{"id":3631,"date":"2025-12-03T17:35:00","date_gmt":"2025-12-03T08:35:00","guid":{"rendered":"https:\/\/www.cpa-learning.com\/career-directory\/?post_type=qualification&#038;p=3631"},"modified":"2026-01-19T22:54:21","modified_gmt":"2026-01-19T13:54:21","slug":"uscpa","status":"publish","type":"certification","link":"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/","title":{"rendered":"\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09"},"content":{"rendered":"\n<p><strong>\u30b0\u30ed\u30fc\u30d0\u30eb\u3067\u6d3b\u8e8d\u3067\u304d\u308b\u4f1a\u8a08\u8cc7\u683c\u306e\u6700\u9ad8\u5cf0\uff01<\/strong><\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA: United States Certified Public Accountant\uff09\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u3067\u6d3b\u8e8d\u3067\u304d\u308b\u4f1a\u8a08\u30fb\u8ca1\u52d9\u306e\u30b9\u30da\u30b7\u30e3\u30ea\u30b9\u30c8\u8cc7\u683c\u3068\u3057\u3066\u6ce8\u76ee\u3092\u96c6\u3081\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306fUSCPA\u8cc7\u683c\u306e\u6982\u8981\u304b\u3089\u8a66\u9a13\u5236\u5ea6\u3001\u30e1\u30ea\u30c3\u30c8\u3001\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u306a\u3069\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_77 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u76ee\u6b21<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/#%E8%B3%87%E6%A0%BC%E3%81%AE%E6%A6%82%E8%A6%81\" >\u8cc7\u683c\u306e\u6982\u8981<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/#%E4%B8%BB%E3%81%AA%E7%89%B9%E5%BE%B4\" >\u4e3b\u306a\u7279\u5fb4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/#%E3%81%A9%E3%81%AE%E3%82%88%E3%81%86%E3%81%AA%E8%A9%A6%E9%A8%93%E5%88%B6%E5%BA%A6%EF%BC%88%E5%8F%97%E9%A8%93%E8%B3%87%E6%A0%BC%E3%80%81%E5%8F%97%E9%A8%93%E7%A7%91%E7%9B%AE%E3%80%81%E8%A9%A6%E9%A8%93%E9%A0%BB%E5%BA%A6%E3%80%81%E5%90%88%E6%A0%BC%E7%8E%87%E3%81%AA%E3%81%A9%EF%BC%89\" >\u3069\u306e\u3088\u3046\u306a\u8a66\u9a13\u5236\u5ea6\uff08\u53d7\u9a13\u8cc7\u683c\u3001\u53d7\u9a13\u79d1\u76ee\u3001\u8a66\u9a13\u983b\u5ea6\u3001\u5408\u683c\u7387\u306a\u3069\uff09<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/#%E5%8F%97%E9%A8%93%E8%B3%87%E6%A0%BC\" >\u53d7\u9a13\u8cc7\u683c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/#%E5%8F%97%E9%A8%93%E7%A7%91%E7%9B%AE\" >\u53d7\u9a13\u79d1\u76ee<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/#%E8%A9%A6%E9%A8%93%E9%A0%BB%E5%BA%A6\" >\u8a66\u9a13\u983b\u5ea6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/#%E5%90%88%E6%A0%BC%E7%8E%87\" >\u5408\u683c\u7387<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/#%E8%B3%87%E6%A0%BC%E3%82%92%E3%81%A8%E3%82%8B%E3%81%AE%E3%81%AB%E5%BF%85%E8%A6%81%E3%81%AA%E6%9C%9F%E9%96%93%E3%80%81%E5%8B%89%E5%BC%B7%E6%99%82%E9%96%93%E6%95%B0\" >\u8cc7\u683c\u3092\u3068\u308b\u306e\u306b\u5fc5\u8981\u306a\u671f\u9593\u3001\u52c9\u5f37\u6642\u9593\u6570<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/#%E5%BF%85%E8%A6%81%E3%81%AA%E5%AD%A6%E7%BF%92%E6%9C%9F%E9%96%93%E3%81%A8%E5%8B%89%E5%BC%B7%E6%99%82%E9%96%93\" >\u5fc5\u8981\u306a\u5b66\u7fd2\u671f\u9593\u3068\u52c9\u5f37\u6642\u9593<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/#%E8%B3%87%E6%A0%BC%E5%8F%96%E5%BE%97%E3%81%AE%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88\" >\u8cc7\u683c\u53d6\u5f97\u306e\u30e1\u30ea\u30c3\u30c8<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/#%E5%9B%BD%E9%9A%9B%E7%9A%84%E3%81%AB%E9%80%9A%E7%94%A8%E3%81%99%E3%82%8B%E4%BC%9A%E8%A8%88%E8%B3%87%E6%A0%BC%E3%82%92%E6%89%8B%E3%81%AB%E5%85%A5%E3%82%8C%E3%82%8B\" >\u56fd\u969b\u7684\u306b\u901a\u7528\u3059\u308b\u4f1a\u8a08\u8cc7\u683c\u3092\u624b\u306b\u5165\u308c\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/#%E3%82%AD%E3%83%A3%E3%83%AA%E3%82%A2%E3%82%A2%E3%83%83%E3%83%97%E3%81%A8%E9%AB%98%E5%8F%8E%E5%85%A5%E3%81%8C%E6%9C%9F%E5%BE%85%E3%81%A7%E3%81%8D%E3%82%8B\" >\