{"id":42053,"date":"2025-01-15T12:31:06","date_gmt":"2025-01-15T03:31:06","guid":{"rendered":"https:\/\/voix.jp\/edu\/?p=42053"},"modified":"2025-01-15T12:31:06","modified_gmt":"2025-01-15T03:31:06","slug":"%e3%82%a2%e3%83%93%e3%82%bf%e3%82%b9%e3%80%81%e5%a4%a7%e5%ad%a6%e7%94%9f%e5%af%be%e8%b1%a1%e3%81%ae%e3%80%8cuscpa100%e6%97%a5%e3%83%81%e3%83%a3%e3%83%ac%e3%83%b3%e3%82%b8%e3%80%8d%e3%81%a7%e5%ad%a6","status":"publish","type":"post","link":"https:\/\/voix.jp\/edu\/news\/42053\/","title":{"rendered":"\u30a2\u30d3\u30bf\u30b9\u3001\u5927\u5b66\u751f\u5bfe\u8c61\u306e\u300cUSCPA100\u65e5\u30c1\u30e3\u30ec\u30f3\u30b8\u300d\u3067\u5b66\u3073\u306e\u6a5f\u4f1a\u3092\u7121\u511f\u63d0\u4f9b"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u3053\u306e\u8a18\u4e8b\u306e\u76ee\u6b21<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a3344fb28a01\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #7a7a7a;color:#7a7a7a\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #7a7a7a;color:#7a7a7a\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 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href=\"https:\/\/voix.jp\/edu\/news\/42053\/#%E3%82%B9%E3%82%B1%E3%82%B8%E3%83%A5%E3%83%BC%E3%83%AB\" >\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/voix.jp\/edu\/news\/42053\/#USCPA%E3%81%AE%E9%AD%85%E5%8A%9B\" >USCPA\u306e\u9b45\u529b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/voix.jp\/edu\/news\/42053\/#%E6%A0%AA%E5%BC%8F%E4%BC%9A%E7%A4%BE%E3%82%A2%E3%83%93%E3%82%BF%E3%82%B9%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6\" >\u682a\u5f0f\u4f1a\u793e\u30a2\u30d3\u30bf\u30b9\u306b\u3064\u3044\u3066<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/voix.jp\/edu\/news\/42053\/#%E7%B5%82%E3%82%8F%E3%82%8A%E3%81%AB\" >\u7d42\u308f\u308a\u306b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/voix.jp\/edu\/news\/42053\/#%E3%81%93%E3%81%AE%E8%A8%98%E4%BA%8B%E3%81%AE%E9%96%A2%E9%80%A3%E7%94%BB%E5%83%8F\" >\u3053\u306e\u8a18\u4e8b\u306e\u95a2\u9023\u753b\u50cf<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E3%82%A2%E3%83%93%E3%82%BF%E3%82%B9%E3%80%81%E5%A4%A7%E5%AD%A6%E7%94%9F%E9%99%90%E5%AE%9A%E3%80%8CUSCPA100%E6%97%A5%E3%83%81%E3%83%A3%E3%83%AC%E3%83%B3%E3%82%B8%E3%80%8D%E6%8C%91%E6%88%A6%E8%80%85%E5%8B%9F%E9%9B%86%EF%BC%81\"><\/span>\u30a2\u30d3\u30bf\u30b9\u3001\u5927\u5b66\u751f\u9650\u5b9a\u300cUSCPA100\u65e5\u30c1\u30e3\u30ec\u30f3\u30b8\u300d\u6311\u6226\u8005\u52df\u96c6\uff01<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u3053\u306e\u8a18\u4e8b\u306f\u3001\u5927\u5b66\u751f\u306e\u5c31\u8077\u6d3b\u52d5\u3092\u6709\u5229\u306b\u9032\u3081\u305f\u3044\u65b9\u3084\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u30ad\u30e3\u30ea\u30a2\u3092\u76ee\u6307\u3059\u65b9\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u30a2\u30d3\u30bf\u30b9\u304c\u63d0\u4f9b\u3059\u308b\u300cUSCPA100\u65e5\u30c1\u30e3\u30ec\u30f3\u30b8\u300d\u306f\u3001USCPA\u8cc7\u683c\u53d6\u5f97\u306e\u305f\u3081\u306e\u7d76\u597d\u306e\u6a5f\u4f1a\u3067\u3042\u308a\u3001