{"id":4526,"date":"2021-11-02T11:58:02","date_gmt":"2021-11-02T11:58:02","guid":{"rendered":"https:\/\/surgentmena.com\/?page_id=4526"},"modified":"2022-06-13T13:49:51","modified_gmt":"2022-06-13T11:49:51","slug":"how-to-become-a-cpa","status":"publish","type":"page","link":"https:\/\/surgentmena.com\/test5\/how-to-become-a-cpa\/","title":{"rendered":"\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f (CPA)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4526\" class=\"elementor elementor-4526\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5ba7986a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ba7986a\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-76e2fc57\" data-id=\"76e2fc57\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b226fdf elementor-widget elementor-widget-nav-menu\" data-id=\"b226fdf\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f5d6ac8 elementor-hidden-tablet elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f5d6ac8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b09ccb2\" data-id=\"b09ccb2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b19ad7b elementor-widget elementor-widget-spacer\" data-id=\"b19ad7b\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dda3ad3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dda3ad3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ef3f510\" data-id=\"ef3f510\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ae5b6d elementor-widget elementor-widget-text-editor\" data-id=\"5ae5b6d\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h1><strong>\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f (CPA)<\/strong><\/h1><p><br \/>\u062a\u062d\u062a\u0644 \u0634\u0647\u0627\u062f\u0629 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644(CPA) \u0645\u0643\u0627\u0646\u0627\u064b \u0645\u0631\u0645\u0648\u0642\u0627\u064b \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0648\u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u0627\u0631\u0633 \u0646\u0634\u0627\u0637\u0627\u062a \u0645\u062a\u0635\u0644\u0629 \u0628\u0645\u0647\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u060c \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u062a\u062d\u0645\u064a \u0648\u062a\u062e\u062f\u0645 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u0639\u0627\u0645\u0629. <br \/><br \/>\u0646\u0638\u0631\u0627\u064b \u0644\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u0639 \u0639\u0644\u0649 \u0639\u0627\u062a\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u060c \u0647\u0646\u0627\u0643 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0639\u0644\u064a\u0647 \u0623\u0646 \u064a\u0633\u062a\u0648\u0641\u064a\u0647\u0627. <br \/><br \/><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-038243c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"038243c\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-067f66f elementor-widget elementor-widget-text-editor\" data-id=\"067f66f\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4>\u0644\u0644\u0645\u0631\u0634\u062d\u064a\u0646 \u0627\u0644\u0645\u0647\u062a\u0645\u064a\u0646 \u0628\u0634\u0647\u0627\u062f\u0629 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644(CPA) \u0625\u0644\u064a\u0643\u0645 \u062f\u0644\u064a\u0644 \u0634\u0627\u0645\u0644 \u064a\u062d\u062a\u0648\u064a \u0639\u0644\u0649 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0643\u0627\u0644\u0622\u062a\u064a:<\/h4><h5><br \/>\u00a0&#8211; \u0645\u062a\u0649 \u062a\u0635\u0628\u062d \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f.<\/h5><ul><li>\u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629<\/li><li>\u0643\u064a\u0641 \u062a\u0635\u0628\u062d \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f<\/li><li>\u0645\u0627\u0647\u064a\u0629 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA)<\/li><li>\u0643\u064a\u0641\u064a\u0629 \u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0628\u0646\u062c\u0627\u062d<\/li><li>\u0645\u0650\u0646\u062d \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA)<\/li><li>\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b415da0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b415da0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0373f16\" data-id=\"0373f16\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-16701f4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"16701f4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b886921 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b886921\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c3864e4\" data-id=\"c3864e4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ed546a elementor-widget elementor-widget-text-editor\" data-id=\"1ed546a\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>\u0644\u0645\u0627\u0630\u0627 \u0623\u0635\u0628\u062d <\/strong><strong>\u00a0<\/strong><strong>\u0645\u062d\u0627\u0633\u0628<\/strong><strong> \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f<\/strong><strong>\u061f<\/strong><\/h2><p>\u0644\u0627 \u064a\u0648\u062c\u062f \u0634\u0647\u0627\u062f\u0629 \u0627\u0639\u062a\u0645\u0627\u062f \u062a\u0645\u0646\u062d\u0643 \u0627\u0644\u0645\u0645\u064a\u0632\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647\u0627 \u0639\u0646\u062f\u0645\u0627 \u062a\u0635\u0628\u062d \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f (CPA) \u061b \u0648\u0627\u0644\u062a\u064a \u062a\u0645\u062b\u0644 \u0627\u0644\u0641\u0647\u0645 \u0627\u0644\u0639\u0645\u064a\u0642 \u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0646\u0632\u0627\u0647\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629\u060c \u0643\u0645\u0627 \u0623\u0646\u0647\u0627 \u062a\u0645\u0646\u062d\u0643 \u062f\u0641\u0639\u0629 \u0642\u0648\u064a\u0629 \u0641\u064a \u062a\u0642\u062f\u0645\u0643 \u0641\u064a \u0627\u0644\u0633\u0644\u0645 \u0627\u0644\u0648\u0638\u064a\u0641\u064a \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0627\u0644\u062f\u062e\u0644\u061b \u062d\u064a\u062b \u062a\u062f\u0641\u0639 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0643\u0627\u0641\u0622\u062a \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u062d\u0627\u0635\u0644\u064a\u0646 \u0639\u0644\u064a\u0647\u0627\u060c \u0648\u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u064a\u062a\u0642\u062f\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0648\u0638\u064a\u0641\u064a\u0627\u064b \u0628\u0633\u0631\u0639\u0629 \u0623\u0643\u0628\u0631 \u0645\u0646 \u063a\u064a\u0631 \u0627\u0644\u062d\u0627\u0635\u0644\u064a\u0646 \u0639\u0644\u064a\u0647\u0627\u060c \u0643\u0645\u0627 \u062a\u0642\u062f\u0631 \u0623\u062a\u0639\u0627\u0628 \u0627\u0644\u062d\u0627\u0635\u0644\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0628\u0645\u0628\u0627\u0644\u063a \u0623\u0643\u0628\u0631\u060c \u0648\u064a\u0639\u0632\u0649 \u0630\u0644\u0643 \u0628\u0641\u0636\u0644 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u062a\u0642\u062f\u0645 \u0644\u0644\u062a\u0639\u0644\u064a\u0645 \u0648\u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629\u060c \u0643\u0645\u0627 \u062a\u0645\u0646\u062d\u0643 \u0647\u0630\u0647 \u0627\u0644\u0634\u0647\u0627\u062f\u0629 \u00a0\u062e\u064a\u0627\u0631\u0627\u062a \u0648\u0638\u064a\u0641\u064a\u0629 \u0648\u0627\u0633\u0639\u0629 \u0645\u062b\u0644: (\u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u060c \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0648\u0628\u062f\u0621 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629) \u060c \u0625\u0630\u0627 \u0643\u0646\u062a \u0642\u062f \u062a\u0633\u0627\u0621\u0644\u062a \u064a\u0648\u0645\u064b\u0627 \u0639\u0646 \u0643\u064a\u0641\u064a\u0629 \u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644 (CPA)\u060c \u0641\u0623\u0646\u062a \u0641\u064a \u0627\u0644\u0645\u0643\u0627\u0646 \u0627\u0644\u0635\u062d\u064a\u062d! \u064a\u0648\u062c\u062f \u0644\u062f\u064a\u0646\u0627 \u0641\u0631\u064a\u0642 \u0645\u0646 \u0627\u0644\u062e\u0628\u0631\u0627\u0621 \u0644\u0645\u0633\u0627\u0639\u062f\u062a\u0643 \u0639\u0644\u0649 \u0637\u0648\u0644 \u0627\u0644\u0637\u0631\u064a\u0642 \u062d\u062a\u0649 \u0627\u0644\u0646\u062c\u0627\u062d.