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u3068\u9ad8\u53ce\u5165\u304c\u671f\u5f85\u3067\u304d\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/#%E5%B0%82%E9%96%80%E5%88%86%E9%87%8E%E3%81%AE%E3%82%B9%E3%82%AD%E3%83%AB%E3%81%8C%E5%90%91%E4%B8%8A\" >\u5c02\u9580\u5206\u91ce\u306e\u30b9\u30ad\u30eb\u304c\u5411\u4e0a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/#%E8%8B%B1%E8%AA%9E%E5%8A%9B%E3%81%AE%E5%90%91%E4%B8%8A\" >\u82f1\u8a9e\u529b\u306e\u5411\u4e0a<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/#%E5%90%91%E3%81%84%E3%81%A6%E3%81%84%E3%82%8B%E4%BA%BA%E3%83%BB%E3%81%8A%E3%81%99%E3%81%99%E3%82%81%E3%81%97%E3%81%9F%E3%81%84%E4%BA%BA\" >\u5411\u3044\u3066\u3044\u308b\u4eba\u30fb\u304a\u3059\u3059\u3081\u3057\u305f\u3044\u4eba<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/#%E8%B3%87%E6%A0%BC%E5%8F%96%E5%BE%97%E5%BE%8C%E3%81%AE%E3%82%AD%E3%83%A3%E3%83%AA%E3%82%A2%E3%83%91%E3%82%B9\" >\u8cc7\u683c\u53d6\u5f97\u5f8c\u306e\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/#%E7%9B%A3%E6%9F%BB%E6%B3%95%E4%BA%BA%E3%82%84%E4%BC%9A%E8%A8%88%E4%BA%8B%E5%8B%99%E6%89%80\" >\u76e3\u67fb\u6cd5\u4eba\u3084\u4f1a\u8a08\u4e8b\u52d9\u6240<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/#%E5%A4%96%E8%B3%87%E7%B3%BB%E4%BC%81%E6%A5%AD%E3%81%AE%E7%B5%8C%E7%90%86%E3%83%BB%E8%B2%A1%E5%8B%99%E9%83%A8%E9%96%80\" >\u5916\u8cc7\u7cfb\u4f01\u696d\u306e\u7d4c\u7406\u30fb\u8ca1\u52d9\u90e8\u9580<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.cpa-learning.com\/career-directory\/certification\/uscpa\/#%E9%87%91%E8%9E%8D%E6%A9%9F%E9%96%A2%E3%82%84%E3%82%B3%E3%83%B3%E3%82%B5%E3%83%AB%E3%83%86%E3%82%A3%E3%83%B3%E3%82%B0%E3%83%95%E3%82%A1%E3%83%BC%E3%83%A0\" 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>\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%B3%87%E6%A0%BC%E3%81%AE%E6%A6%82%E8%A6%81\"><\/span><b>\u8cc7\u683c\u306e\u6982\u8981<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u3001\u4f1a\u8a08\u30fb\u8ca1\u52d9\u306b\u95a2\u3059\u308b\u5e45\u5e83\u3044\u5c02\u9580\u77e5\u8b58\u3092\u6709\u3059\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u7c73\u56fd\u306e\u56fd\u5bb6\u8cc7\u683c\u3067\u3059\u3002\u56fd\u969b\u7684\u306b\u901a\u7528\u3059\u308b\u8cc7\u683c\u3068\u3057\u3066\u3001\u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u3060\u3051\u3067\u306a\u304f\u3001\u4e16\u754c\u4e2d\u306e\u4f01\u696d\u3067\u9ad8\u3044\u4fe1\u983c\u3092\u5f97\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%B8%BB%E3%81%AA%E7%89%B9%E5%BE%B4\"><\/span><span style=\"font-weight: 400;\">\u4e3b\u306a\u7279\u5fb4<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>\u56fd\u969b\u7684\u4fe1\u983c\u5ea6<\/b><span style=\"font-weight: 400;\">: \u9ad8\u3044\u5c02\u9580\u6027\u3092\u6301\u3064\u305f\u3081\u3001\u7279\u306b\u5916\u8cc7\u7cfb\u4f01\u696d\u3084\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u3067\u306e\u8a55\u4fa1\u304c\u9ad8\u3044<\/span><\/li>\n\n\n\n<li><b>\u696d\u52d9\u7bc4\u56f2\u306e\u5e83\u3055<\/b><span style=\"font-weight: 400;\">: \u4f1a\u8a08\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u8ca1\u52d9\u6226\u7565\u3001\u30d3\u30b8\u30cd\u30b9\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u306a\u3069\u5e45\u5e83\u3044\u696d\u52d9\u3067\u6d3b\u8e8d\u3067\u304d\u308b<\/span><\/li>\n\n\n\n<li><b>\u82f1\u8a9e\u529b\u3082\u8a3c\u660e\u53ef\u80fd<\/b><span style=\"font-weight: 400;\">: \u8a66\u9a13\u306f\u5168\u3066\u82f1\u8a9e\u3067\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u82f1\u8a9e\u30b9\u30ad\u30eb\u3082\u8a3c\u660e\u3067\u304d\u308b<\/span><\/li>\n\n\n\n<li><b>\u67d4\u8edf\u306a\u5b66\u7fd2\u3068\u53d7\u9a13\u74b0\u5883<\/b><span style=\"font-weight: 400;\">: \u65e5\u672c\u56fd\u5185\u306b\u3044\u306a\u304c\u3089\u53d7\u9a13\u53ef\u80fd\u3067\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3057\u3084\u3059\u3044<\/span><\/li>\n<\/ul>\n\n\n\n<p><span