\u7121\u511f\u3067\u53d7\u8b1b\u3067\u304d\u308b\u30c1\u30e3\u30f3\u30b9\u3067\u3059\u3002\u3053\u306e\u6a5f\u4f1a\u3092\u6d3b\u304b\u3057\u3066\u3001\u5c06\u6765\u306e\u30ad\u30e3\u30ea\u30a2\u306b\u5f79\u7acb\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E3%82%A2%E3%83%93%E3%82%BF%E3%82%B9%E3%81%AE%E6%96%B0%E3%81%9F%E3%81%AA%E6%8C%91%E6%88%A6\"><\/span>\u30a2\u30d3\u30bf\u30b9\u306e\u65b0\u305f\u306a\u6311\u6226<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u56fd\u969b\u8cc7\u683c\u8b1b\u5ea7\u3092\u5c55\u958b\u3059\u308b\u30d1\u30b9\u30e1\u30a4\u30af\u30b0\u30eb\u30fc\u30d7\u306e\u682a\u5f0f\u4f1a\u793e\u30a2\u30d3\u30bf\u30b9\u306f\u3001\u5927\u5b66\u751f\u3092\u5bfe\u8c61\u306b\u300cUSCPA100\u65e5\u30c1\u30e3\u30ec\u30f3\u30b8\u300d\u306e\u6311\u6226\u8005\u3092\u52df\u96c6\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u30d7\u30ed\u30b0\u30e9\u30e0\u306f\u3001\u6311\u6226\u3059\u308b\u5927\u5b66\u751f\u304cCEEAK\uff08\u73fe\uff1a\u82f1\u6587\u4f1a\u8a08\u5165\u9580\uff09\u306e\u4fee\u4e86\u53ca\u3073USCPA\u8a66\u9a13\u306e1\u79d1\u76ee\u3067\u3042\u308bFAR\uff08\u8ca1\u52d9\u4f1a\u8a08\uff09\u306b\u95a2\u9023\u3059\u308b6\u79d1\u76ee\u5206\u306e\u5358\u4f4d\u3092\u53d6\u5f97\u3059\u308b\u307e\u3067\u306e\u52c9\u5f37\u98a8\u666f\u3092\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u3059\u308b\u3053\u3068\u3067\u3001\u30a2\u30d3\u30bf\u30b9\u306eUSCPA\u8b1b\u5ea7\uff08579,700\u5186\u76f8\u5f53\uff09\u3092\u7121\u511f\u3067\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"USCPA%E8%B3%87%E6%A0%BC%E3%81%AE%E9%87%8D%E8%A6%81%E6%80%A7\"><\/span>USCPA\u8cc7\u683c\u306e\u91cd\u8981\u6027<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u30a2\u30d3\u30bf\u30b9\u306f\u300130\u5e74\u4ee5\u4e0a\u306b\u308f\u305f\u308a\u65e5\u672c\u8a9e\u3067\u5b66\u3079\u308b\u30aa\u30ea\u30b8\u30ca\u30eb\u306eUSCPA\u8cc7\u683c\u8b1b\u5ea7\u3092\u63d0\u4f9b\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u307e\u3067\u306b7,000\u540d\u4ee5\u4e0a\u306eUSCPA\u5408\u683c\u8005\u3092\u8f29\u51fa\u3057\u3066\u3044\u307e\u3059\u3002\u30a2\u30d3\u30bf\u30b9\u3067\u306e\u5b66\u7fd2\u8005\u306f\u3001\u65e5\u672c\u5728\u4f4f\u5408\u683c\u8005\u306e78.5%\u3092\u5360\u3081\u3066\u304a\u308a\u3001\u305d\u306e\u5b9f\u7e3e\u306f\u696d\u754c\u5185\u3067\u9ad8\u304f\u8a55\u4fa1\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u8fd1\u5e74\u3067\u306fUSCPA\u304c\u5c31\u6d3b\u306b\u304a\u3044\u3066\u6ce8\u76ee\u3055\u308c\u3066\u304a\u308a\u3001\u591a\u304f\u306e\u5927\u5b66\u751f\u304c\u8cc7\u683c\u53d6\u5f97\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002\u5b9f\u969b\u3001\u30a2\u30d3\u30bf\u30b9\u306e\u5927\u5b66\u751f\u306e\u7d2f\u8a08\u53d7\u8b1b\u8005\u6570\u306f\u3053\u306e10\u5e74\u9593\u306770\u500d\u306b\u5897\u52a0\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%A4%9A%E6%A7%98%E3%81%AA%E3%82%AD%E3%83%A3%E3%83%AA%E3%82%A2%E3%83%91%E3%82%B9\"><\/span>\u591a\u69d8\u306a\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>USCPA\u53d6\u5f97\u8005\u306f\u3001