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所在平台: Udemy |
课程主页: https://www.udemy.com/course/aba-business-advisor-2026-best-course-for-exam/
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课程名称：ABA商务顾问2026最佳考试课程 概述：ABA商务顾问认证旨在认可那些具备基础知识和技能的会计人员，能够为美国中小型企业提供胜任的财务会计、财务报告、财务报表编制、税务、管理会计、商业法及伦理等服务。获得ABA资格认证的会计师在客户、潜在客户、雇主和公众面前显示出其在会计和税务领域的专业能力。在某些州，使用“会计师”一词受到限制时，“顾问”一词则被使用。 ABA考试分为两部分，每部分包含100道多项选择题，考试时间为每部分3小时。考试内容为： - 第一部分：财务会计及财务报表准备、呈现与报告 - 第二部分：商业咨询服务、税务、商业法和伦理 候选人必须在两部分考试中均取得70分及以上才能获得认证。如果候选人未能通过全部考试，但通过了其中一部分，则可以在18个月内重考未通过的部分。若在规定时间内未能通过两部分考试，候选人需重新申请并重考两部分。 会计与税务认证委员会（ACAT）确保ABA、ATA（认证税务顾问）、ATP（认证税务准备人）和ARA（认证退休顾问）认证项目的有效性、可靠性及法律可辩性。ACAT考试是评估潜在候选人能力的工具，测量其是否具备在财务、会计和税务服务专业有效实践所需的知识、技能和能力。
ABA BUSINESS ADVISOR2025 BEST COURSE FOR EXAMThe ABA Business Advisor credential has been developed to recognize accountants who have demonstrated entry-level knowledge and skill to provide competent financial accounting, financial reporting, financial statement preparation, taxation, managerial accounting, business law, and ethics for small to medium-sized businesses in the United States. The ABA credential is a prestigious indicator to clients, potential clients, employers, and the public at large that the business accountant has proficiency in the accounting and taxation field. In states where the use of the term ‘accountant' is restricted, the word ‘advisor' is used instead.The ABA Exam is a two-part exam, each containing 100 multiple-choice questions.The two parts covered by the exam are:Part I: Financial Accounting and Financial Statement Preparation, Presentation, and ReportingPart II: Business Consulting Services, Taxation, Business Law and EthicsCandidates are given three (3) hours to complete each 100-question exam.Candidates cannot earn certification without passing both certification examinations. The passing grade is 70 on each part of the exam - Part I and Part 2. A candidate who does not pass the full exam, but does pass one part, either Part I or Part 2, has 18 months to re-take that part of the exam. A candidate failing to pass both parts within the designated time must reapply and retake both parts.The Accreditation Council for Accountancy and Taxation ensures the validity, reliability, and legal defensibility of the Accredited Business Advisor/Accountant (ABA), Accredited Tax Advisor (ATA), Accredited Tax Preparer (ATP) and Accredited Retirement Advisor (ARA) certification programs. The ACAT examinations are assessment instruments which measure the competency of potential candidates against a body of knowledge, skills, and abilities designed to demonstrate the depth and breadth of knowledge appropriate for effective practice in the financial, accounting and taxation services professions.
