My office hours for Fall 2012
My teaching schedule for Fall 2012
Links to accounting organizations/sites
O'Keefe Library-Best Information on the Net - Accounting
NEW: Information about the new computerized CPA Examinations
Requirements to sit for the CPA test in Illinois
provisional status for taking the CPA test - taking the CPA test while in
the last semester of earning 150 hours
Requirements to sit for the CPA test in Iowa
Students who completed educational requirements at instutions outside the U.S.
Transfer Course Equivalencies For transfers to SAU from community colleges
New AICPA independence rules, adopted in August of 2001
CPA Review Courses
Interesting Web sites for accountants and others
Sample Business Letters -- a
wide variety of sample business letters
A picture of a young accountant
A picture of a sweet, innocent child, eagerly awaiting the CPA test.
Pictures of my wonderful cat, the Great Kubla Cat
A desperate plea from Kubla Kat, day 3946
Auditing - Accounting 304 - link to online quizzes, etc.
MAC 614 - Link to Stickney web site - FSAP
Forgot the amount of your 2008 stimulus payment? Go Here!
Accounting home page
of Accounting home page
Office Hours for Fall 2012
Cell Phone: 563-343-0252E-mail Address: MarxLewisD@sau.edu
Schedule for Fall 2012
Financial Accounting Standards Board
Governmental Accounting Standards Board
Securities and Exchange Commission (SEC)
Sarbanes-Oxley Act of 2002
SEC EDGAR System - SEC filing by public companies
Search EDGAR System for filings
AICPA Auditing Standards
AICPA Code of Professional Conduct
AICPA Ethics Topical Index
Information about the new computerized CPA Examinations
New AICPA independence rules, adopted in August of 2001
AICPA Summary of Sarbanes-Oxley Act of 2002
Government Accountability Office - Yellow Book-GAS - 2003 revision
Summary of Governmental Auditing Standards
Government Printing Office - Electronic code of federal regulations
International Accounting Standards Board
List of countries requiring, permitting, or not permitting IFRS
Accounting Organizations You Can Join
Institute of Management Accountants
Illinois CPA Society
Iowa Society of CPAs
of Governmental Accountants
Regulatory Boards - requirements to sit the for the CPA test (yeah!)
Illinois CPA Board of Examiners (answers about the CPA test)
Iowa Accountancy Examining Board
Internal Revenue Service
Forms and Publications by number
year forms and instructions
On-line tax forms
State Tax Forms
CPA Review Courses
Wiley CPA Review Home Page
Becker Conviser CPA Review Course
Bisk-Totaltape CPA Review
MicroMash CPA Review
GAO Indedpendence Standards
GAO Auditor Independence Fact Sheet
AICPA - GAO Independence Rules Comparison
Informative Guide to Business Information - great source of information about business! Give it a look
State/Local links -- Links to all state home pages, and many other state/local/organization links
dictionary-- with definitions and explanations, and terms, phrases,
The Benchmark Exchange -- information on benchmarking
International Organization for Standardization
ERP (Enterprise Resource Planning) Fan Club -- info on ERP
RosettaNet -- RosettaNet is a NFP consortium that develops and deploys XML-based
standard electronic business interfaces.
ebXML is an organization whose intent is to provide open XML-based infrastructure that
would enable the global use of electronic business information in an interoperable, secure and consistent manner by all parties.
XBRL -- ( eXtensible Business Reporting Langange) home page. The goal of XBRL is to
provide an XML-based framework that the global business community will use to
create, exchange, and analyze financial reporting information.
The Chicago Board of Trade
The Commodity Futures Trading Commission
CFTC glossary of futures trading terms
Economic Purposes of Commodity Futures
The Chicago Mercantile Exchange
The New York Board of Trade The NYBOT is the parent company of The Coffee,
Sugar, & Cocoa Exchange, and the New York Cotton Exchange
The New York Mercantile Exchange
Interesting Web sites for accountants
Business Letters -- a wide variety of sample business letters
Accounting Pro2net -- get current information concerning accounting, legal, human resources, or financial planning
Edgar Online -- get SEC filings, annual reports, SEC news, information on insider trading, and more
Electronic Accountant -- get the latest news concerning accountants, news from the Accounting Today magazine.
discussion groups, Web links, and other interesting information
GuideStar -- get information on not-for-profits, including financial statements and form 990
The Wall Street Journal
for the CPA test in Illinois (From the Illinois
CPA Board of Examiners home page)
A candidate will be deemed to have met the education requirement if, as part of the 150 semester hours of education or equivalent as determined by the Board, he or she has met any one of the four conditions listed below. With each of the conditions listed below, accounting hours do not include business law, and nor more than six semester hours of accounting may be obtained through internships or life-experience.
1) Earned a graduate degree with a concentration
in accounting from a program that
is accredited in accounting by an accrediting agency recognized by the Board.