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fce7678 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fce7678\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a7d7eae\" data-id=\"a7d7eae\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a9a869e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a9a869e\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-141df28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"141df28\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2fc5464\" data-id=\"2fc5464\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6056c8b elementor-widget elementor-widget-text-editor\" data-id=\"6056c8b\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>\u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629<\/strong><\/h2><p>\u00a0\u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644(CPA)\u00a0 \u0647\u0646\u0627\u0643 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0623\u062e\u0631\u0649 \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u062c\u062a\u064a\u0627\u0632 \u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u0648\u0647\u064a: \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0639\u0644\u064a\u0645\u064a\u0629\u060c \u0648\u062e\u0628\u0631\u0629 \u0639\u0645\u0644\u064a\u0629 \u062a\u062e\u062a\u0644\u0641 \u0628\u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0637\u0642\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6d9c120 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d9c120\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b1bba1\" data-id=\"7b1bba1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6bf440f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6bf440f\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-813bed9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"813bed9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e791e20\" data-id=\"e791e20\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-32438ca elementor-widget elementor-widget-text-editor\" data-id=\"32438ca\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"text-align: center;\"><span style=\"color: #008000;\"><strong>\u0643\u064a\u0641 \u0623\u0635\u0628\u062d \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f<\/strong><\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4a4c02f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a4c02f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1085a42\" data-id=\"1085a42\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c30c49 elementor-widget elementor-widget-text-editor\" data-id=\"1c30c49\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"text-align: right;\"><strong>\u062a\u0644\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u064a\u0629<\/strong><\/h3><p style=\"text-align: right;\">\u0646\u0638\u0631\u064b\u0627 \u0644\u0623\u0646 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u064a\u0629 \u062a\u062e\u062a\u0644\u0641 \u0628\u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u0648\u0644\u0627\u064a\u0629\u061b \u0646\u0646\u0635\u062d\u0643 \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0648\u0644\u0627\u064a\u062a\u0643.<\/p><p style=\"text-align: right;\">\u0633\u062a\u062c\u062f \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0648\u062c\u0632\u0629 \u0639\u0646 \u0643\u0644 \u0648\u0644\u0627\u064a\u0629\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0631\u0648\u0627\u0628\u0637 \u0645\u0647\u0645\u0629 \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0634\u0647\u0627\u062f\u0629 \u0627\u0644(CPA) \u062d\u0633\u0628 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0639\u0646\u062f \u0632\u064a\u0627\u0631\u0629&#8230;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-40dea63\" data-id=\"40dea63\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d2e204 elementor-widget elementor-widget-text-editor\" data-id=\"7d2e204\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 style=\"text-align: right;\"><strong>\u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(<\/strong><strong>CPA<\/strong><strong>) <\/strong><\/h3><p style=\"text-align: right;\">\u0647\u0646\u0627\u0643 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0644\u0644\u062a\u0642\u062f\u064a\u0645 \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u060c \u0627\u0646\u0638\u0631 \u0625\u0644\u0649 \u0645\u062f\u0648\u0646\u0629 \u062e\u0628\u064a\u0631\u0629 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA) \u0644\u064a\u0632 \u0643\u0648\u0644\u0627\u0631 <br \/>\u00a0\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0632\u0631 \u00a0<a href=\"https:\/\/www.surgentcpareview.com\/cpa-blog\/how-to-apply-for-the-cpa-exam\/\">step-by-step guide to the application process<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e40ee67 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e40ee67\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-85261f8\" data-id=\"85261f8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-74dbca2 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"74dbca2\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ce080b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ce080b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7514ec6\" data-id=\"7514ec6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-744ce07 elementor-widget elementor-widget-text-editor\" data-id=\"744ce07\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>\u0627\u062e\u062a\u0631 \u062f\u0648\u0631\u0629 \u0645\u0631\u0627\u062c\u0639\u0629<\/strong> <strong>\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(<\/strong><strong>CPA<\/strong><strong>)<\/strong><\/h2><p>\u0646\u0638\u0631\u0627\u064b \u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0647\u0627\u0626\u0644 \u064a\u0633\u0639\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0631\u0634\u062d\u064a\u0646 \u062a\u0642\u0631\u064a\u0628\u064b\u0627 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u0633\u0627\u0639\u062f\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062f\u0648\u0631\u0627\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u060c \u0648\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0643\u0627\u0646\u062a \u0648\u062c\u0627\u0647\u064a\u0629 \u063a\u0627\u0644\u0628\u0627\u064b\u060c \u0625\u0644\u0627 \u0623\u0646 \u063a\u0627\u0644\u0628\u064a\u0629 \u0627\u0644\u0637\u0644\u0627\u0628 \u0627\u0644\u0622\u0646 \u064a\u0641\u0636\u0644\u0648\u0646 \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a. \u064a\u0648\u062c\u062f \u0627\u0644\u0643\u062b\u064a\u0631 \u0645\u0646 \u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u0648\u0627\u0644\u062a\u064a \u062a\u062e\u062a\u0644\u0641 \u0643\u062b\u064a\u0631\u0627\u064b \u0641\u064a \u062a\u0641\u0627\u0635\u064a\u0644\u0647\u0627\u060c \u0644\u0630\u0627 \u0646\u0646\u0635\u062d\u0643 \u0628\u0627\u0644\u0628\u062d\u062b \u062c\u064a\u062f\u0627\u064b \u0639\u0646 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u0627\u0633\u0628 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a\u0643.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-21724e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21724e8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e22c73f\" data-id=\"e22c73f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f9e7e07 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f9e7e07\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-36ef3c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"36ef3c6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6a40105\" data-id=\"6a40105\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fdee414 elementor-widget elementor-widget-text-editor\" data-id=\"fdee414\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>\u0623\u0645\u0648\u0631 \u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0627\u0644\u0627\u0646\u062a\u0628\u0627\u0647 \u0625\u0644\u064a\u0647\u0627 \u0639\u0646\u062f \u0627\u062e\u062a\u064a\u0627\u0631 \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629<\/strong><\/h2><p>\u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0645\u0632\u064a\u062f \u0627\u0642\u0631\u0623 \u0645\u0646\u0634\u0648\u0631 \u0645\u062f\u0648\u0646\u062a\u0646\u0627 \u0627\u0644\u0630\u064a \u064a\u0633\u0644\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 5 \u0623\u0645\u0648\u0631 \u0647\u0627\u0645\u0629 \u0639\u0646\u062f \u0627\u062e\u062a\u064a\u0627\u0631 \u062f\u0648\u0631\u0629 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631. <br \/><br \/>\u0645\u0646 \u0627\u0644\u062c\u062f\u064a\u0631 \u0628\u0627\u0644\u0630\u0643\u0631 \u0623\u0646 \u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u062a\u063a\u064a\u0631\u062a \u0643\u062b\u064a\u0631\u0627\u064b \u0641\u064a \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b \u0627\u0644\u0645\u0627\u0636\u064a\u0629\u060c \u0644\u0630\u0627 \u062a\u0623\u0643\u062f \u0645\u0646 \u0627\u062e\u062a\u064a\u0627\u0631 \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0628\u0646\u0641\u0633\u0643 \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u0633\u0645\u0639\u062a \u0639\u0646\u0647\u0627 \u0623\u0648 \u0646\u0635\u062d\u0643 \u0641\u064a\u0647\u0627 \u0623\u062d\u062f \u0632\u0645\u0644\u0627\u0626\u0643 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0648 \u0623\u0633\u062a\u0627\u0630\u0643.