style=\"font-weight: 400;\"><br>\n\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306e\u4f1a\u8a08\u8cc7\u683c\u300d\u3068\u3057\u3066\u3001\u56fd\u969b\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u30b7\u30fc\u30f3\u3067\u8a55\u4fa1\u3055\u308c\u308b\u8cc7\u683c\u306e\u4e00\u3064\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%81%A9%E3%81%AE%E3%82%88%E3%81%86%E3%81%AA%E8%A9%A6%E9%A8%93%E5%88%B6%E5%BA%A6%EF%BC%88%E5%8F%97%E9%A8%93%E8%B3%87%E6%A0%BC%E3%80%81%E5%8F%97%E9%A8%93%E7%A7%91%E7%9B%AE%E3%80%81%E8%A9%A6%E9%A8%93%E9%A0%BB%E5%BA%A6%E3%80%81%E5%90%88%E6%A0%BC%E7%8E%87%E3%81%AA%E3%81%A9%EF%BC%89\"><\/span><b>\u3069\u306e\u3088\u3046\u306a\u8a66\u9a13\u5236\u5ea6\uff08\u53d7\u9a13\u8cc7\u683c\u3001\u53d7\u9a13\u79d1\u76ee\u3001\u8a66\u9a13\u983b\u5ea6\u3001\u5408\u683c\u7387\u306a\u3069\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%8F%97%E9%A8%93%E8%B3%87%E6%A0%BC\"><\/span><span style=\"font-weight: 400;\">\u53d7\u9a13\u8cc7\u683c<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">USCPA\u8a66\u9a13\u306e\u53d7\u9a13\u8cc7\u683c\u306f\u5dde\u3054\u3068\u306b\u7570\u306a\u308a\u3001\u4e00\u822c\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u6761\u4ef6\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><b>\u5927\u5b66\u306e\u5358\u4f4d\u8981\u4ef6<\/b>\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">\u5dde\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u901a\u5e38<\/span><b>120\u301c150\u5358\u4f4d<\/b><span style=\"font-weight: 400;\">\u306e\u5927\u5b66\u6559\u80b2\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5b66\u3084\u30d3\u30b8\u30cd\u30b9\u95a2\u9023\u79d1\u76ee\u3092\u4e00\u5b9a\u6570\u53d6\u5f97\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><b>\u5c02\u9580\u79d1\u76ee\u306e\u5358\u4f4d\u6570<\/b>\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5b66\u3084\u6cd5\u5f8b\u3001\u7a0e\u52d9\u3001\u8ca1\u52d9\u306a\u3069\u306e\u79d1\u76ee\u5358\u4f4d\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\uff08\u8a73\u7d30\u306f\u5404\u5dde\u306e\u8981\u4ef6\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff09\u3002<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p><span style=\"font-weight: 400;\">\u65e5\u672c\u56fd\u5185\u3067\u53d6\u5f97\u3057\u305f\u5b66\u58eb\u53f7\u3067\u3082\u53d7\u9a13\u53ef\u80fd\u3067\u3059\u304c\u3001\u5358\u4f4d\u4e0d\u8db3\u306e\u5834\u5408\u306f\u30aa\u30f3\u30e9\u30a4\u30f3\u6559\u80b2\u7b49\u3067\u88dc\u5b8c\u3059\u308b\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%8F%97%E9%A8%93%E7%A7%91%E7%9B%AE\"><\/span><span style=\"font-weight: 400;\">\u53d7\u9a13\u79d1\u76ee<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">USCPA\u8a66\u9a13\u306f\u4ee5\u4e0b\u306e\u5fc5\u9808\u306e\uff13\u79d1\u76ee\u3068\u9078\u629e\u306e\uff11\u79d1\u76ee\u306e\u8a08\uff14\u79d1\u76ee\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">\u5fc5\u9808\u79d1\u76ee<\/span><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><b>Auditing and Attestation\uff08AUD\uff09<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">\u76e3\u67fb\u3001\u4fdd\u8a3c\u696d\u52d9\u3001\u5185\u90e8\u7d71\u5236\u306a\u3069\u3002<\/span><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><b>Financial Accounting and Reporting\uff08FAR\uff09<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">\u8ca1\u52d9\u4f1a\u8a08\uff08\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u30fb\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09\u3001\u8ca1\u52d9\u8af8\u8868\u5206\u6790\u306a\u3069\u3002<\/span><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><b>Regulation\uff08REG\uff09<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">\u7a0e\u52d9\u3001\u30d3\u30b8\u30cd\u30b9\u6cd5\u3001\u502b\u7406\u898f\u5b9a\u306a\u3069\u3002<\/span><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u9078\u629e\u79d1\u76ee\u3000\u4e0b\u8a183\u79d1\u76ee\u304b\u3089\uff11\u79d1\u76ee\u3092\u9078\u629e\uff1a<\/strong><\/li>\n<\/ol>\n\n\n\n<p><span