30a4\u30bb\u30f3\u30b9\u7533\u8acb\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306f<strong>\u65e5\u672c\u4eba\u53d7\u9a13\u8005\u304c\u5e73\u5747\u7684\u306b\u304b\u3051\u308b\u8cbb\u7528\u306e\u76ee\u5b89<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u8cbb\u7528\u9805\u76ee<\/th><th>\u6982\u7b97\u8cbb\u7528\uff08\u5186\uff09<\/th><th>\u5099\u8003<\/th><\/tr><\/thead><tbody><tr><td>\u51fa\u9858\u30fb\u5358\u4f4d\u8a55\u4fa1\u8cbb\u7528<\/td><td>5\u4e07\u301c10\u4e07\u5186<\/td><td>\u5dde\u306b\u3088\u3063\u3066\u7570\u306a\u308b\uff08\u8a55\u4fa1\u6a5f\u95a2\u5229\u7528\u542b\u3080\uff09<\/td><\/tr><tr><td>\u8a66\u9a13\u53d7\u9a13\u6599\uff084\u79d1\u76ee\uff09<\/td><td>\u7d0425\u4e07\u301c30\u4e07\u5186<\/td><td>1\u79d1\u76ee\u3042\u305f\u308a5\u301c7\u4e07\u5186\u7a0b\u5ea6<\/td><\/tr><tr><td>\u5b66\u7fd2\u6559\u6750\u30fb\u30aa\u30f3\u30e9\u30a4\u30f3\u8b1b\u5ea7<\/td><td>10\u4e07\u301c40\u4e07\u5186<\/td><td>\u72ec\u5b66\u304b\u30b9\u30af\u30fc\u30eb\u5229\u7528\u304b\u3067\u5dee\u304c\u51fa\u308b<\/td><\/tr><tr><td>\u30e9\u30a4\u30bb\u30f3\u30b9\u7533\u8acb\u30fb\u7dad\u6301\u8cbb\u7528<\/td><td>5\u4e07\u301c10\u4e07\u5186<\/td><td>\u5dde\u767b\u9332\u8cbb\u30fbCPE\u306a\u3069\u542b\u3080<\/td><\/tr><tr><td>\u5408\u8a08<\/td><td>\u7d0440\u4e07\u301c90\u4e07\u5186<\/td><td>\u500b\u4eba\u306e\u9078\u629e\u306b\u3088\u308a\u4e0a\u4e0b\u3042\u308a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u6700\u5b89\u3067\u72ec\u5b66\u30fb\u6700\u5c0f\u9650\u306e\u51fa\u8cbb\u306b\u6291\u3048\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u82f1\u8a9e\u529b\u3084\u5b66\u7fd2\u52b9\u7387\u3092\u8003\u3048\u308b\u3068\u3001<strong>\u3042\u308b\u7a0b\u5ea6\u306e\u521d\u671f\u6295\u8cc7\u3092\u524d\u63d0\u306b\u8a08\u753b\u7684\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u6210\u529f\u306e\u9375<\/strong>\u3067\u3059\u3002\u7279\u306b\u82f1\u8a9e\u3067\u306e\u30a4\u30f3\u30d7\u30c3\u30c8\u30fb\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u306b\u4e0d\u5b89\u304c\u3042\u308b\u65b9\u306f\u3001<strong>\u6559\u6750\u3084\u30a2\u30d7\u30ea\u306e\u6d3b\u7528\u3092\u60dc\u3057\u307e\u306a\u3044\u3053\u3068\u304c\u9577\u671f\u7684\u306b\u306f\u30b3\u30b9\u30d1\u304c\u826f\u304f\u306a\u308a\u307e\u3059<\/strong>\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5b66\u7fd2\u671f\u9593\u306e\u76ee\u5b89\u3068\u4ed5\u4e8b\u3068\u306e\u4e21\u7acb\u6cd5<\/h3>\n\n\n\n<p>USCPA\u5408\u683c\u307e\u3067\u306b\u5fc5\u8981\u306a\u5b66\u7fd2\u6642\u9593\u306f\u3001\u4e00\u822c\u7684\u306b<strong>\u7d04800\u301c1,000\u6642\u9593<\/strong>\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3092\u903110\u301c15\u6642\u9593\u7a0b\u5ea6\u306e\u5b66\u7fd2\u30da\u30fc\u30b9\u3067\u9032\u3081\u305f\u5834\u5408\u3001<strong>1\u5e74\u301c1\u5e74\u534a<\/strong>\u304c\u5e73\u5747\u7684\u306a\u5408\u683c\u307e\u3067\u306e\u671f\u9593\