Big4\u76e3\u67fb\u6cd5\u4eba\u3060\u3051\u3067\u306a\u304f\u3001\u5546\u793e\u3001\u91d1\u878d\u3001\u30b3\u30f3\u30b5\u30eb\u696d\u754c\u3001\u5927\u624b\u4e8b\u696d\u4f1a\u793e\u306e\u7d4c\u55b6\u90e8\u9580\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u30d5\u30a3\u30fc\u30eb\u30c9\u3067\u6d3b\u8e8d\u3057\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u5916\u8cc7\u7cfb\u4f01\u696d\u3078\u306e\u5c31\u8077\u3084\u6d77\u5916\u99d0\u5728\u306a\u3069\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u30ad\u30e3\u30ea\u30a2\u306e\u9078\u629e\u80a2\u3082\u5e83\u304c\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u80cc\u666f\u304b\u3089\u3001\u30a2\u30d3\u30bf\u30b9\u306f\u5927\u5b66\u751f\u306b\u5bfe\u3057\u3066\u300cUSCPA100\u65e5\u30c1\u30e3\u30ec\u30f3\u30b8\u300d\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E3%82%AD%E3%83%A3%E3%83%B3%E3%83%9A%E3%83%BC%E3%83%B3%E6%A6%82%E8%A6%81\"><\/span>\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u6982\u8981<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u300cUSCPA100\u65e5\u30c1\u30e3\u30ec\u30f3\u30b8\u300d\u306e\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n<ul>\n<li>100\u65e5\u9593\u306e\u5b66\u7fd2\u306b\u304b\u304b\u308b\u53d7\u8b1b\u8cbb\u7528\u306f\u5168\u984d\u7121\u511f\uff08\u5b66\u751f\u5c02\u7528\u30d1\u30c3\u30af579,700\u5186\uff08\u7a0e\u8fbc\uff09\u5206\u304c\u7121\u6599\uff09<\/li>\n<li>\u5fdc\u52df\u6761\u4ef6\u3092\u6e80\u305f\u30592025\u5e744\u6708\u6642\u70b9\u3067\u5927\u5b66\u751f\u306e\u65b9\u304c\u5bfe\u8c61<\/li>\n<li>10\u540d\u69d8\u9650\u5b9a\uff08\u5fdc\u52df\u5f8c\u306e\u5be9\u67fb\u3042\u308a\uff09<\/li>\n<li>\u6761\u4ef6\u3092\u30af\u30ea\u30a2\u3057\u305f\u65b9\u306f\u3001100\u65e5\u7d4c\u904e\u5f8c\u3082\u305d\u306e\u307e\u307e\u7121\u6599\u3067\u53d7\u8b1b\u3092\u7d99\u7d9a\u53ef\u80fd<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"%E3%82%B9%E3%82%B1%E3%82%B8%E3%83%A5%E3%83%BC%E3%83%AB\"><\/span>\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4ee5\u4e0b\u306f\u300cUSCPA100\u65e5\u30c1\u30e3\u30ec\u30f3\u30b8\u300d\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\uff08\u4e88\u5b9a\uff09\u3067\u3059\uff1a<\/p>\n<ul>\n<li>\u5fdc\u52df\u7de0\u3081\u5207\u308a\uff1a2025\u5e742\u67089\u65e5\uff08\u65e5\uff09<\/li>\n<li>\u9078\u8003\u4f1a\uff1a2025\u5e742\u670825\u65e5\uff08\u706b\uff09<\/li>\n<li>\u30c1\u30e3\u30ec\u30f3\u30b8\u671f\u9593\uff1a2025\u5e743\u670817\u65e5\uff5e6\u670824\u65e5\uff08100\u65e5\u9593\uff09<\/li>\n<\/ul>\n<p>\u8a73\u7d30\u304a\u3088\u3073\u5fdc\u52df\u306b\u3064\u3044\u3066\u306f\u3001\u30a4\u30d9\u30f3\u30c8Web\u30b5\u30a4\u30c8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<a href=\"https:\/\/www.abitus.co.jp\/information\/uscpa\/uscpa_100_100uscpa.html\">\u3053\u3061\u3089\u304b\u3089\u30a2\u30af\u30bb\u30b9\u3067\u304d\u307e\u3059\u3002<\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"USCPA%E3%81%AE%E9%AD%85%E5%8A%9B\"><\/span>USCPA\u306e\u9b45\u529b<span 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