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6643db7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6643db7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-614c3ab\" data-id=\"614c3ab\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-737d0ee elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"737d0ee\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8c3a023 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c3a023\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e147cf2\" data-id=\"e147cf2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6b80ca0 elementor-widget elementor-widget-text-editor\" data-id=\"6b80ca0\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>\u0644\u0645\u0627\u0630\u0627 \u0623\u062e\u062a\u0627\u0631 \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0646 Surgent<\/strong><\/h2><p>\u064a\u062a\u0632\u0627\u064a\u062f \u0639\u062f\u062f \u0627\u0644\u0645\u0631\u0634\u062d\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u062e\u062a\u0627\u0631\u0648\u0646 \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0645\u0646 Surgent \u00a0\u0643\u0644 \u064a\u0648\u0645\u060c \u0646\u0638\u0631\u0627\u064b \u0644\u0641\u0639\u0627\u0644\u064a\u0629 \u0645\u0646\u0647\u062c\u0647\u0627 \u0627\u0644\u0630\u064a \u064a\u0642\u0648\u0645 \u0639\u0644\u0649 \u062a\u062d\u062f\u064a\u062f \u0645\u0648\u0627\u0636\u0639 \u0627\u0644\u0636\u0639\u0641 \u0648\u0627\u0644\u0642\u0648\u0629 \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u0631\u0634\u062d \u0639\u0644\u0649 \u062a\u062d\u062f\u064a\u062f\u0647\u0627 \u0648\u062f\u0631\u0627\u0633\u062a\u0647\u0627 \u0644\u062a\u062e\u0637\u064a\u0647\u0627\u060c \u0625\u0636\u0627\u0641\u0629 \u0644\u0627\u062d\u062a\u0648\u0627\u0626\u0647\u0627 \u0639\u0644\u0649 \u0645\u062d\u0627\u0636\u0631\u0627\u062a \u0641\u064a\u062f\u064a\u0648 \u0645\u0635\u063a\u0631\u0629 \u062a\u062a\u0646\u0627\u0648\u0644 \u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0628\u0634\u0643\u0644 \u0645\u0628\u0633\u0637 \u0648\u0633\u0647\u0644 \u0627\u0644\u0641\u0647\u0645 \u0648\u0627\u0644\u0627\u0633\u062a\u064a\u0639\u0627\u0628 \u0628\u062d\u064a\u062b \u0644\u0627 \u062a\u062a\u062c\u0627\u0648\u0632 \u0645\u062f\u062a\u0647\u0627 \u0627\u064410 \u0625\u0644\u0649 20 \u062f\u0642\u064a\u0642\u0629 \u0639\u0644\u0649 \u0639\u0643\u0633 \u0627\u0644\u0645\u062d\u0627\u0636\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u063a\u0631\u0642 \u0645\u0646 2 \u0625\u0644\u0649 3 \u0633\u0627\u0639\u0627\u062a \u0641\u064a \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649\u060c \u00a0\u0646\u062a\u064a\u062c\u0629 \u0644\u0630\u0644\u0643 \u064a\u0633\u062a\u0639\u062f \u0645\u0631\u0634\u062d\u064a\u0646\u0627 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA) \u062846 \u0633\u0627\u0639\u0629 \u062f\u0631\u0627\u0633\u064a\u0629 \u062a\u0642\u0631\u064a\u0628\u0627\u064b \u060c \u0648\u064a\u062a\u062e\u0637\u0649 \u0645\u0639\u062f\u0644 \u0627\u0644\u0646\u062c\u0627\u062d \u0644\u062f\u064a\u0646\u0627 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0648\u0637\u0646\u064a \u0628\u0645\u0627 \u064a\u0639\u0627\u062f\u0644 40 \u062f\u0631\u062c\u0629\u060c \u0646\u062a\u0645\u064a\u0632 \u0628\u0634\u0641\u0627\u0641\u064a\u062a\u0646\u0627 \u0641\u064a \u0625\u062d\u0635\u0627\u0621 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0646\u062c\u0627\u062d \u0644\u0637\u0644\u0627\u0628\u0646\u0627 (. \u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0645\u0632\u064a\u062f \u0632\u0631 \u00a0<a href=\"https:\/\/www.surgentcpareview.com\/surgent-cpa-review-course-overview\/\">why Surgent<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c7a9514 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7a9514\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-99b9067\" data-id=\"99b9067\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4085383 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4085383\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3307c97 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3307c97\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8300f96\" data-id=\"8300f96\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3ce5d77 elementor-widget elementor-widget-text-editor\" data-id=\"3ce5d77\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>\u062f\u0631\u0627\u0633\u0629 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(<\/strong><strong>CPA<\/strong><strong>)<\/strong><\/h3><p>\u0646\u0638\u0631\u0627\u064b \u0644\u0643\u062b\u0627\u0641\u0629 \u0645\u062d\u062a\u0648\u0649 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA) \u0628\u0623\u062c\u0632\u0627\u0626\u0647 \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u064a\u0628\u0644\u063a \u0645\u062a\u0648\u0633\u0637 \u0639\u062f\u062f \u0633\u0627\u0639\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644200 \u0633\u0627\u0639\u0629 \u0644\u0644\u062c\u0632\u0621 \u0627\u0644\u0648\u0627\u062d\u062f \u0644\u0645\u0627 \u0645\u062c\u0645\u0648\u0639\u0647 800 \u0633\u0627\u0639\u0629 \u0644\u0644\u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u0643\u0627\u0645\u0644\u0629\u060c \u0625\u0644\u0627 \u0623\u0646 \u0645\u0639\u0638\u0645 \u0627\u0644\u0645\u0631\u0634\u062d\u064a\u0646 \u064a\u062a\u0645\u062a\u0639\u0648\u0646 \u0628\u0645\u0633\u062a\u0648\u0649 \u0645\u0639\u0631\u0641\u064a \u00a0\u062c\u064a\u062f \u0648\u064a\u0639\u0632\u0649 \u0630\u0644\u0643 \u0644\u062f\u0631\u0627\u0633\u062a\u0647\u0645 \u00a0\u0644\u0645\u0648\u0627\u062f \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0623\u0648 \u0641\u064a \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u062a\u0645\u062a\u0639 \u0623\u063a\u0644\u0628\u0647\u0645 \u0628\u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629\u060c \u0644\u0630\u0644\u0643 \u0635\u0645\u0645\u0646\u0627 \u062f\u0648\u0631\u0627\u062a\u0646\u0627 \u0644\u062a\u062a\u0648\u0627\u0621\u0645 \u0645\u0639 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0639\u0631\u0641\u064a \u0644\u062f\u064a\u0647\u0645 \u0648\u0623\u062e\u0630\u0647\u0627 \u0628\u0639\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0641\u064a \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u064a\u0629. \u0646\u0646\u0635\u062d \u0627\u0644\u0645\u0631\u0634\u062d\u064a\u0646 \u0628\u062a\u0642\u062f\u064a\u0645 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u00a0 \u00a0CPA\u0641\u064a \u0623\u0642\u0631\u0628 \u0648\u0642\u062a \u0645\u0645\u0643\u0646 \u0645\u0646 \u062a\u062e\u0631\u062c\u0647\u0645 \u062d\u064a\u062b \u0633\u064a\u0633\u062a\u0631\u062c\u0639\u0648\u0646 \u0645\u0639\u0644\u0648\u0645\u0627\u062a\u0647\u0645 \u0628\u0634\u0643\u0644 \u0623\u0633\u0631\u0639\u060c \u0648\u0625\u0646 \u0644\u0645 \u064a\u0643\u0646 \u0647\u0630\u0627 \u062d\u0627\u0644\u0643 \u0644\u0627 \u062a\u0642\u0644\u0642 \u062d\u064a\u062b \u0646\u062c\u062d \u0637\u0644\u0627\u0628\u0646\u0627 \u0628\u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u062d\u062a\u0649 \u0628\u0639\u062f 10 \u0633\u0646\u0648\u0627\u062a \u0645\u0646 \u062a\u062e\u0631\u062c\u0647\u0645 \u0648\u0627\u0646\u062a\u0642\u0627\u0644\u0647\u0645 \u0625\u0644\u0649 \u0627\u0644\u0639\u0645\u0644! \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0646\u0635\u0627\u0626\u062d \u062f\u0631\u0627\u0633\u064a\u0629 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0628\u062f\u0648\u0627\u0645 \u0643\u0627\u0645\u0644.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3579f9d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3579f9d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ef92057\" data-id=\"ef92057\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-737461c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"737461c\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f2ac289 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f2ac289\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2fadcbc\" data-id=\"2fadcbc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e3d14a7 elementor-widget elementor-widget-text-editor\" data-id=\"e3d14a7\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>\u0627\u062c\u062a\u064a\u0627\u0632 \u0623\u062c\u0632\u0627\u0621 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(<\/strong><strong>CPA<\/strong><strong>) \u0627\u0644\u0623\u0631\u0628\u0639\u0629 <\/strong><\/h3><p>\u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0645\u0632\u064a\u062f \u0639\u0646 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u062a\u064a \u062a\u0645\u0643\u0646\u0643 \u0645\u0646 \u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0628\u0623\u0633\u0631\u0639 \u0648\u0642\u062a \u0645\u0645\u0643\u0646 \u0627\u0646\u0642\u0631 \u0647\u0646\u0627 \u00a0<a href=\"https:\/\/www.surgentcpareview.com\/cpa-exam-resources\/webinar-archive-registration\/\">webinar archive<\/a> .