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u5b66\u7fd2\u30b9\u30bf\u30a4\u30eb<\/th><th>\u5b66\u7fd2\u6642\u9593\uff08\u9031\uff09<\/th><th>\u5408\u683c\u307e\u3067\u306e\u76ee\u5b89\u671f\u9593<\/th><\/tr><\/thead><tbody><tr><td>\u30d5\u30eb\u30bf\u30a4\u30e0\u5b66\u7fd2<\/td><td>20\u301c30\u6642\u9593<\/td><td>\u7d046\u30f5\u6708\u301c1\u5e74<\/td><\/tr><tr><td>\u793e\u4f1a\u4eba\uff08\u5e73\u65e5\uff0b\u9031\u672b\uff09<\/td><td>10\u301c15\u6642\u9593<\/td><td>\u7d041\u5e74\u301c1\u5e74\u534a<\/td><\/tr><tr><td>\u5fd9\u3057\u3044\u793e\u4f1a\u4eba\uff08\u90315\u301c10\u6642\u9593\uff09<\/td><td>5\u301c10\u6642\u9593<\/td><td>\u7d041\u5e74\u534a\u301c2\u5e74<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4ed5\u4e8b\u3084\u80b2\u5150\u3068\u306e\u4e21\u7acb\u304c\u5fc5\u8981\u306a\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5de5\u592b\u304c\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u671d\u6d3b\u3084\u901a\u52e4\u6642\u9593\u3092\u6d3b\u7528\uff08\u97f3\u58f0\u8b1b\u7fa9\u30fb\u82f1\u5358\u8a9e\u30a2\u30d7\u30ea\u306a\u3069\uff09<\/li>\n\n\n\n<li>1\u65e530\u5206\u5358\u4f4d\u3067\u5b66\u7fd2\u30bf\u30b9\u30af\u3092\u5206\u5272\uff08\u5b66\u7fd2\u7fd2\u6163\u306e\u5b9a\u7740\uff09<\/li>\n\n\n\n<li>\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u7dad\u6301\u306e\u305f\u3081\u306b<strong>\u767a\u8a71\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u3084\u53ef\u8996\u5316\u30a2\u30d7\u30ea<\/strong>\u3092\u53d6\u308a\u5165\u308c\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u30b9\u30d4\u30fc\u30ad\u30f3\u30b0\u5b66\u7fd2\u3092\u7fd2\u6163\u5316\u3057\u305f\u3044\u65b9\u306b\u306f\u3001\u300c\u30b9\u30d4\u30d5\u30eb\u300d\u306e\u3088\u3046\u306a<strong>1\u65e530\u5206\u5b8c\u7d50\u578b\u306e\u82f1\u8a9e\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u30a2\u30d7\u30ea<\/strong>\u304c\u7279\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u82f1\u8a9e\u3067\u306e\u77ac\u9593\u8868\u73fe\u529b\u3084\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u529b\u3092\u935b\u3048\u3064\u3064\u3001USCPA\u5b66\u7fd2\u3068\u4e26\u884c\u3057\u3066\u5b9f\u8df5\u529b\u3092\u8eab\u306b\u3064\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u96e3\u6613\u5ea6\u3068\u5408\u683c\u306e\u305f\u3081\u306e\u73fe\u5b9f\u7684\u306a\u5bfe\u7b56<\/h3>\n\n\n\n<p>USCPA\u306e\u8a66\u9a13\u306f\u4e00\u898b\u300c\u65e5\u672c\u306e\u4f1a\u8a08\u58eb\u8a66\u9a13\u3088\u308a\u7c21\u5358\u300d\u3068\u601d\u308f\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u5b9f\u969b\u306b\u306f<strong>\u82f1\u8a9e\u3068\u3044\u3046\u8a00\u8a9e\u306e\u58c1\uff0b\u7bc4\u56f2\u306e\u5e83\u3055\uff0b\u6642\u9593\u5236\u7d04<\/strong>\u304c\u3042\u308a\u3001\u6c7a\u3057\u3066\u6613\u3057\u3044\u8a66\u9a13\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5408\u683c\u7387\u306f\u5404\u79d1\u76ee45\u301c55%\u7a0b\u5ea6<\/strong><\/li>\n\n\n\n<li><