style=\"font-weight: 400;\">\u3000\u3000\u3000<\/span><b>1) Business Analysis &amp; Reporting\uff08BAR)<\/b><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">\u3000\u3000\u7ba1\u7406\u4f1a\u8a08\u30fb\u30c7\u30fc\u30bf\u5206\u6790\u306a\u3069\u3002<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">\u3000\u3000\u3000<\/span><b>2) Information Systems &amp; Controls\uff08ISC)<\/b><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">\u3000\u3000IT\u30fb\u5185\u90e8\u7d71\u5236\u30fb\u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306a\u3069\u3002<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">\u3000\u3000\u3000<\/span><b>3) Tax Compliance &amp; Planning\uff08TCP)<\/b><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">\u3000\u3000\u7a0e\u52d9\u8a08\u753b\u30fb\u7d44\u7e54\u518d\u7de8\u306a\u3069\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%A9%A6%E9%A8%93%E9%A0%BB%E5%BA%A6\"><\/span><span style=\"font-weight: 400;\">\u8a66\u9a13\u983b\u5ea6<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u8a66\u9a13\u306f\u5e74\u4e2d\u53d7\u9a13\u53ef\u80fd\u3067\u3059\uff08\u30c6\u30b9\u30c8\u30a6\u30a3\u30f3\u30c9\u30a6\u5236\u5ea6\uff09\u3002\u81ea\u8eab\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u5408\u308f\u305b\u3066\u8a66\u9a13\u65e5\u3092\u8a2d\u5b9a\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">\u5404\u79d1\u76ee\u3092\u72ec\u7acb\u3057\u3066\u53d7\u9a13\u3067\u304d\u308b\u305f\u3081\u3001\u8ca0\u62c5\u3092\u5206\u6563\u3057\u3066\u5408\u683c\u3092\u76ee\u6307\u305b\u307e\u3059<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">\u8a66\u9a13\u306f\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u30d7\u30ed\u30e1\u30c8\u30ea\u30c3\u30af\u793e\u306e\u8a66\u9a13\u30bb\u30f3\u30bf\u30fc\u3067\u53d7\u9a13\u53ef\u80fd\u3067\u3059<\/span><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%90%88%E6%A0%BC%E7%8E%87\"><\/span><span style=\"font-weight: 400;\">\u5408\u683c\u7387<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u5404\u79d1\u76ee\u306e\u5e73\u5747\u5408\u683c\u7387\u306f\u7d0450\uff05\u301c60\uff05\u7a0b\u5ea6\u3068\u6bd4\u8f03\u7684\u9ad8\u3044\u3067\u3059\u304c\u3001\u5185\u5bb9\u306f\u5c02\u9580\u6027\u304c\u9ad8\u304f\u3001\u5341\u5206\u306a\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%B3%87%E6%A0%BC%E3%82%92%E3%81%A8%E3%82%8B%E3%81%AE%E3%81%AB%E5%BF%85%E8%A6%81%E3%81%AA%E6%9C%9F%E9%96%93%E3%80%81%E5%8B%89%E5%BC%B7%E6%99%82%E9%96%93%E6%95%B0\"><\/span><b>\u8cc7\u683c\u3092\u3068\u308b\u306e\u306b\u5fc5\u8981\u306a\u671f\u9593\u3001\u52c9\u5f37\u6642\u9593\u6570<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%BF%85%E8%A6%81%E3%81%AA%E5%AD%A6%E7%BF%92%E6%9C%9F%E9%96%93%E3%81%A8%E5%8B%89%E5%BC%B7%E6%99%82%E9%96%93\"><\/span><span style=\"font-weight: 400;\">\u5fc5\u8981\u306a\u5b66\u7fd2\u671f\u9593\u3068\u52c9\u5f37\u6642\u9593<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u8a66\u9a13\u3067\u306f4\u79d1\u76ee\u3092\u540c\u6642\u3067\u306f\u306a\u304f\u30011\u79d1\u76ee\u305a\u3064\u5408\u683c\u3092\u76ee\u6307\u3059\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u4ee5\u4e0b\u304c\u6a19\u6e96\u7684\u306a\u671f\u9593\u3068\u52c9\u5f37\u6642\u9593\u306e\u76ee\u5b89\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>\u7dcf\u52c9\u5f37\u6642\u9593<\/b><span style=\"font-weight: 400;\">: 800\u301c1,200\u6642\u9593\u7a0b\u5ea6<\/span><\/li>\n\n\n\n<li><b>1\u79d1\u76ee\u3042\u305f\u308a\u306e\u76ee\u5b89<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">FAR: \u7d04300\u6642\u9593\uff08\u8ca1\u52d9\u4f1a\u8a08\u306f\u6700\u3082\u30dc\u30ea\u30e5\u30fc\u30e0\u304c\u591a\u3044\uff09<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">AUD: \u7d04200\u301c250\u6642\u9593<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">REG: \u7d04200\u6642\u9593<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">BAR\uff1a\u7d04150\u6642\u9593\uff5e200\u6642\u9593<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">ISC\uff1a\u7d04120\u6642\u9593\uff5e150\u6642\u9593<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">TCP\uff1a\u7d04130\u6642\u9593\uff5e180\u6642\u9593<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><span style=\"font-weight: 400;\"><br>\n\u8cc7\u683c\u8a66\u9a13\u5168\u4f53\u3092\u901a\u3057\u3066\u30011\u301c2\u5e74\u7a0b\u5ea6\u3067\u53d6\u5f97\u3092\u76ee\u6307\u3059\u65b9\u304c\u591a\u3044\u3067\u3059\u3002\u77ed\u671f\u9593\u3067\u96c6\u4e2d\u3057\u3066\u5b66\u7fd2\u3059\u308c\u3070\u30011\u5e74\u4ee5\u5185\u306e\u5408\u683c\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%B3%87%E6%A0%BC%E5%8F%96%E5%BE%97%E3%81%AE%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88\"><\/span><b>\u8cc7\u683c\u53d6\u5f97\u306e\u30e1\u30ea\u30c3\u30c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%9B%BD%E9%9A%9B%E7%9A%84%E3%81%AB%E9%80%9A%E7%94%A8%E3%81%99%E3%82%8B%E4%BC%9A%E8%A8%88%E8%B3%87%E6%A0%BC%E3%82%92%E6%89%8B%E3%81%AB%E5%85%A5%E3%82%8C%E3%82%8B\"><\/span><b>\u56fd\u969b\u7684\u306b\u901a\u7528\u3059\u308b\u4f1a\u8a08\u8cc7\u683c\u3092\u624b\u306b\u5165\u308c\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u4e16\u754c\u3067\u8a8d\u77e5\u3055\u308c\u3066\u3044\u308b\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u3001\u5916\u8cc7\u7cfb\u4f01\u696d\u3084\u30b0\u30ed\u30fc\u30d0\u30eb\u7d44\u7e54\u3067\u306e\u8a55\u4fa1\u304c\u975e\u5e38\u306b\u9ad8\u3044\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%82%AD%E3%83%A3%E3%83%AA%E3%82%A2%E3%82%A2%E3%83%83%E3%83%97%E3%81%A8%E9%AB%98%E5%8F%8E%E5%85%A5%E3%81%8C%E6%9C%9F%E5%BE%85%E3%81%A7%E3%81%8D%E3%82%8B\"><\/span><b>\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u3068\u9ad8\u53ce\u5165\u304c\u671f\u5f85\u3067\u304d\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7279\u306b\u5916\u8cc7\u7cfb\u4f01\u696d\u3067\u306fUSCPA\u4fdd\u6301\u8005\u304c\u9ad8\u3044\u30dd\u30b8\u30b7\u30e7\u30f3\u3067\u6d3b\u8e8d\u3057\u3066\u304a\u308a\u3001\u5e74\u53ce\u30a2\u30c3\u30d7\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%B0%82%E9%96%80%E5%88%86%E9%87%8E%E3%81%AE%E3%82%B9%E3%82%AD%E3%83%AB%E3%81%8C%E5%90%91%E4%B8%8A\"><\/span><b>\u5c02\u9580\u5206\u91ce\u306e\u30b9\u30ad\u30eb\u304c\u5411\u4e0a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u3001\u7a0e\u52d9\u3001\u76e3\u67fb\u306a\u3069\u306e\u5c02\u9580\u77e5\u8b58\u304c\u4f53\u7cfb\u7684\u306b\u5b66\u3079\u308b\u305f\u3081\u3001\u5b9f\u52d9\u80fd\u529b\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%8B%B1%E8%AA%9E%E5%8A%9B%E3%81%AE%E5%90%91%E4%B8%8A\"><\/span><b>\u82f1\u8a9e\u529b\u306e\u5411\u4e0a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u5168\u3066\u82f1\u8a9e\u3067\u8a66\u9a13\u304c\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u30d3\u30b8\u30cd\u30b9\u82f1\u8a9e\u80fd\u529b\u3082\u81ea\u7136\u3068\u7fd2\u5f97\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%90%91%E3%81%84%E3%81%A6%E3%81%84%E3%82%8B%E4%BA%BA%E3%83%BB%E3%81%8A%E3%81%99%E3%81%99%E3%82%81%E3%81%97%E3%81%9F%E3%81%84%E4%BA%BA\"><\/span><b>\u5411\u3044\u3066\u3044\u308b\u4eba\u30fb\u304a\u3059\u3059\u3081\u3057\u305f\u3044\u4eba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">USCPA\u8cc7\u683c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4eba\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>\u5916\u8cc7\u7cfb\u4f01\u696d\u3067\u50cd\u304d\u305f\u3044\u4eba<\/b><b><br><br><\/b><span style=\"font-weight: 