<\/p><p>\u0641\u064a \u0627\u0644\u0648\u0627\u0642\u0639\u060c \u064a\u0645\u0643\u0646\u0643 \u0627\u062c\u062a\u064a\u0627\u0632 \u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u0641\u064a 3 \u0623\u0634\u0647\u0631 \u0645\u0639 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0630\u0643\u064a \u0648\u0627\u062a\u0628\u0627\u0639 \u0623\u0633\u0644\u0648\u0628 \u062f\u0631\u0627\u0633\u064a \u0635\u062d\u064a\u062d.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-055e672 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"055e672\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d645109\" data-id=\"d645109\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d45f7a0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d45f7a0\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e0a9f45 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e0a9f45\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-be54fd7\" data-id=\"be54fd7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7307745 elementor-widget elementor-widget-text-editor\" data-id=\"7307745\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f<\/strong><\/h3><p>\u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u064a\u0643 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u062c\u0644\u0633 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645\u062a \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0641\u064a\u0647\u0627 \u0628\u0639\u062f \u0627\u062c\u062a\u064a\u0627\u0632 \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0623\u0631\u0628\u0639\u0629\u060c \u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0639\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0641\u064a \u0648\u0644\u0627\u064a\u062a\u0643 \u0623\u0648 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0627\u0646\u0642\u0631 \u0647\u0646\u0627 <a href=\"https:\/\/www.surgentcpareview.com\/how-to-become-a-cpa\/cpa-exam-state-requirements\/\">state-by-state guide<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6936baf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6936baf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b3ba9f8\" data-id=\"b3ba9f8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1536b19 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1536b19\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a87434c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a87434c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eb36a26\" data-id=\"eb36a26\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c9877b1 elementor-widget elementor-widget-text-editor\" data-id=\"c9877b1\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>\u00a0\u0639\u062f\u062f <strong>\u0633\u0627\u0639\u0627\u062a <\/strong><strong>\u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u0633\u062a\u0645\u0631 <\/strong><strong>(CPE)<\/strong><strong> \u0644\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644(<\/strong><strong>CPA<\/strong><strong>) <\/strong><strong>\u0633\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0641\u0639\u0648\u0644<\/strong><\/h3><p>\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0625\u0643\u0645\u0627\u0644 \u0639\u062f\u062f \u0633\u0627\u0639\u0627\u062a \u0645\u062d\u062f\u062f\u0629 \u0645\u0646 \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0633\u0646\u0648\u064a\u064b\u0627 \u0628\u0639\u062f \u062d\u0635\u0648\u0644\u0647 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0627\u0639\u062a\u0645\u0627\u062f (CPA) \u0644\u062a\u0628\u0642\u0649 \u0633\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0641\u0639\u0648\u0644 \u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0639\u0638\u0645 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a\u060c \u0646\u062d\u0646 \u0641\u064a \u00a0Surgent \u0646\u0642\u062f\u0645 \u0627\u0644\u0645\u0626\u0627\u062a \u0645\u0646 \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u0633\u062a\u0645\u0631 <a href=\"https:\/\/www.surgentcpe.com\/\">CPE for CPAs<\/a> \u0628\u0623\u0634\u0643\u0627\u0644 \u0639\u062f\u0629 \u0645\u0646\u0630 \u0623\u0643\u062b\u0631 \u0645\u0646 30 \u0633\u0646\u0629\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0628\u0627\u0642\u0627\u062a \u062a\u0639\u0637\u064a\u0643 \u0635\u0644\u0627\u062d\u064a\u0629 \u062f\u062e\u0648\u0644 \u063a\u064a\u0631 \u0645\u062d\u062f\u0648\u062f\u0629 \u0625\u0644\u0649 \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0633\u0646\u0648\u064a\u0627\u064b \u0628\u0623\u0633\u0639\u0627\u0631 \u0645\u062e\u0641\u0651\u0636\u0629.<\/p><p>\u0627\u0639\u0631\u0641 \u0627\u0644\u0645\u0632\u064a\u062f \u0639\u0646 \u062f\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0644\u062f\u064a\u0646\u0627.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4ca4cd0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4ca4cd0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0acf428\" data-id=\"0acf428\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66c1984 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"66c1984\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cfb063d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cfb063d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c5e8898\" data-id=\"c5e8898\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f6add7f elementor-widget elementor-widget-text-editor\" data-id=\"f6add7f\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>\u0645\u0627 \u0647\u064a \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u061f<\/strong><\/h3><p>\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u060c \u0648\u0641\u062a\u0631\u0627\u062a \u062a\u0642\u062f\u064a\u0645\u0647\u060c \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0623\u0647\u0644\u064a\u0629 \u0644\u0644\u0645\u062a\u0642\u062f\u0645\u064a\u0646 \u0645\u0646 \u062f\u0648\u0644 \u062e\u0627\u0631\u062c \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629<\/p><p>\u00a0\u0627\u0646\u0642\u0631 \u0647\u0646\u0627 <a href=\"https:\/\/www.surgentcpareview.com\/how-to-become-a-cpa\/how-the-cpa-exam-course-works\/\">how the CPA Exam works<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-06b9a56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"06b9a56\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-844f793\" data-id=\"844f793\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3b92577 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3b92577\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fb49ef9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb49ef9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-65b43ad\" data-id=\"65b43ad\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c13ef8b elementor-widget elementor-widget-text-editor\" data-id=\"c13ef8b\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>\u0643\u064a\u0641 \u0623\u062c\u062a\u0627\u0632 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(<\/strong><strong>CPA<\/strong><strong>)\u061f<\/strong><\/h3><p>\u064a\u0639\u062a\u0628\u0631 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA) \u0645\u0646 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0635\u0639\u0628\u0629\u060c \u062d\u064a\u062b \u062a\u062a\u0631\u0627\u0648\u062d \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0646\u062c\u0627\u062d \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 (AICPA) \u062d\u0648\u0644 50\u066a \u0633\u0646\u0648\u064a\u0627\u064b\u060c \u0625\u0644\u0627 \u0623\u0646\u0647 \u0645\u0646 \u0627\u0644\u0645\u0645\u0643\u0646 \u0623\u0646 \u062a\u0646\u062c\u062d \u0641\u064a \u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u0645\u0646 \u0623\u0648\u0644 \u0645\u0631\u0629\u060c \u0625\u0630\u0627 \u0642\u0645\u062a \u0628\u0627\u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0635\u062d\u064a\u062d \u060c \u0648\u0627\u0633\u062a\u0639\u0646\u062a \u0628\u062e\u0637\u0637 \u062f\u0631\u0627\u0633\u0629 \u0648\u062f\u0648\u0631\u0629 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0646\u0627\u0633\u0628\u0629.