2) Earned a graduate degree from a program
that is accredited in business by an
accrediting agency recognized by the Board and completed at least 24 semester
hours in accounting at the undergraduate level or 15 semester hours at the graduate
level or equivalent combination thereof, including courses covering the subjects of
financial accounting, auditing, taxation, and management accounting.
3) Earned a baccalaureate degree from a program
that is accredited in business by
an accrediting agency recognized by the Board and completed 24 semester hours in
accounting at the undergraduate or graduate level, including courses covering the
subjects of financial accounting, auditing, taxation, and management accounting; and
completed at least 24 semester hours of business courses, or substantially equivalent
(other than accounting) courses, at the undergraduate level.
4) Earned a baccalaureate or higher degree
from an accredited educational
institution or other institution recognized by the Board, including at least 24 semester
hours of accounting at the undergraduate and/or graduate level with at least one
course each in financial accounting, auditing, taxation, and management accounting
and at least 24 semester hours in business courses or substantially equivalent (other
than accounting) courses at the undergraduate or graduate level.
After the exam at which he conditions, he has three years to write all failed parts and pass the exam. In addition, a candidate who writes for another jurisdiction before January 1, 2001, who met Illinois' educational requirements at the time he wrote the exam is grandfathered under the pre-150 hour requirements. A candidate will have to meet the Illinois' 150-hour requirement if: 1) he writes the exam for the first time in any jurisdiction after January 1, 2001 or 2) at the time of writing the exam in another jurisdiction before 2001 did not meet Illinois' 120-hour total educational/27 accounting requirement, or 3) was provisionally approved to write the exam as an Illinois candidate and did not satisfactorily complete all required courses or submit final required documents.
Requirements for the CPA test in IOWA (from the Iowa Society of CPAs home page)
May a candidate in Iowa sit for the CPA exam in Iowa before
completing the 150-hour
are not required to have 150 semester hours in order to sit for the examination.
Candidates may sit for the examination prior to completion of the 150 hours so
long as they have earned a baccalaureate degree and have completed the minimum accounting and business hours.
(Students in Iowa are NO longer allowed to sit for the examination if they have
not yet earned their baccalaureate degree, but will earn it in 120 days.)
Certificates will not be issued until candidates have
1. completed the 150 educational
2. completed one year of qualifying
For Subjects After Computerization
With the implementation of the computer-based CPA Examination, a candidate may take the required test sections individually and in any order. Credit for any test section(s) passed shall be valid for eighteen (18) months from the actual date the candidate took that test section(s), without having to attain a minimum score on any failed test section(s) and without regard to whether the candidate has taken other test sections.
Candidates must pass all four test sections of the CPA Examination within an eighteen (18) month period, which begins on the date that the first test section(s) passed is taken.
Candidates cannot retake a failed test section(s) in the same testing window and shall lose credit for each section(s) passed outside the eighteen (18) month period and must retake that section(s).
EVIDENCE OF EDUCATIONAL QUALIFICATIONS
I. Applicants who have completed the educational requirement at the time of application must:
A. submit to CPA Examination Services relevant official transcript(s) from each institution at which original credittoward the educational requirement has been earned. Applicants are advised to request their transcripts prior tothe submission of the first-time application;
B. .mail official transcript(s) to - CPA Examination Services - IA, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219.
C. If required documentation is not received, the application will be determined to be incomplete and the applicantwill not be permitted to take the examination and will forfeit the application fee paid.
II. Applicants who have completed educational requirements at institutions outside the U.S. must have their credentials evaluated by the Foreign Academic Credentials Services.
A. Foreign Academic Credentials Services, Inc., www.facsusa.com.
B. obtain the form to request this service from the evaluation service.
C. submit to CPA Examination Services the original evaluation. The evaluation of a foreign transcript must be a courseby course comparison to Iowa requirements. Photocopies are not accepted.
D. mail original evaluation to CPA Examination Services - IA, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219.
NOTE: If required documentation is not received, the application will be determined to be incomplete and the applicant willnot be permitted to take the examination and will forfeit the application fee paid.
NOTE: For specific hour and course requirements, please see educational under Requirements for the CPA Test in Iowa
What a sweet, innocent little child I
was. What the heck happened to me? I even had hair
back then. Wow!
Below is my beautiful wonderful cat -- the Great
Kubla Cat -- excitedly reading GASB #34, a
new standard issued by the Governmental Accounting Standards Board. You can tell by her
eyes that she is thinking, "If FASB had just left GASB alone, GASB could have accomplished
this much quicker and simpler. Maybe I should write another letter to the Journal of
Below is a picture of Kubla and me, enthralled as we watch the Accounting
All finished! Return me to the top
of the page
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Contact Professor Lew Marx for any further information