www.pwc.com.br
                        US CPA Preparatory Program 
                        Suggested schedule
                         Week        Task           Minimum       Recommended                Prices in Brazilian Reais
                                                    number of     number of 
                                                    studying      studying 
                                                    hours         hours                      Registration fee(1) 2.000 
                         Week 1      Studying R1              12                  16 
                         Week 2      Studying R2              12                  16         Materials
                         Week 3      Studying R3              12                  16         Financial 2.300
                         Week 4      Studying R4              12                  16         Regulation 2.300
                         Week 5      Studying R5              12                  16         Business 2.300
                         Week 6      Studying R6              12                  16         Auditing 2.300
                         Week 7      Studying R7              12                  16 
                         Week 8      Studying R8              12                  16         Total (Enrollment                 11.200 
                         Week 9      Review REG               40                  50         Fee + Materials) 
                                                                                                       (2)
                         REGULATION (REG) Exam                                               Discount  (900)
                         Week 10     Studying A1              12                  16         Total net of discount        10.300
                         Week 11     Studying A2              12                  16 
                         Week 12     Studying A3              12                  16         Additional materials
                         Week 13     Studying A4              12                  16         Final Review                    550 /component
                         Week 14     Studying A5              12                  16 
                         Week 15     Studying A6              12                  16         Flashcards 650
                         Week 16     Review AUD               40                  50 
                         AUDITING (AUDIT) Exam                                               (1)
                                                                                                  In the event of desistence, this amount 
                         Week 17     Studying F1              12                  16              will not be refunded. Amount proportional to 
                         Week 18     Studying F2              12                  16              the materials acquired
                                                                                             (2)
                         Week 19     Studying F3              12                  16              Discount granted for enrollment in all 4 
                         Week 20     Studying F4              12                  16              course components
                         Week 21     Studying F5              12                  16 
                         Week 22     Studying F6              12                  16         Payment plan
                         Week 23     Studying F7              12                  16         •	   Registration fee (non-refundable) 
                         Week 24     Studying F8              12                  16              payable five business days subsequent to 
                         Week 25     Studying F9              12                  16              confirmation by PwC
                         Week 26     Studying F10             12                  16         •	   Other amounts payable in: 
                         Week 27     Review FAR               40                  50             •	 Three flat installments (the first 
                         FINANCIAL (FIN) Exam                                                        of which is due in the month after 
                         Week 28     Studying B1              12                  16                 registration), or 
                         Week 29     Studying B2              12                  16             •	 An one-time cash payment with a  
                         Week 30     Studying B3              12                  16                 3% financial discount
                         Week 31     Studying B4              12                  16         Special for groups
                         Week 32     Studying B5              12                  16 
                         Week 33     Studying B6              12                  16         •	  Two or more participants from the same 
                         Week 34     Review BEC               40                  50             company - 10% discount for the second 
                         BUSINESS (BEC) Exam                                                     participant
                         Total number of hours              520                 680          •	  Five participants from the same company - 
                                                                                                 sixth participant may take the course  
                                                                                                 free-of-charge
                                                                                             •	  More than five participants from the same 
                                                                                                 company - 20% discount
          Step-by-step
           Step 1        Prepare a sworn translation to English language of all your university degrees and all school records  
                         after college (inclusive)
           Step 2        Choose the US state for which you will be sitting for the exam. 
                         Visit: 
                         http://nasba.org/exams/internationalexam/ 
                         http://www.alllibrary.com/pricing.html
           Step 3        Mail the following documents to the evaluators (NIES, or other evaluator, according to the US State chosen):
                         •	 Evaluator form completed 
                         •	 Sworn translations to English language, when applicable (original document)
                         •	 Documents in Portuguese or local language (original)
                         •	 Payment of evaluation fee
                         Remember the evaluation process could take from four to eight weeks
           Step 4        Course begins
           Step 5        Exam registration request (after receiving the evaluation process approval):
                         •	 Access https://cpacentral.nasba.org to request “Notice to Schedule” (NTS) and pay the fee. After receiving the NTS, 
                             it is necessary to pay a surcharge for taking the exam in Brazil; without that, it is not possible to schedule.