<br \/>\u00a0\u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0645\u0632\u064a\u062f \u0632\u0631<a href=\"https:\/\/www.surgentcpareview.com\/how-to-become-a-cpa\/how-to-pass-the-cpa-exam\">how to pass the CPA Exam<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e213b15 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e213b15\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dfd6f9d\" data-id=\"dfd6f9d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9c4edf4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"9c4edf4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-10cd6f6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"10cd6f6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1fbfc59\" data-id=\"1fbfc59\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-444e029 elementor-widget elementor-widget-text-editor\" data-id=\"444e029\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>\u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0648\u0627\u0644\u062a\u062d\u062f\u064a\u062b\u0627\u062a<\/strong> <strong>\u0639\u0644\u0649 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(<\/strong><strong>CPA<\/strong><strong>) \u0644\u0639\u0627\u0645 2019<\/strong><\/h3><p>\u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0623\u0646 \u062a\u0628\u0642\u0649 \u0639\u0644\u0649 \u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0637\u0631\u0623 \u0639\u0644\u0649 \u0627\u062e\u062a\u0628\u0627\u0631 CPA\u060c \u0645\u0646 \u062d\u064a\u062b \u062a\u0646\u0633\u064a\u0642 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0648\u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0639\u0646\u062f\u0645\u0627 \u062a\u062e\u0637\u0637 \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u060c \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0632\u0631 \u00a0<a href=\"https:\/\/www.surgentcpareview.com\/cpa-exam-resources\/cpa-exam-changes\/\">2019 CPA Exam changes<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-377585d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"377585d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b6cbb9\" data-id=\"7b6cbb9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5045e83 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5045e83\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d6abc71 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d6abc71\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e01e04e\" data-id=\"e01e04e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68dcdab elementor-widget elementor-widget-text-editor\" data-id=\"68dcdab\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 style=\"text-align: center;\">\u00a0<strong>\u0623\u0633\u0626\u0644\u0629 \u0645\u062a\u0643\u0631\u0631\u0629<\/strong><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f2542c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f2542c4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1499c1d\" data-id=\"1499c1d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76e28f2 elementor-widget elementor-widget-toggle\" data-id=\"76e28f2\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1241\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1241\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-left\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u0647\u0644 \u0623\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0641\u064a \u062a\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0644\u0623\u0635\u0628\u062d \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f (CPA)\u061f<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1241\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1241\"><p>\u064a\u0639\u062a\u0645\u062f \u0630\u0644\u0643 \u0639\u0644\u0649 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062f \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0641\u064a\u0647\u0627 \u062d\u064a\u062b \u062a\u0634\u062a\u0631\u0637 \u0645\u0639\u0638\u0645 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u062d\u0635\u0648\u0644\u0643 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0641\u064a \u062a\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644(CPA)\u060c \u0625\u0630\u0627 \u0644\u0645 \u062a\u0643\u0646 \u0643\u0630\u0644\u0643 \u064a\u0645\u0643\u0646\u0643 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0641\u064a \u0648\u0644\u0627\u064a\u0629 \u0644\u0627 \u062a\u0634\u062a\u0631\u0637 \u0630\u0644\u0643 \u0628\u0645\u0627 \u0623\u0646 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0645\u0648\u062d\u062f \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a.<\/p><p>\u0645\u0639 \u0630\u0644\u0643 \u0641\u0625\u0646\u0647 \u0645\u0646 \u0627\u0644\u0623\u0635\u0639\u0628 \u0642\u0644\u064a\u0644\u0627\u064b \u0623\u0646 \u062a\u0635\u0628\u062d \u0645\u062d\u0627\u0633\u0628\u064b\u0627 \u0642\u0627\u0646\u0648\u0646\u064a\u064b\u0627 \u0645\u0639\u062a\u0645\u062f\u0627\u064b \u0628\u062f\u0648\u0646 \u062f\u0631\u062c\u0629 \u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u0623\u062d\u062f \u062a\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u062d\u064a\u062b \u0623\u0646\u0647 \u0644\u064a\u0633 \u0647\u0646\u0627\u0643 \u0625\u0644\u0627 \u0639\u062f\u062f\u0627\u064b \u0642\u0644\u064a\u0644\u0627\u064b \u0645\u0646 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u0645\u062d \u0628\u0630\u0644\u0643\u060c \u0648\u0647\u064a: \u0647\u0627\u0648\u0627\u064a\u060c \u0648\u0645\u0627\u064a\u0646\u060c \u0648\u0623\u0644\u0627\u0633\u0643\u0627\u060c \u0648\u0645\u0627\u0633\u0627\u062a\u0634\u0648\u0633\u062a\u0633\u060c \u0648\u062c\u0648\u0631\u062c\u064a\u0627\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0634\u062a\u0631\u0637 \u0623\u064a\u0636\u0627\u064b \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0645\u0646 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u0645\u0645\u0627 \u064a\u0639\u0646\u064a \u0623\u0646\u0647 \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0643 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0639\u062f\u062f \u0645\u0639\u064a\u0646 \u0645\u0646 \u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0645\u0646 \u0643\u0644\u064a\u0629 \u0623\u0648 \u062c\u0627\u0645\u0639\u0629 \u0645\u0639\u062a\u0645\u062f\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u063a\u0627\u0644\u0628\u0627\u064b \u064a\u0635\u0639\u0628 \u0627\u0633\u062a\u064a\u0641\u0627\u0626\u0647\u0627 \u0625\u0630\u0627 \u0644\u0645 \u064a\u0643\u0646 \u062a\u062e\u0635\u0635\u0643 \u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/p><p>\u00a0\u064a\u062c\u0628 \u0627\u0644\u0623\u062e\u0630 \u0628\u0639\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0623\u0646 \u0647\u0646\u0627\u0643 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u062a\u0634\u062a\u0631\u0637 \u062d\u0635\u0648\u0644\u0643 \u0639\u0644\u0649 \u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0644\u062a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644(CPA) \u062a\u0623\u0643\u062f \u0645\u0646 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0648\u0644\u0627\u064a\u062a\u0643.<\/p><p>\u064a\u062c\u0628 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0648\u0644\u0627\u064a\u062a\u0643 \u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062d\u0635\u0648\u0644\u0643 \u0639\u0644\u0649 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644(CPA) \u0625\u0630\u0627 \u0643\u0627\u0646 \u062a\u062e\u0635\u0635\u0643 \u0644\u064a\u0633 \u0645\u0646 \u062a\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0633\u062a\u062c\u062f \u0647\u0646\u0627\u0643 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c\u0647\u0627 \u062d\u0648\u0644 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0648\u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u060c \u062c\u0646\u0628\u064b\u0627 \u0625\u0644\u0649 \u062c\u0646\u0628 \u0645\u0639 \u0623\u064a \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0623\u062e\u0631\u0649 \u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0641\u064a \u0648\u0644\u0627\u064a\u062a\u0643.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1242\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1242\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-left\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u0647\u0644 \u0623\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u062c\u0627\u0645\u0639\u064a\u0629 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644(CPA)\u061f<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1242\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1242\"><p>\u064a\u0639\u062a\u0645\u062f \u0630\u0644\u0643 \u0623\u064a\u0636\u064b\u0627 \u0639\u0644\u0649 \u0648\u0644\u0627\u064a\u062a\u0643\u060c \u062d\u064a\u062b \u062a\u0634\u062a\u0631\u0637 \u0628\u0639\u0636 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u062d\u0635\u0648\u0644\u0643 \u0639\u0644\u0649 \u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0648 \/ \u0623\u0648 \u0645\u0627 \u064a\u0639\u0627\u062f\u0644 150 \u0633\u0627\u0639\u0629 \u0627\u0644\u062a\u064a \u00a0\u062a\u0639\u0627\u062f\u0644 120 \u0633\u0627\u0639\u0629 \u0645\u0639\u062a\u0645\u062f\u0629 \u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 30 \u0633\u0627\u0639\u0629 \u0645\u0639\u062a\u0645\u062f\u0629 \u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0645\u0632\u064a\u062f \u00a0\u0632\u0631 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0648\u0644\u0627\u064a\u062a\u0643\u060c \u0643\u0645\u0627 \u064a\u0645\u0643\u0646\u0643 \u0623\u064a\u0636\u064b\u0627 \u0627\u0644\u0628\u062d\u062b \u0641\u064a \u0645\u0648\u0642\u0639 \u0627\u0644\u0631\u0627\u0628\u0637\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 <a href=\"https:\/\/nasba.org\/\">NASBA\u2019s website<\/a>\u00a0 \u0627\u0644\u0630\u064a \u064a\u062d\u062a\u0648\u064a \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0648\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644(CPA).