strong>\u8a66\u9a13\u306f\u82f1\u8a9e\u3067\u306e\u9577\u6587\u8aad\u89e3\u304c\u4e2d\u5fc3<\/strong><\/li>\n\n\n\n<li><strong>18\u30f5\u6708\u4ee5\u5185\u306b\u5168\u79d1\u76ee\u5408\u683c\u3068\u3044\u3046\u30bf\u30a4\u30e0\u30ea\u30df\u30c3\u30c8<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u5408\u683c\u306e\u305f\u3081\u306b\u306f<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li>\u5b66\u7fd2\u8a08\u753b\u3092\u7acb\u3066\u3066\u300c\u3044\u3064\u30fb\u3069\u306e\u79d1\u76ee\u3092\u53d7\u3051\u308b\u304b\u300d\u3092\u9006\u7b97\u3059\u308b<\/li>\n\n\n\n<li>\u82e6\u624b\u5206\u91ce\u3084\u82f1\u8a9e\u7406\u89e3\u306e\u58c1\u3092\u65e9\u671f\u306b\u53ef\u8996\u5316\u3057\u3001\u91cd\u70b9\u5bfe\u7b56\u3059\u308b<\/li>\n\n\n\n<li>\u8aad\u89e3\u529b\u3084\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u529b\u306b\u52a0\u3048\u3066\u3001\u300c\u82f1\u8a9e\u3067\u8003\u3048\u308b\u8a13\u7df4\u300d\u3092\u65e5\u5e38\u306b\u7d44\u307f\u8fbc\u3080<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u308c\u3089\u3092\u610f\u8b58\u7684\u306b\u884c\u3048\u3070\u3001<strong>\u50cd\u304d\u306a\u304c\u3089\u3067\u3082USCPA\u5408\u683c\u306f\u5341\u5206\u306b\u73fe\u5b9f\u7684<\/strong>\u306a\u30b4\u30fc\u30eb\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p>USCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u306f\u3001\u4f1a\u8a08\u30fb\u76e3\u67fb\u30fb\u7a0e\u52d9\u3068\u3044\u3063\u305f\u5b9f\u52d9\u30b9\u30ad\u30eb\u3092\u3001<strong>\u82f1\u8a9e\u3067\u8a3c\u660e\u3067\u304d\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u8cc7\u683c<\/strong>\u3068\u3057\u3066\u3001\u8fd1\u5e74\u307e\u3059\u307e\u3059\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li>\u53d7\u9a13\u30fb\u5b66\u7fd2\u306f\u3059\u3079\u3066\u82f1\u8a9e\u3067\u884c\u308f\u308c\u308b\u305f\u3081\u3001<strong>\u82f1\u8a9e\u4e2d\u4e0a\u7d1a\u8005\u306e\u65b0\u305f\u306a\u6311\u6226\u5148\u3068\u3057\u3066\u6700\u9069<\/strong><\/li>\n\n\n\n<li>\u8a66\u9a13\u306f4\u79d1\u76ee\u5236\u30fb\u5e74\u4e2d\u53d7\u9a13\u53ef\u80fd\u3067\u3001<strong>\u8a08\u753b\u7684\u306b\u53d6\u308a\u7d44\u3081\u3070\u50cd\u304d\u306a\u304c\u3089\u306e\u5408\u683c\u3082\u53ef\u80fd<\/strong><\/li>\n\n\n\n<li>\u5408\u683c\u5f8c\u306f\u3001<strong>\u5916\u8cc7\u7cfb\u30fb\u6d77\u5916\u52e4\u52d9\u30fb\u5c02\u9580\u8077\u8ee2\u8077\u306a\u3069\u591a\u69d8\u306a\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u304c\u958b\u3051\u308b<\/strong><\/li>\n\n\n\n<li>\u4e00\u65b9\u3067\u3001\u8cbb\u7528\u3084\u6642\u9593\u306e\u6295\u8cc7\u3082\u5fc5\u8981\u306a\u305f\u3081\u3001<strong>\u4e2d\u9577\u671f\u306e\u8996\u70b9\u3067\u5b66\u7fd2\u6226\u7565\u3092\u7acb\u3066\u308b\u3053\u3068\u304c\u91cd\u8981<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u300c\u82f1\u8a9e\u3092\u4f7f\u3063\u3066\u4ed5\u4e8b\u304c\u3057\u305f\u3044\u300d\u300c\u30ad\u30e3\u30ea\u30a2\u306b\u5c