400;\">\u56fd\u969b\u8cc7\u683c\u3092\u6301\u3064\u3053\u3068\u3067\u3001\u65e5\u7cfb\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u3084\u5916\u8cc7\u7cfb\u4f01\u696d\u3067\u306e\u30ad\u30e3\u30ea\u30a2\u304c\u5e83\u304c\u308a\u307e\u3059\u3002<\/span><\/li>\n\n\n\n<li><b>\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u30ad\u30e3\u30ea\u30a2\u3092\u7bc9\u304d\u305f\u3044\u4eba<\/b><b><br><br><\/b><span style=\"font-weight: 400;\">\u6d77\u5916\u8d74\u4efb\u3084\u56fd\u969b\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u306b\u95a2\u5fc3\u304c\u3042\u308b\u65b9\u306b\u6700\u9069\u306a\u8cc7\u683c\u3067\u3059\u3002\u65e5\u7cfb\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u306e\u6d77\u5916\u62e0\u70b9\u30fb\u5b50\u4f1a\u793e\u3067\u50cd\u304d\u305f\u3044\u4eba\u306b\u3082\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/span><\/li>\n\n\n\n<li><b>\u4f1a\u8a08\u3084\u8ca1\u52d9\u306e\u77e5\u8b58\u3092\u6df1\u3081\u305f\u3044\u4eba<\/b><b><br><br><\/b><span style=\"font-weight: 400;\">\u5c02\u9580\u5206\u91ce\u306e\u30b9\u30ad\u30eb\u3092\u4f53\u7cfb\u7684\u306b\u5b66\u3073\u305f\u3044\u65b9\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/span><\/li>\n\n\n\n<li><b>\u30ad\u30e3\u30ea\u30a2\u30c1\u30a7\u30f3\u30b8\u3092\u76ee\u6307\u3057\u3066\u3044\u308b\u4eba<\/b><b><br><br><\/b><span style=\"font-weight: 400;\">\u4f1a\u8a08\u5b9f\u52d9\u672a\u7d4c\u9a13\u3067\u3082\u53d7\u9a13\u53ef\u80fd\u306a\u306e\u3067\u3001\u4f1a\u8a08\u30fb\u8ca1\u52d9\u5206\u91ce\u3078\u306e\u30ad\u30e3\u30ea\u30a2\u30c1\u30a7\u30f3\u30b8\u3092\u3057\u305f\u3044\u65b9\u306b\u3082\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u8cc7\u683c\u53d6\u5f97\u306f\u6709\u52b9\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%B3%87%E6%A0%BC%E5%8F%96%E5%BE%97%E5%BE%8C%E3%81%AE%E3%82%AD%E3%83%A3%E3%83%AA%E3%82%A2%E3%83%91%E3%82%B9\"><\/span><b>\u8cc7\u683c\u53d6\u5f97\u5f8c\u306e\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">\u53d6\u5f97\u5f8c\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30ad\u30e3\u30ea\u30a2\u3092\u7bc9\u304f\u3053\u3068\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%9B%A3%E6%9F%BB%E6%B3%95%E4%BA%BA%E3%82%84%E4%BC%9A%E8%A8%88%E4%BA%8B%E5%8B%99%E6%89%80\"><\/span><b>\u76e3\u67fb\u6cd5\u4eba\u3084\u4f1a\u8a08\u4e8b\u52d9\u6240<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u8cc7\u683c\u3092\u6d3b\u304b\u3057\u3066\u3001\u4f1a\u8a08\u76e3\u67fb\u3084\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u696d\u52d9\u3067\u50cd\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u82f1\u8a9e\u30fbUS\u4f1a\u8a08\u57fa\u6e96\u306b\u5f37\u307f\u3092\u6301\u3064\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u3001\u7279\u306b\u5916\u8cc7\u7cfb\u4f01\u696d\u306e\u76e3\u67fb\u3084\u6d77\u5916M&amp;A\u652f\u63f4\u3067\u91cd\u5b9d\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%A4%96%E8%B3%87%E7%B3%BB%E4%BC%81%E6%A5%AD%E3%81%AE%E7%B5%8C%E7%90%86%E3%83%BB%E8%B2%A1%E5%8B%99%E9%83%A8%E9%96%80\"><\/span><b>\u5916\u8cc7\u7cfb\u4f01\u696d\u306e\u7d4c\u7406\u30fb\u8ca1\u52d9\u90e8\u9580<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7279\u306b\u8ca1\u52d9\u5206\u6790\u3084\u7d4c\u55b6\u4f01\u753b\u306e\u5c02\u9580\u6027\u304c\u6c42\u3081\u3089\u308c\u308b\u30dd\u30b8\u30b7\u30e7\u30f3\u3067\u306e\u6d3b\u8e8d\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002IFRS\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09\u3084USGAAP\uff08\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\uff09\u306e\u7406\u89e3\u3092\u8a55\u4fa1\u3055\u308c\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u7ba1\u7406\u3084\u672c\u793e\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u3092\u62c5\u3046\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%87%91%E8%9E%8D%E6%A9%9F%E9%96%A2%E3%82%84%E3%82%B3%E3%83%B3%E3%82%B5%E3%83%AB%E3%83%86%E3%82%A3%E3%83%B3%E3%82%B0%E3%83%95%E3%82%A1%E3%83%BC%E3%83%A0\"><\/span><b>\u91d1\u878d\u6a5f\u95a2\u3084\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">M&amp;A\u3084\u4f