                         •	  Mail any other document required by the US State Board of Accountancy, since the requirements are different for each US State
                         Note: request registration only if you are absolutely sure that you will be able to sit the exam within the next six months
                         Remember the registration request process could take from two to four weeks
           Step 6        Schedule the exam (after receiving the NTS)
                         Visit the website: www.prometric.com/cpa to verify the locations and dates available
                         Note: in Brazil, you can only sit the exams during the months in the table below:
                                                    January                   February
                                                    April                     May
                                                    July                      August
                                                    October                   November
           Step 7        Sit for the exam
                         We recommend that you revise for one week on a full-time basis prior to sitting for each exam
            Helpful Hints
            •	 Keep a copy of all documents prepared for taking the exam.     •	 Don’t forget to obtain your “The Becker Promisse” (please 
            •	 Remember the study material (online access/software license)       consult the course instruction manual for more information). 
               expires 18 months from the date of acquisition.                    This is an important benefit for all course participants.  
            •	 Read carefully the course instruction manual and                   If you don’t pass your exam, but (i) have attended all your  
               Candidate Bulletin carefully (see link on                          video-classes and (ii) completed the most part of your 
               http://nasba.org/exams/internationalexam).                         homework correctly, you will be able to obtain the 
                                                                                  material again paying only the following amounts to Beck 
            •	 To calculate the semester/hours required for each US State         Professional Education: (i) registration fee, (ii) fee per 
               (educational requirements), divide the number of study hours,      book and (iii) a shipping fee, if you wish to obtain the latest 
               evidenced in your school records by “16”.                          version. Remember you must fulfill the requirements for 
               Note: Some US States require a minimum number of hours for         “The Becker Promisse” issuance within a period of 30 days 
               certain subjects (i.e. audit).                                     from the date of conclusion of each module. “The Becker 
                                                                                  Promisse” are issued for each course module.
            Evaluators
            NASBA International Evaluation Services - NIES*
            Tel.: +1-615-2779077
            E-mail: nies@nasba.org
            http://nasba.org/products/nasbainternationalevaluationservices/
            The evaluation takes from 4-8 weeks for completion  
             
            National Association of Credential  
            Evaluation Services - NACES
            http://www.naces.org
            The evaluation takes 4-8 weeks for completion
            * NIES is one of the most accepted evaluators by the                 Foreign Credential  
               US States. However, there are other evaluators which              Evaluation Services
               can be chosen, depending on the US State to which 
               you will apply. Cost and timing of evaluators analysis vary.
                                                                                 New Hampshire*
                                                                                 Agency: NIES
                                                                                 www.state.nh.us/accountancy
                                                                                 New Mexico*
                On the link below it is possible                                 Agency(ies): NIES/NACES
                to make a research about each                                    www.rld.state.nm.us/boards/Accountancy.aspx
                US State requirements.                                           * Accept exams applied in Brazil. Check the full list at  
                The license is valid for 24 hours                                   http://nasba.org/exams/internationalexam/
                and costs US$ 10:
                          www.alllibrary.com/pricing.html
            Contact
            www.pwc.com.br/cpa
            cpa@br.pwc.com
                PwC Brasil       @PwCBrasil         @pwcbrasil
                PwC Brasil        youtube.com/PwCBrasil
            © 2015 PricewaterhouseCoopers Brasil Ltda. All rights reserved. In this document, “PwC” refers to PricewaterhouseCoopers Brasil Ltda., which is a member firm of PricewaterhouseCoopers, each 
            member firm of which is a separate legal entity. “PwC” refers to the network of member firms of PricewaterhouseCoopers International Limited (PwCIL), or, as the context requires, individual member 
            firms of the PwC network. Each member firm is a separate legal entity and does not act as agent of PwCIL or any other member firm. PwCIL does not provide any services to clients. PwCIL is not 
            responsible or liable for the acts or omissions of any of its member firms nor can it control the exercise of their professional judgment or bind them in any way. No member firm is responsible or liable 
            for the acts or omissions of any other member firm nor can it control the exercise of another member firm’s professional judgment or bind another member firm or PwCIL in any way.
            (DC0) Public Information
            Version: september 2015 | [F107]