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1243\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1243\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-left\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\"> \u0643\u0645 \u0645\u0646 \u0627\u0644\u0648\u0642\u062a \u0623\u062d\u062a\u0627\u062c \u0644\u0623\u0635\u0628\u062d \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f\u061f<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1243\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1243\"><p>\u064a\u0639\u062a\u0645\u062f \u0630\u0644\u0643 \u0639\u0644\u0649 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0641\u0631\u062f\u064a\u0629 \u0644\u0644\u0645\u0631\u0634\u062d\u064a\u0646\u060c \u062d\u064a\u062b \u0623\u0646 \u0647\u0646\u0627\u0643 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0639\u0627\u0645\u0644 \u064a\u0624\u062e\u0630 \u0628\u0639\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0644\u0627\u0632\u0645 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644(CPA) \u0648\u0647\u064a: <br \/><br \/><\/p><ul><li>\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062f \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0648\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0644\u062f\u064a\u0647\u0627\u061b \u062d\u064a\u062b \u0623\u0646 \u0628\u0639\u0636 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u062a\u0634\u062a\u0631\u0637 \u0623\u0646 \u064a\u0643\u0648\u0646 \u062a\u062e\u0635\u0635 \u0627\u0644\u0645\u0631\u0634\u062d \u0645\u0646 \u062a\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0644\u064a\u0643\u0648\u0646 \u0645\u0624\u0647\u0644\u0627\u064b \u0644\u0644\u0627\u0639\u062a\u0645\u0627\u062f\u060c \u0643\u0645\u0627 \u0642\u062f \u062a\u0634\u062a\u0631\u0637 \u062d\u0635\u0648\u0644\u0643 \u0639\u0644\u0649 \u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0623\u0648 \u0645\u0627 \u064a\u0639\u0627\u062f\u0644 150 \u0633\u0627\u0639\u0629 \u0641\u064a \u062a\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0645\u0627 \u064a\u0639\u0627\u062f\u0644 \u0628\u0627\u0644\u0645\u062c\u0645\u0644 \u0645\u0646 4 \u0625\u0644\u0649 5 \u0633\u0646\u0648\u0627\u062a \u0644\u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0644\u0644\u0627\u0639\u062a\u0645\u0627\u062f\u060c \u0639\u0644\u0645\u0627\u064b \u0628\u0623\u0646 \u0647\u0646\u0627\u0643 \u0639\u062f\u062f \u0642\u0644\u064a\u0644 \u0645\u0646 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u0645\u062d \u0644\u0644\u0645\u0631\u0634\u062d\u064a\u0646 \u0645\u0646 \u063a\u064a\u0631 \u062a\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (\u0645\u062b\u0644: \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644) \u0628\u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0648\u0641\u0642\u0627\u064b \u0644\u0634\u0631\u0648\u0637 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0635\u0627\u0631\u0645\u0629. <br \/><br \/><\/li><li>\u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629\u061b \u062a\u062e\u062a\u0644\u0641 \u0639\u062f\u062f \u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u0628\u0631\u0629 \u0628\u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0648\u062a\u062a\u0631\u0627\u0648\u062d \u0645\u0646 \u0633\u0646\u0629 \u0623\u0648 \u0645\u0627 \u064a\u0639\u0627\u062f\u0644 (2000) \u0633\u0627\u0639\u0629 \u0641\u0623\u0643\u062b\u0631 \u0648 \u062a\u062d\u062a \u0625\u0634\u0631\u0627\u0641 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f (\u0645\u0646 \u062a\u062e\u0635\u0635 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0627\u0644\u064a\u0629) \u0639\u0627\u062f\u0629\u064b\u060c \u0648\u062a\u062a\u0643\u0648\u0646 \u0647\u0630\u0647 \u0627\u0644\u062e\u0628\u0631\u0629 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u0623\u0648 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0646 \u0645\u0639 \u062a\u0642\u062f\u064a\u0645 \u0623\u062c\u0632\u0627\u0621 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA).<br \/><br \/><\/li><li>\u0627\u062c\u062a\u064a\u0627\u0632 \u0623\u062c\u0632\u0627\u0621 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA) \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0633\u0645\u0648\u062d\u0629 \u0627\u0644\u062a\u064a \u062a\u0628\u0644\u063a 18 \u0634\u0647\u0631\u0627\u064b\u060c \u0639\u0644\u0645\u0627\u064b \u0628\u0623\u0646 \u0628\u0639\u0636 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u062a\u0633\u0645\u062d \u0628\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0623\u0648 \u0644\u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631. <br \/><br \/>\u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0645\u0646 \u0627\u0644\u0645\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u0631\u0627\u0648\u062d \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644(CPA) \u0645\u0646 5 \u0625\u0644\u0649 10 \u0633\u0646\u0648\u0627\u062a \u062a\u0642\u0631\u064a\u0628\u0627\u064b\u060c \u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0645\u0632\u064a\u062f \u0632\u0631 \u0645\u0648\u0642\u0639 \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062e\u0627\u0635 \u0628\u0648\u0644\u0627\u064a\u062a\u0643.<br \/><br \/><\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1244\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1244\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-left\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\"> \u0643\u0645 \u062a\u0628\u0644\u063a \u062a\u0643\u0644\u0641\u0629 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA) \u061f<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1244\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1244\"><p>\u062a\u0639\u062a\u0645\u062f \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA) \u0639\u0644\u0649 \u0623\u0631\u0628\u0639\u0629 \u0639\u0648\u0627\u0645\u0644: \u0631\u0633\u0648\u0645 \u0637\u0644\u0628 \u00a0\u0627\u0644\u062a\u0642\u062f\u064a\u0645\u060c \u0648\u0631\u0633\u0648\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u060c \u0648\u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644\u060c \u0648\u062a\u0643\u0644\u0641\u0629 \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c \u0644\u0627 \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 (AICPA)\u060c \u0623\u0648 \u0627\u0644\u0631\u0627\u0628\u0637\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (NASBA)\u060c \u0648\u0644\u0643\u0646 \u064a\u062a\u0645 \u0648\u0636\u0639\u0647\u0627 \u0628\u0634\u0643\u0644 \u0639\u0627\u0645 \u0645\u0646 \u0642\u0628\u0644 \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0643\u0644 \u0648\u0644\u0627\u064a\u0629.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1245\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1245\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-left\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\"> \u0631\u0633\u0648\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0637\u0644\u0628: \u0628\u064a\u0646 50 \u0648200 $<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1245\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1245\"><p>\u062a\u062e\u062a\u0644\u0641 \u0631\u0633\u0648\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0637\u0644\u0628 \u0645\u0646 \u0648\u0644\u0627\u064a\u0629 \u0625\u0644\u0649 \u0623\u062e\u0631\u0649\u060c \u0648\u064a\u062c\u0628 \u062f\u0641\u0639 \u0647\u0630\u0647 \u0631\u0633\u0648\u0645 \u0625\u0644\u0649 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062f \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0644\u062f\u064a\u0647\u0627\u060c \u0648\u0627\u0644\u062a\u064a \u0633\u062a\u0645\u0643\u0646\u0643 \u0645\u0646 \u0627\u0644\u062a\u0642\u062f\u0645 \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u0648\u062d\u062f \u0641\u064a \u0623\u064a \u0645\u0646 \u0645\u0631\u0627\u0643\u0632 Prometric \u0641\u064a \u0623\u064a \u0648\u0644\u0627\u064a\u0629\u061b (\u0648\u0645\u0639 \u0630\u0644\u0643 \u0639\u0644\u064a\u0643 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u062f\u0641\u0639 \u0647\u0630\u0647 \u0627\u0644\u0631\u0633\u0648\u0645 \u0625\u0644\u0649 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u062a\u064a \u0633\u062a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0645\u0646\u0647\u0627). \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644: \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u062e\u0637\u0637 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0641\u064a \u0648\u0644\u0627\u064a\u0629 \u0643\u0646\u062a\u0627\u0643\u064a\u060c \u0648\u0627\u0644\u062a\u0642\u062f\u0645 \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0641\u064a \u0643\u0627\u0644\u064a\u0641\u0648\u0631\u0646\u064a\u0627 \u0641\u064a\u062c\u0628 \u062f\u0641\u0639 \u0627\u0644\u0631\u0633\u0648\u0645 \u0625\u0644\u0649 \u0648\u0644\u0627\u064a\u0629 \u0643\u0646\u062a\u0627\u0643\u064a.