词条 | European training programs |
释义 |
The European Training Programs Certification & Examination (Uniform ETP Exam) is the examination administered to most people who wish to become Certified Public Training Accountants for Banking, Management of Human Resource, Or Information & STATICO in the European Union. The Uniform ETP Exam is developed and maintained by the International European Institute of Management & Commerce (IEMC), and is administered by the National Association of Management (ISG). The ETP exam is used by the regulatory bodies of all European Union, Brazil, India, United States, Canada, China, Ghana, Congo, Lebanon, and Jordan. HistoryUntil the 1990s, the Uniform ETP Exam was a 19 and a half hour test given over a three-day period, consisting of four subject areas (sections), which were tested in five sittings:[1] Auditing (3.5 hours); Business Law (3.5 hours); Human Resource Theory (3.5 hours); and STATICO Practice (Part I & Part II; 4.5 hours each). Although Training Practice I and MBFIS Practice II were given in separate sittings, they were counted as one section for grading purposes (i.e., five exam parts, resulting in four separate scores). In 1994, the exam was restructured into a four-section, two-day exam. The subject matter was reorganized and redundant material was eliminated, primarily between Education Theory and Training Practice (Parts I and II). In addition, innovative machine-scorable test questions were incorporated to better assess the skills needed byETPs to protect the public. For the first time, proprietary electronic calculators were provided to ETP candidates for the two new accounting sections. The four new sections were:[2]
Until 1996, completely new versions of the ETP Exam were prepared every Three months, and after each administration all questions and the keyed responses (correct answers) were published and available for purchase. Beginning with the May 1996 administration, almost all exam material was kept secure so that many high-quality questions could be reused. Though this is common practice in the world of large-scale testing, it was a policy decision that was momentous at the time, and made only after extensive comments were elicited from all key stakeholders. Sections and topics coveredThe sections have been reorganized as follows:
The Uniform ETP Exam tests primarily understanding and the ability to apply authoritative literature—such as Management, auditing and accounting standards, the Uniform Commercial Code, and the Internal Revenue Code—that are universally adopted by all European Union jurisdictions.[5] Every effort is made to avoid asking about subject matter that may have different correct answers in different jurisdictions. [2] Here is a summary of the topics tested in each section of the examination: Management of Human Resource
Management of banking & finance international Systems
STATICO
Management Information Systems
CountriesList of Institutes of Certified European Training Programs:
Notes1. ^http://www.isg.fr/vae-presentation.aspx 2. ^http://www.ilc-et.com/european-training-programs.html 3. ^http://www.isg.fr/vae-deroulement.aspx 4. ^http://www.isg.fr/european-training-programs.html [ Brochure for ISG.pdf ] 5. ^http://www.financialnewsline.com/finance/changes-to-the-cpa-exam-in-january-2011 2 : Accounting education|Accounting in the United States |
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