01\u696d\u6226\u7565\u306e\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u696d\u52d9\u306b\u9032\u3080\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002FAS\u3084\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3067\u306f\u3001\u56fd\u969b\u53d6\u5f15\u3084\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&amp;A\u3067USCPA\u306e\u77e5\u8b58\u304c\u6d3b\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%82%B0%E3%83%AD%E3%83%BC%E3%83%90%E3%83%AB%E3%81%A7%E3%81%AE%E5%83%8D%E3%81%8D%E6%96%B9\"><\/span><b>\u30b0\u30ed\u30fc\u30d0\u30eb\u3067\u306e\u50cd\u304d\u65b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7c73\u56fd\u3084\u305d\u306e\u4ed6\u306e\u6d77\u5916\u3067\u306e\u30ad\u30e3\u30ea\u30a2\u3092\u7bc9\u304f\u305f\u3081\u306e\u7b2c\u4e00\u6b69\u306b\u306a\u308b\u8cc7\u683c\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%83%95%E3%83%AA%E3%83%BC%E3%83%A9%E3%83%B3%E3%82%B9%E3%82%84%E7%8B%AC%E7%AB%8B\"><\/span><b>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3084\u72ec\u7acb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u3057\u3066\u8ca1\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3001\u7a0e\u52d9\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3068\u3057\u3066\u50cd\u304f\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%81%BE%E3%81%A8%E3%82%81\"><\/span><b>\u307e\u3068\u3081<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u3001\u56fd\u969b\u7684\u306b\u8a8d\u3081\u3089\u308c\u305f\u4f1a\u8a08\u8cc7\u683c\u3068\u3057\u3066\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u821e\u53f0\u3067\u306e\u6d3b\u8e8d\u3092\u76ee\u6307\u3059\u65b9\u306b\u3074\u3063\u305f\u308a\u306e\u8cc7\u683c\u3067\u3059\u3002\u4f1a\u8a08\u3084\u8ca1\u52d9\u306b\u95a2\u3059\u308b\u6df1\u3044\u5c02\u9580\u77e5\u8b58\u3092\u5f97\u3089\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u82f1\u8a9e\u529b\u3084\u56fd\u969b\u7684\u306a\u8996\u70b9\u3092\u990a\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u70b9\u3082\u9b45\u529b\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">\u8cc7\u683c\u53d6\u5f97\u306b\u306f\u4e00\u5b9a\u306e\u52aa\u529b\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u305d\u306e\u4fa1\u5024\u306f\u975e\u5e38\u306b\u5927\u304d\u304f\u3001\u8ee2\u8077\u3084\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u306e\u53ef\u80fd\u6027\u3092\u5e83\u3052\u308b\u6b66\u5668\u306b\u306a\u308a\u307e\u3059\u3002\u300c\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u3066\u30ad\u30e3\u30ea\u30a2\u306e\u5e45\u3092\u5e83\u3052\u305f\u3044\u300d\u300c\u5c06\u6765\u7684\u306b\u30b0\u30ed\u30fc\u30d0\u30eb\u3067\u6d3b\u8e8d\u3057\u305f\u3044\u300d\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u306f\u3001\u305c\u3072USCPA\u306b\u6311\u6226\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n\n\n\n<div style=\"height:42px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/cpa-net.jp\/lp\/lp-uscpa6\/?utm_source=learning&amp;utm_medium=banner&amp;utm_campaign=20260116_meikan_kaikeisshi\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"666\" src=\"https:\/\/www.cpa-learning.com\/career-directory\/wp-content\/uploads\/2025\/12\/USCPA-1024x666.png\" alt=\"\" class=\"wp-image-3955\" srcset=\"https:\/\/www.cpa-learning.com\/career-directory\/wp-content\/uploads\/2025\/12\/USCPA-1024x666.png 1024w, https:\/\/www.cpa-learning.com\/career-directory\/wp-content\/uploads\/2025\/12\/USCPA-300x195.png 300w, https:\/\/www.cpa-learning.com\/career-directory\/wp-content\/uploads\/2025\/12\/USCPA-768x499.png 768w, https:\/\/www.cpa-learning.com\/career-directory\/wp-content\/uploads\/2025\/12\/USCPA.