02\u9580\u6027\u3092\u52a0\u3048\u305f\u3044\u300d\u3068\u8003\u3048\u308b\u65b9\u306b\u3068\u3063\u3066\u3001USCPA\u306f\u307e\u3055\u306b<strong>\u305d\u306e\u4e21\u65b9\u3092\u5f62\u306b\u3067\u304d\u308b\u8cc7\u683c<\/strong>\u3067\u3059\u3002\u82f1\u8a9e\u5b66\u7fd2\u3092\u4e00\u6bb5\u30b9\u30c6\u30fc\u30b8\u30a2\u30c3\u30d7\u3055\u305b\u305f\u3044\u65b9\u306f\u3001\u305c\u3072\u305d\u306e\u9078\u629e\u80a2\u3068\u3057\u3066\u672c\u683c\u7684\u306b\u691c\u8a0e\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. <strong>USCPA\u8a66\u9a13\u306b\u5fc5\u8981\u306a\u82f1\u8a9e\u529b\u306f\u3069\u308c\u304f\u3089\u3044\u3067\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p>USCPA\u8a66\u9a13\u306f\u3059\u3079\u3066\u82f1\u8a9e\u3067\u884c\u308f\u308c\u3001\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30fb\u76e3\u67fb\u306b\u95a2\u9023\u3059\u308b\u5c02\u9580\u7684\u306a\u7528\u8a9e\u3084\u9577\u6587\u306e\u8aad\u89e3\u529b\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u57fa\u672c\u7684\u306b\u306f\u3001<strong>TOEIC\u30b9\u30b3\u30a2700\u301c800\u70b9\u4ee5\u4e0a<\/strong>\u306e\u82f1\u8a9e\u529b\u304c\u3042\u308c\u3070\u3001\u8a66\u9a13\u306b\u81e8\u3080\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u304c\u3001\u3088\u308a\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u305f\u3081\u306b\u306f<strong>\u82f1\u8a9e\u306e\u30d3\u30b8\u30cd\u30b9\u7528\u8a9e\u306b\u6163\u308c\u3066\u304a\u304f\u3053\u3068<\/strong>\u304c\u91cd\u8981\u3067\u3059\u3002\u7279\u306b\u8aad\u89e3\u529b\u3068\u5c02\u9580\u7528\u8a9e\u306e\u7406\u89e3\u529b\u3092\u5f37\u5316\u3057\u3066\u304a\u304f\u3068\u3001\u8a66\u9a13\u3092\u6709\u5229\u306b\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. <strong>USCPA\u5408\u683c\u306b\u304b\u304b\u308b\u5b66\u7fd2\u671f\u9593\u306f\u3069\u306e\u304f\u3089\u3044\u3067\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p>\u4e00\u822c\u7684\u306b\u3001<strong>800\u301c1,000\u6642\u9593\u306e\u5b66\u7fd2\u6642\u9593<\/strong>\u304c\u76ee\u5b89\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u793e\u4f1a\u4eba\u306e\u5834\u5408\u30011\u5e74\u9593\u306e\u5b66\u7fd2\u671f\u9593\u3092\u8a2d\u5b9a\u3057\u3001\u903110\u301c15\u6642\u9593\u7a0b\u5ea6\u306e\u5b66\u7fd2\u6642\u9593\u3092\u78ba\u4fdd\u3059\u308b\u306e\u304c\u7406\u60f3\u7684\u3067\u3059\u3002\u5e73\u65e5\u30fb\u9031\u672b\u306b\u5206\u3051\u3066\u5c11\u3057\u305a\u3064\u5b66\u7fd2\u3059\u308b\u3053\u3068\u3067\u3001\u52b9\u7387\u3088\u304f\u9032\u3081\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001<strong>\u5b66\u7fd2\u306e\u9032\u6357\u306b\u5fdc\u3058\u3066\u3001\u5b9a\u671f\u7684\u306b\u6a21\u8a66\u3084\u5fa9\u7fd2\u3092\u53d6\u308a\u5165\u308c\u308b\u3053\u3068\u304c\u91cd\u8981<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. <strong>USCPA\u8a66\u9a13\u306f\u96e3\u3057\u3044\u3067\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