<br \/><br \/><\/p><p>\u00a0\u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0645\u0632\u064a\u062f \u0632\u0631 \u0645\u0648\u0642\u0639 \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062e\u0627\u0635 \u0628\u0648\u0644\u0627\u064a\u062a\u0643.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1246\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1246\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-left\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\"> \u0631\u0633\u0648\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631: \u062d\u0648\u0627\u0644\u064a 200 \u062f\u0648\u0644\u0627\u0631 \u0644\u0643\u0644 \u062c\u0632\u0621\u060c \u0645\u0627 \u0645\u062c\u0645\u0648\u0639\u0647 800 \u062f\u0648\u0644\u0627\u0631 \u0644\u0644\u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0623\u0631\u0628\u0639\u0629<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1246\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1246\"><p>\u062a\u062e\u062a\u0644\u0641 \u0647\u0630\u0647 \u0627\u0644\u0631\u0633\u0648\u0645 \u0628\u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u0648\u0644\u0627\u064a\u0629\u060c \u0628\u0639\u062f \u062f\u0641\u0639 \u0631\u0633\u0648\u0645 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0637\u0644\u0628\u060c \u0633\u062a\u062a\u0644\u0642\u0649 \u0625\u0634\u0639\u0627\u0631 \u0642\u0628\u0648\u0644 \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631 (ATT)\u060c \u0627\u0644\u0630\u064a \u064a\u0645\u0643\u0646\u0643 \u0645\u0646 \u062f\u0641\u0639 \u0631\u0633\u0648\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0644\u0644\u062c\u0632\u0621 \u0627\u0644\u0648\u0627\u062d\u062f \u0623\u0648 \u0644\u0644\u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u0645\u062c\u062a\u0645\u0639\u0629\u060c \u0648\u0628\u0639\u062f\u0647\u0627 \u0633\u062a\u062a\u0644\u0642\u0649 \u0625\u0634\u0639\u0627\u0631 \u062c\u062f\u0648\u0644\u0629 (NTS) \u0644\u062a\u062d\u062f\u064a\u062f \u0645\u0648\u0639\u062f \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0630\u064a \u064a\u0628\u0642\u0649 \u0633\u0627\u0631\u064a \u0627\u0644\u0645\u0641\u0639\u0648\u0644 \u0644\u0645\u062f\u0629 6 \u0623\u0634\u0647\u0631 \u0641\u0642\u0637\u060c \u0644\u0630\u0627 \u064a\u0646\u0635\u062d \u0628\u062f\u0641\u0639 \u0631\u0633\u0648\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0644\u062c\u0632\u0621 \u0648\u0627\u062d\u062f \u0623\u0648 \u062c\u0632\u0626\u064a\u0646 \u0645\u0627 \u0644\u0645 \u062a\u0643\u0646 \u062a\u062e\u0637\u0637 \u0644\u062a\u0642\u062f\u064a\u0645 \u0623\u062c\u0632\u0627\u0621 \u0627\u062e\u062a\u0628\u0627\u0631 CPA \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u0641\u064a \u0627\u0644\u0623\u0634\u0647\u0631 \u0627\u0644\u0633\u062a\u0629 \u0627\u0644\u0645\u0642\u0628\u0644\u0629.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1247\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1247\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-left\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\"> \u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644: \u062a\u062e\u062a\u0644\u0641 \u062d\u0633\u0628 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0648\u0639\u062f\u062f \u0627\u0644\u0623\u062c\u0632\u0627\u0621<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1247\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1247\"><p>\u062a\u064f\u062f\u0641\u0639 \u0647\u0630\u0647 \u0627\u0644\u0631\u0633\u0648\u0645 \u0625\u0644\u0649 \u0648\u0644\u0627\u064a\u062a\u0643\u060c \u0639\u0644\u0645\u0627\u064b \u0628\u0623\u0646 \u0627\u0644\u0631\u0633\u0648\u0645 \u062a\u0646\u062e\u0641\u0636 \u0643\u0644\u0641\u062a\u0647\u0627 \u0625\u0630\u0627 \u0642\u0645\u062a \u0628\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0644\u0639\u062f\u062f \u0623\u062c\u0632\u0627\u0621 \u0623\u0643\u062b\u0631\u061b \u0625\u0644\u0627 \u0623\u0646\u0647 \u0639\u0644\u064a\u0643 \u0627\u0644\u0623\u062e\u0630 \u0628\u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0623\u0646\u0647 \u0628\u0639\u062f \u062f\u0641\u0639 \u0647\u0630\u0647 \u0627\u0644\u0631\u0633\u0648\u0645 \u0633\u064a\u062a\u0648\u062c\u0628 \u0639\u0644\u064a\u0643 \u0625\u062c\u0631\u0627\u0621 \u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 6 \u0623\u0634\u0647\u0631 \u0648\u0625\u0644\u0627 \u0633\u064a\u062a\u0648\u062c\u0628 \u0639\u0644\u064a\u0643 \u0625\u0639\u0627\u062f\u0629 \u062f\u0641\u0639 \u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0645\u0631\u0629 \u0623\u062e\u0631\u0649 \u0628\u0639\u062f \u0627\u0646\u0642\u0636\u0627\u0621 \u0647\u0630\u0647 \u0627\u0644\u0645\u062f\u0629. \u00a0<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1248\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1248\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-left\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u062a\u0643\u0644\u0641\u0629 \u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629: \u0628\u064a\u0646 1000 $ \u06484000 $ \u0644\u0644\u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0623\u0631\u0628\u0639\u0629<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1248\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1248\"><p>\u062a\u0639\u062a\u0628\u0631 \u062a\u0643\u0644\u0641\u0629 \u062f\u0648\u0631\u0629 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0639\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646\u0647\u0627 \u0644\u064a\u0633\u062a \u0645\u0646 \u0634\u0631\u0648\u0637 \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u060c \u0648\u0644\u0643\u0646 \u062a\u0639\u062a\u0628\u0631 \u0645\u0635\u062f\u0631 \u0636\u0631\u0648\u0631\u064a \u0648\u062b\u0645\u064a\u0646 \u0644\u0623\u0646\u0647 \u0633\u064a\u0645\u0643\u0646\u0643 \u0645\u0646 \u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0628\u0646\u062c\u0627\u062d \u00a0\u0625\u0630\u0627 \u0645\u0627 \u0627\u062e\u062a\u0631\u062a \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u064a \u062a\u063a\u0637\u064a \u062c\u0645\u064a\u0639 \u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631(\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0635\u062f\u064a\u0642 (AUD)\u060c \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 (FAR)\u060c \u0648\u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0648\u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 (BEC)\u060c \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a(REG)) \u0648\u062a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0645\u0648\u0627\u0636\u0639 \u0636\u0639\u0641\u0643 \u0644\u062a\u0642\u0648\u064a\u062a\u0647\u0627 \u0648\u062a\u062e\u0637\u064a\u0647\u0627. \u062a\u062a\u0648\u0641\u0631 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u062f\u0648\u0631\u0627\u062a \u0641\u0631\u062f\u064a\u0629 \u0644\u0644\u062c\u0632\u0621 \u0627\u0644\u0648\u0627\u062d\u062f\u060c \u0648\u062f\u0648\u0631\u0627\u062a \u0634\u0627\u0645\u0644\u0629 \u0644\u0644\u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u062e\u064a\u0627\u0631 \u0627\u0644\u0623\u0641\u0636\u0644 \u0648\u0627\u0644\u0623\u0648\u0641\u0631\u060c \u062e\u0644\u0627\u0644 \u0628\u062d\u062b\u0643 \u0639\u0646 \u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0636\u0639 \u0628\u0639\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0623\u0646 \u062a\u062a\u0646\u0627\u0633\u0628 \u0645\u0639 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a\u0643 \u0627\u0644\u0641\u0631\u062f\u064a\u0629 \u0648\u0645\u064a\u0632\u0627\u0646\u064a\u062a\u0643\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0645\u0648\u0627\u062f \u0630\u0627\u062a \u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0648\u0645\u0639\u062f\u0644\u0627\u062a \u0646\u062c\u0627\u062d \u062c\u064a\u062f\u0629\u060c \u0648\u0623\u0646 \u062a\u0643\u0648\u0646 \u0630\u0627\u062a \u0635\u0644\u0627\u062d\u064a\u0629 \u0644\u0627\u0645\u062d\u062f\u0648\u062f\u0629.