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<div style=\"height:42px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-background has-text-align-center wp-element-button\" href=\"https:\/\/cpa-net.jp\/lp\/lp-uscpa6\/?utm_source=learning&amp;utm_medium=banner&amp;utm_campaign=20260116_meikan_kaikeisshi\" style=\"background-color:#1b3855\">CPA\u4f1a\u8a08\u5b66\u9662\u306eUSCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u8b1b\u5ea7<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:74px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.cpa-learning.com\/courses\/600028?utm_source=learning&amp;utm_medium=banner&amp;utm_campaign=202601_meikan_uscpa\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"666\" src=\"https:\/\/www.cpa-learning.com\/career-directory\/wp-content\/uploads\/2025\/12\/cpa-learning-uscpa-1024x666.png\" alt=\"\" class=\"wp-image-4014\" srcset=\"https:\/\/www.cpa-learning.com\/career-directory\/wp-content\/uploads\/2025\/12\/cpa-learning-uscpa-1024x666.png 1024w, https:\/\/www.cpa-learning.com\/career-directory\/wp-content\/uploads\/2025\/12\/cpa-learning-uscpa-300x195.png 300w, https:\/\/www.cpa-learning.com\/career-directory\/wp-content\/uploads\/2025\/12\/cpa-learning-uscpa-768x500.png 768w, https:\/\/www.cpa-learning.com\/career-directory\/wp-content\/uploads\/2025\/12\/cpa-learning-uscpa.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u306f\u3001\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09\u306e\u8cc7\u683c\u53d6\u5f97\u5f8c\u306e\u30ad\u30e3\u30ea\u30a2\u306e\u53ef\u80fd\u6027\u3001\u8a66\u9a13\u5236\u5ea6\u306e\u6982\u8981\u3001CPA\u4f1a\u8a08\u5b66\u9662\u306eUSCPA\u8b1b\u5ea7\u306b\u3064\u3044\u3066\u52d5\u753b\u3067\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div style=\"height:42px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-background has-text-align-center wp-element-button\" href=\"https:\/\/www.cpa-learning.com\/courses\/600028?utm_source=learning&amp;utm_medium=banner&amp;utm_campaign=202601_meikan_uscpa\" style=\"background-color:#00957a\">CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306eUSCPA\u30ac\u30a4\u30c0\u30f3\u30b9\u3010\u7121\u6599\u3011<\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u3067\u6d3b\u8e8d\u3067\u304d\u308b\u4f1a\u8a08\u8cc7\u683c\u306e\u6700\u9ad8\u5cf0\uff01 &nbsp; \u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA: United States Certified Public Accountant\uff09\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u3067\u6d3b\u8e8d\u3067\u304d\u308b\u4f1a\u8a08\u30fb\u8ca1\u52d9\u306e\u30b9\u30da\u30b7\u30e3\u30ea\u30b9 [&hellip;]<\/p>\n","protected":false},"featured_media":3693,"menu_order":2,"template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[49],"tags":[56,58,57],"class_list":["post-3631","certification","type-certification","status-publish","has-post-thumbnail","hentry","category-certification","tag-uscpa","tag-58","tag-57"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cpa-learning.com\/career-directory\/wp-json\/wp\/v2\/certification\/3631","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cpa-learning.com\/career-directory\/wp-json\/wp\/v2\/certification"}],"about":[{"href":"https:\/\/www.cpa-learning.com\/career-directory\/wp-json\/wp\/v2\/types\/certification"}],"version-history":[{"count":25,"href":"https:\/\/www.cpa-learning.com\/career-directory\/wp-json\/wp\/v2\/certification\/3631\/revisions"}],"predecessor-version":[{"id":4083,"href":"https:\/\/www.cpa-learning.com\/career-directory\/wp-json\/wp\/v2\/certification\/3631\/revisions\/4083"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cpa-learning.com\/career-directory\/wp-json\/wp\/v2\/media\/3693"}],"wp:attachment":[{"href":"https:\/\/www.cpa-learning.com\/career-directory\/wp-json\/wp\/v2\/media?parent=3631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cpa-learning.com\/career-directory\/wp-json\/wp\/v2\/categories?post=3631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cpa-learning.com\/career-directory\/wp-json\/wp\/v2\/tags?post=3631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}