p>USCPA\u8a66\u9a13\u306f<strong>\u96e3\u6613\u5ea6\u304c\u9ad8\u3044\u8a66\u9a13<\/strong>\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3057\u3063\u304b\u308a\u3068\u3057\u305f\u5b66\u7fd2\u8a08\u753b\u3092\u7acb\u3066\u3066\u5bfe\u7b56\u3092\u3059\u308c\u3070\u3001\u5341\u5206\u306b\u5408\u683c\u53ef\u80fd\u3067\u3059\u3002\u7279\u306b\u65e5\u672c\u4eba\u53d7\u9a13\u8005\u306b\u3068\u3063\u3066\u306e\u8ab2\u984c\u306f\u3001\u82f1\u8a9e\u3067\u51fa\u984c\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u308b\u300c\u8a00\u8a9e\u306e\u58c1\u300d\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001<strong>\u82f1\u8a9e\u529b\u306e\u5411\u4e0a\u3068\u4f1a\u8a08\u77e5\u8b58\u306e\u7fd2\u5f97\u3092\u4e26\u884c\u3057\u3066\u884c\u3046\u3053\u3068<\/strong>\u304c\u3001\u5408\u683c\u306e\u30ab\u30ae\u3068\u306a\u308a\u307e\u3059\u3002\u8a66\u9a13\u306e\u7bc4\u56f2\u304c\u5e83\u304f\u3001\u79d1\u76ee\u3054\u3068\u306b\u7570\u306a\u308b\u5185\u5bb9\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001<strong>\u5404\u79d1\u76ee\u3054\u3068\u306e\u8a08\u753b\u7684\u306a\u5b66\u7fd2\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. <strong>USCPA\u8a66\u9a13\u306b\u5408\u683c\u5f8c\u3001\u3069\u3093\u306a\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p>USCPA\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u305f\u5f8c\u306f\u3001<strong>\u5916\u8cc7\u7cfb\u4f01\u696d\u3001\u6d77\u5916\u52e4\u52d9\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u3001\u5927\u624b\u4f01\u696d\u306e\u7d4c\u7406\u90e8\u9580\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u304c\u958b\u3051\u307e\u3059<\/strong>\u3002\u7279\u306b\u3001\u82f1\u8a9e\u3092\u4f7f\u3046\u4ed5\u4e8b\u3084\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u3067\u306e\u30dd\u30b8\u30b7\u30e7\u30f3\u306b\u5f37\u307f\u3092\u767a\u63ee\u3067\u304d\u308b\u305f\u3081\u3001<strong>\u6d77\u5916\u5c31\u8077\u3084\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u306e\u6a5f\u4f1a\u3082\u5897\u3048\u308b<\/strong>\u3067\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u4e0a\u7d1a\u8077\u3078\u306e\u6607\u9032\u3084\u5e74\u53ce\u30a2\u30c3\u30d7\u306b\u3082\u76f4\u7d50\u3057\u3001<strong>\u56fd\u969b\u7684\u306a\u7d4c\u6e08\u3084\u4f1a\u8a08\u696d\u52d9\u306b\u643a\u308f\u308b\u30c1\u30e3\u30f3\u30b9<\/strong>\u304c\u5897\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. <strong>USCPA\u8a66\u9a13\u306f\u3069\u3053\u3067\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p>USCPA\u8a66\u9a13\u306f\u3001\u65e5\u672c\u56fd\u5185\u3067\u3082\u53d7\u9a13\u304c\u53ef\u80fd\u3067\u3059\u3002<strong>\u6771\u4eac\u30fb\u5927\u962a<\/strong>\u3092\u306f\u3058\u3081\u3001\u30a2\u30b8\u30a2\u570f\u306e\u4ed6\u56fd\uff08\u97d3\u56fd\u3001\u30b0\u30a2\u30e0\u306a\u3069\uff09\u3067\u3082\u53d7\u9a13\u3067\u304d\u307e\u3059\u3002\u8a66\u9a13\u306f\