<\/p><p>\u0645\u0646 \u0627\u0644\u062c\u062f\u064a\u0631 \u0628\u0627\u0644\u0630\u0643\u0631 \u0623\u0646 \u0627\u0644\u0631\u0633\u0648\u0645 \u0623\u0639\u0644\u0627\u0647 \u062a\u0645\u062b\u0644 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u060c \u0639\u0644\u0645\u0627\u064b \u0628\u0623\u0646\u0647 \u0647\u0646\u0627\u0643 \u0631\u0633\u0648\u0645 \u0625\u0636\u0627\u0641\u064a\u0629 \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1249\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-1249\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-left\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u0645\u0627 \u0647\u0648 \u0645\u062a\u0648\u0633\u0637 \u0631\u0627\u062a\u0628 CPA\u061f<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1249\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-1249\"><p>\u064a\u0628\u0644\u063a \u0645\u062a\u0648\u0633\u0637 \u200b\u200b\u0631\u0627\u062a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 64,682 $ \u0633\u0646\u0648\u064a\u064b\u0627 \u0648\u0645\u0643\u0627\u0641\u0623\u0629 3880 $\u060c \u0639\u0644\u0645\u0627\u064b \u0628\u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0642\u062f \u062a\u062e\u062a\u0644\u0641 \u0627\u062e\u062a\u0644\u0627\u0641\u064b\u0627 \u0643\u0628\u064a\u0631\u064b\u0627 \u0628\u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0633\u0645\u0649 \u0627\u0644\u0648\u0638\u064a\u0641\u064a \u0648\u0627\u0644\u0628\u0644\u062f \u0648\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u0628\u0631\u0629 \u0648\u0646\u0648\u0639 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0629.<\/p><p>\u062a\u0642\u0627\u0631\u0628 \u0646\u0633\u0628\u0629 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 4%\u060c \u0648\u0641\u0642\u0627\u064b \u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0627\u062a \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 (AICPA) \u0641\u064a 2017 \u0641\u064a \u0623\u0645\u0631\u064a\u0643\u0627 \u0648\u062d\u062f\u0647\u0627.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-12410\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-12410\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-left\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u0643\u064a\u0641 \u0623\u062f\u0631\u0633 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0646 \u0645\u0639 \u0627\u0644\u0639\u0645\u0644 \u0628\u062f\u0648\u0627\u0645 \u0643\u0627\u0645\u0644\u061f<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-12410\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-12410\"><p>\u0625\u0646 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0646 \u0645\u0639 \u0627\u0644\u0639\u0645\u0644 \u0628\u062f\u0648\u0627\u0645 \u0643\u0627\u0645\u0644 \u0623\u0645\u0631 \u0635\u0639\u0628 \u0644\u0643\u0646 \u063a\u064a\u0631 \u0645\u0633\u062a\u062d\u064a\u0644\u060c \u0633\u062a\u062a\u0645\u0643\u0646 \u0645\u0646 \u0630\u0644\u0643 \u0645\u0639 \u0627\u0644\u0642\u0644\u064a\u0644 \u0645\u0646 \u0627\u0644\u062a\u0646\u0638\u064a\u0645 \u0648\u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0648\u0627\u062e\u062a\u064a\u0627\u0631 \u0645\u0648\u0627\u062f \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0635\u062d\u064a\u062d\u0629 \u0627\u0644\u062a\u064a \u0633\u062a\u0624\u0647\u0644\u0643 \u0644\u0644\u062a\u0642\u062f\u064a\u0645 \u0639\u0644\u0649 \u0627\u0639\u062a\u0645\u0627\u062f CPA \u0641\u064a \u0623\u064a \u0648\u0642\u062a \u0645\u0646 \u0627\u0644\u0623\u0648\u0642\u0627\u062a.<\/p><p><strong>\u0623\u0648\u0644\u0627\u064b\u060c <\/strong>\u0633\u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062a\u062d\u062f\u064a\u062f \u0623\u0648\u0642\u0627\u062a \u062a\u0641\u0631\u063a\u0643 \u062e\u0644\u0627\u0644 \u0627\u0644\u0623\u0633\u0628\u0648\u0639 \u0644\u0644\u062f\u0631\u0627\u0633\u0629\u060c \u0648\u0625\u0646\u0634\u0627\u0621 \u062c\u062f\u0648\u0644 \u0645\u0628\u0633\u0637 \u0648\u0645\u0646\u0633\u0642 \u062c\u064a\u062f\u0627\u064b\u060c \u0648\u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629 \u0639\u0644\u0649 \u0633\u064a\u0631 \u062c\u062f\u0648\u0644\u0643 \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0645\u0631 \u0648\u0645\u0646\u062a\u0638\u0645\u060c \u0648\u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0648\u0642\u062a \u0641\u0631\u0627\u063a\u0643 \u0633\u0648\u0627\u0621\u064b \u0641\u064a \u0627\u0644\u0635\u0628\u0627\u062d \u0642\u0628\u0644 \u0630\u0647\u0627\u0628\u0643 \u0625\u0644\u0649 \u0627\u0644\u0639\u0645\u0644\u060c \u0623\u0648 \u0641\u064a \u0627\u0644\u0645\u0633\u0627\u0621 \u0628\u0639\u062f \u0639\u0648\u062f\u062a\u0643 \u0625\u0644\u0649 \u0627\u0644\u0645\u0646\u0632\u0644.<\/p><p><strong>\u062b\u0627\u0646\u064a\u064b\u0627\u060c <\/strong>\u0627\u0628\u062d\u062b \u0639\u0646 \u0645\u0648\u0627\u062f \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0631\u062a\u0628\u0629 \u0648\u0645\u0635\u0646\u0641\u0629 \u0628\u062d\u064a\u062b \u062a\u0648\u0641\u0631 \u0639\u0644\u064a\u0643 \u0639\u0646\u0627\u0621 \u0625\u0646\u0634\u0627\u0621 \u062e\u0637\u0629 \u062f\u0631\u0627\u0633\u0629 \u064a\u0648\u0645\u064a\u0629\u060c \u0648\u062a\u062d\u062f\u064a\u062f \u0645\u0648\u0627\u0636\u0639 \u0636\u0639\u0641\u0643 \u0648\u0642\u0648\u062a\u0643 \u0641\u064a \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u062f\u0631\u0627\u0633\u064a\u060c \u0636\u0639 \u0641\u064a \u0627\u0639\u062a\u0628\u0627\u0631\u0643 \u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u0638\u0641 \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u062a\u0639\u0644\u0645 \u0627\u0644\u062a\u0643\u064a\u0641\u064a \u0627\u0644\u062a\u064a \u0633\u062a\u0633\u0627\u0639\u062f\u0643 \u0641\u064a \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u062d\u062a\u0649 \u064a\u0648\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u060c \u0648\u062a\u0648\u0636\u062d \u0644\u0643 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0639\u0644\u064a\u0643 \u062f\u0631\u0627\u0633\u062a\u0647\u0627 \u064a\u0648\u0645 \u0628\u064a\u0648\u0645\u060c \u0643\u0645\u0627 \u0633\u062a\u062c\u0639\u0644 \u0648\u0642\u062a\u0643 \u0648\u062c\u0647\u062f\u0643 \u0641\u064a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0623\u0643\u062b\u0631 \u0643\u0641\u0627\u0621\u0629 (\u0645\u0645\u0627 \u064a\u0639\u0646\u064a \u0648\u0642\u062a \u062f\u0631\u0627\u0633\u0629 \u0623\u0642\u0644 \u0648\u0646\u062c\u0627\u062d \u0623\u0633\u0631\u0639 \u0641\u064a \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631).<br \/><br \/><strong>\u062b\u0627\u0644\u062b\u064b\u0627\u060c <\/strong>\u0628\u064a\u0646 \u0644\u0623\u0635\u062f\u0642\u0627\u0626\u0643 \u0648\u0627\u0644\u0639\u0627\u0626\u0644\u0629 \u0648\u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0645\u062f\u0649 \u0623\u0647\u0645\u064a\u0629 \u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0643\u060c \u0648\u0627\u0633\u062a\u0641\u062f \u0645\u0646 \u062f\u0639\u0645\u0647\u0645 \u0648\u062a\u0634\u062c\u064a\u0639\u0647\u0645 \u0644\u0643\u060c \u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0647\u0645 \u0644\u0625\u0646\u0634\u0627\u0621 \u062e\u0637\u0629 \u062f\u0631\u0627\u0633\u064a\u0629 \u0645\u0644\u0627\u0626\u0645\u0629 \u0644\u0648\u0642\u062a\u0643.<\/p><p><strong>\u0623\u062e\u064a\u0631\u064b\u0627\u060c<\/strong> \u0627\u0643\u062a\u0634\u0641 \u0627\u0644\u0633\u0628\u0628 \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0648\u0631\u0627\u0621 \u0631\u063a\u0628\u062a\u0643 \u0628\u0627\u062c\u062a\u064a\u0627\u0632 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u060c \u0647\u0644 \u0647\u0648 \u0644\u062a\u062d\u0633\u064a\u0646 \u0645\u0633\u062a\u0648\u0627\u0643 \u0627\u0644\u0645\u0639\u064a\u0634\u064a\u061f\u00a0 \u0623\u0645 \u0644\u062f\u0639\u0645 \u0639\u0627\u0626\u0644\u062a\u0643\u061f \u0623\u0648 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062f\u0641\u0639\u0629 \u0641\u064a \u0627\u0644\u0633\u0644\u0645 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u061f \u0625\u0630\u0627 \u0642\u0645\u062a \u0628\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0647\u062f\u0641 \u0633\u062a\u0633\u0639\u0649 \u0644\u062a\u062d\u0642\u064a\u0642\u0647 \u0628\u0627\u0644\u062a\u0623\u0643\u064a\u062f!!!!<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c3ef922 elementor-hidden-tablet elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c3ef922\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e529b11\" data-id=\"e529b11\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fd5c5ac elementor-widget elementor-widget-spacer\" data-id=\"fd5c5ac\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f (CPA) \u062a\u062d\u062a\u0644 \u0634\u0647\u0627\u062f\u0629 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644(CPA) \u0645\u0643\u0627\u0646\u0627\u064b \u0645\u0631\u0645\u0648\u0642\u0627\u064b \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0648\u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template\/full-width-template.php","meta":{"footnotes":""},"class_list":["post-4526","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/pages\/4526","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/comments?post=4526"}],"version-history":[{"count":23,"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/pages\/4526\/revisions"}],"predecessor-version":[{"id":16297,"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/pages\/4526\/revisions\/16297"}],"wp:attachment":[{"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/media?parent=4526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}