1. The 2011 CPA Exam TEXAS

2. Becker Professional Education A global leader in professional education serving accounting, finance, and project management professionals from career start to finish.

3. Professionals in Demand Earning Power CPA > non-CPA

4. Obtaining your CPA License E ducation | E xam | E xperience Every state is unique

5. State Requirements

6. Texas CPA Exam Requirements Education requirements –150 Semester Hours –Baccalaureate Degree minimum of 30 upper division semester hours in accounting above the principles level 24 upper division hours of related business courses plus 3 hours ethics course http://www.tsbpa.state.tx.us/

7. 5 Key Steps Review state requirements Apply for CPA Exam and register for Becker Study and sit Schedule exam Receive Notice-to-Schedule

8. JAN OPEN FEB OPEN MAR CLOSED APR OPEN MAY OPEN JUN CLOSED JUL OPEN AUG OPEN SEP CLOSED OCT OPEN NOV OPEN DEC CLOSED 2 nd Qtr Window 1 st Qtr Window 3 rd Qtr Window 4 th Qtr Window Sit for exams as soon as eligible. Must pass all 4 parts w/in 18 month window Firms want their new hires to pass early in their careers. Begin Application Process The On Demand Exam

9. The 2011 CPA Exam

10. Timing for Each Exam Section Exam PartTime Financial4 hrs Audit4 hrs Regulation3 hrs Business3 hrs Total = 14 hours

11. Financial

12. Financial - Structure 60% 40% Three multiple-choice question (MCQ) testlets containing 90 questions One testlet containing seven short, task-based simulations TBS; research question in new format No written communication tasks 15 - 20% of questions do not count Passing Grade 75

13. Financial - CSOs

14. Financial - IFRS and ISA Candidates will be expected to identify and understand the differences between financial statements prepared under U.S. GAAP and under IFRS. First-time adoption of IFRS related to financial reporting, presentation and disclosures in general-purpose financial statements will also be tested.

15. Financial - Codification New research task format based on the FASB Codification™. Codification consolidates thousands of U.S. GAAP pronouncements into a single, authoritative, easy-to-access online research tool.

16. Audit

17. Audit - Structure 60% 40% Three multiple-choice question (MCQ) testlets containing 90 questions One testlet containing seven short, task-based simulations TBS; research question in new format No written communication tasks 15 - 20% of questions do not count Passing Grade 75

18. Audit - CSOs

19. Audit - IFRS and ISA Demonstrate knowledge and awareness of the following: International Auditing & Assurance Board (IAASB) - role in establishing International Standards on Auditing (ISAs) Differences between ISAs and US Auditing Standards International Ethics Standards Board for Accountants (IESBA) Role in establishing International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants. Related independence requirements when auditing a U.S. company that supports an audit report based on auditing standards of another country, or ISAs

20. Regulation

21. Regulation - Structure 60% 40% Three multiple-choice question (MCQ) testlets containing 72 questions One testlet containing six short, task- based simulations TBS; research question in new format No written communication tasks 15 - 20% of questions do not count Passing Grade 75

22. Regulation - Content

23. Business

24. Business - Structure 85% 15% Three multiple-choice question (MCQ) testlets containing 72 questions Three written communication tasks on BEC topics 15 - 20% of questions do not count Passing Grade 75

25. Business - Content

26. Business - IFRS and ISA Candidates will be expected to demonstrate an understanding of globalization in the business environment as well as be able to explain the underlying economic substance of transactions and their accounting implications.

27. Becker’s CPA Exam Review

28. Flexible Course Formats

29. RegistrationRegulation Business Financial AuditingApply Exams

30. A Complete CPA Review Focused on Your Success Expert Instruction and Unlimited Academic Support Lecture’s by National Instructors Textbooks for each exam part Interactive Study Planner and Exam and Writing Tutorials Becker Software with resources that replicate the functionality of the CPA Exam.  PassMaster TM  Simulations  Final Exams

31. PassMaster TM

33. Simulations

34. Final Exams

35. Interactive Tools on becker.com/cpa Complimentary Demo2011 Exam Tools

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38. The Becker Promise If you utilize Becker but do not pass the CPA Exam, you may repeat our course tuition-free if you satisfy our requirements. We are that committed to your success!

39. Why Becker Highest pass rates Completely retooled CPA Exam Review that mirrors the 2011 exam Greatest experience in helping CPA candidates achieve success on the exam Most trusted name in CPA review

40. Contact Information Kim Holland Field Marketing Specialist Becker Professional Education 214.515.0037 kholland@becker.com www.becker.com 1-877-CPA-EXAM