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30d9\u30fc\u30b9\u30c6\u30b9\u30c8\uff08CBT\uff09\u3067\u884c\u308f\u308c\u30011\u5e74\u3092\u901a\u3058\u3066\u3001<strong>\u8a66\u9a13\u306e\u4e88\u7d04\u3092\u81ea\u5206\u306e\u90fd\u5408\u306b\u5408\u308f\u305b\u3066\u884c\u3048\u308b<\/strong>\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002<strong>\u51fa\u9858\u5f8c\u3001\u8a66\u9a13\u4f1a\u5834\u3092\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u4e88\u7d04<\/strong>\u3057\u3001\u53d7\u9a13\u65e5\u6642\u3092\u9078\u3076\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6. <strong>USCPA\u8a66\u9a13\u306e\u5408\u683c\u7387\u306f\u3069\u306e\u304f\u3089\u3044\u3067\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p>USCPA\u8a66\u9a13\u306e\u5408\u683c\u7387\u306f\u3001<strong>\u5404\u79d1\u76ee\u3067\u7d0445%\u301c55%\u7a0b\u5ea6<\/strong>\u3067\u3059\u3002\u5408\u683c\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u3057\u3063\u304b\u308a\u3068\u3057\u305f\u6e96\u5099\u3068\u8a08\u753b\u7684\u306a\u5b66\u7fd2\u304c\u91cd\u8981\u3067\u3059\u3002\u307e\u305f\u3001<strong>18\u30f5\u6708\u4ee5\u5185\u306b\u5168\u79d1\u76ee\u3092\u5408\u683c\u3057\u306a\u3044\u3068\u3001\u6700\u521d\u306b\u5408\u683c\u3057\u305f\u79d1\u76ee\u304c\u7121\u52b9\u306b\u306a\u308b<\/strong>\u305f\u3081\u3001\u52b9\u7387\u7684\u306a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3067\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7. <strong>USCPA\u8a66\u9a13\u306e\u53d7\u9a13\u8cc7\u683c\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p>USCPA\u306e\u53d7\u9a13\u8cc7\u683c\u306f\u3001\u5dde\u3054\u3068\u306b\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u57fa\u672c\u7684\u306b\u306f<strong>\u5b66\u58eb\u53f7\uff084\u5e74\u5236\u5927\u5b66\u5352\uff09\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002\u3055\u3089\u306b\u3001<strong>\u4f1a\u8a08\u3084\u30d3\u30b8\u30cd\u30b9\u95a2\u9023\u306e\u5358\u4f4d\u3092\u4e00\u5b9a\u6570\u4fee\u5f97\u3057\u3066\u3044\u308b\u3053\u3068<\/strong>\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u65e5\u672c\u306e\u5927\u5b66\u5352\u696d\u8005\u3082\u3001<strong>\u7c73\u56fd\u306e\u57fa\u6e96\u3067\u306e\u5358\u4f4d\u8a55\u4fa1\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002\u3082\u3057\u5fc5\u8981\u306a\u5358\u4f4d\u6570\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001<strong>\u8ffd\u52a0\u3067\u5358\u4f4d\u3092\u53d6\u5f97\u3057\u3066\u304b\u3089\u51fa\u9858\u3059\u308b<\/strong>\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">8. <strong>USCPA\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528\u306f\u3069\u306e\u304f\u3089\u3044\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<\/strong><\/h3>\n\n\n\n<p>USCPA\u8cc7\u683c\u53d6\u5f97\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u3001<strong>\u8a66\u9a13\u53d7\u9a13\u6599\u3001\u6559\u6750\u8cbb\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\u7533\u8acb\u8cbb\u7528\u3001\u7d99\u7d9a\u6559\u80b2\uff08CPE\uff09\u8cbb\u7528<\/strong>\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<strong>\u5e73\u5747\u7684\u306a\u7dcf\u8cbb\u7528\u306f\u7d0440\u4e07\u301c90\u4e07\u5186<\/strong>\u7a0b\u5ea6\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u5b66\u7fd2\u65b9\u6cd5\u3084\u6559\u6750\u306e\u9078\u629e\u306b\u3088\u3063\u3066\u8cbb\u7528\u306f\u5909\u52d5\u3057\u307e\u3059\u3002<strong>\u30d5\u30eb\u30b5\u30dd\u30fc\u30c8\u306e\u30b9\u30af\u30fc\u30eb\u3092\u5229\u7528\u3059\u308b\u304b\u3001\u72ec\u5b66\u3067\u9032\u3081\u308b\u304b<\/strong>\u306b\u3088\u3063\u3066\u3001\u8cbb\u7528\u306e\u304b\u304b\u308a\u65b9\u304c\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u82f1\u8a9e\u3092\u6d3b\u304b\u3057\u3066\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u3057\u305f\u3044\u300d\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u901a\u7528\u3059\u308b\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u305f\u3044\u300d\u2015\u2015\u305d\u3093\u306a\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30bd\u30f3\u306e\u9593\u3067\u6ce8\u76ee\u3092\u96c6\u3081\u3066\u3044\u308b\u306e\u304c\u3001USCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u3067\u3059\u3002\u65e5\u672c\u306e\u4f1a\u8a08\u58eb\u8cc7\u683c\u3068\u7570\u306a\u308a\u3001\u82f1\u8a9e\u3092\u4f7f\u7528\u3057\u3066\u56fd\u969b\u57fa\u6e96\u306e\u4f1a\u8a08 [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":14462,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[9],"tags":[159],"class_list":["post-14440","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business","tag-speaking_app_supiful"],"_links":{"self":[{"href":"https:\/\/www.progrit.co.jp\/media\/wp-json\/wp\/v2\/posts\/14440","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.progrit.co.jp\/media\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.progrit.co.jp\/media\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.progrit.co.jp\/media\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.progrit.co.jp\/media\/wp-json\/wp\/v2\/comments?post=14440"}],"version-history":[{"count":2,"href":"https:\/\/www.progrit.co.jp\/media\/wp-json\/wp\/v2\/posts\/14440\/revisions"}],"predecessor-version":[{"id":14463,"href":"https:\/\/www.progrit.co.jp\/media\/wp-json\/wp\/v2\/posts\/14440\/revisions\/14463"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.progrit.co.jp\/media\/wp-json\/wp\/v2\/media\/14462"}],"wp:attachment":[{"href":"https:\/\/www.progrit.co.jp\/media\/wp-json\/wp\/v2\/media?parent=14440"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.progrit.co.jp\/media\/wp-json\/wp\/v2\/categories?post=14440"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.progrit.co.jp\/media\/wp-json\/wp\/v2\/tags?post=14440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}