15 AJL! » lad Gowri aigcSIVI XBRL LL, XBRL Electronic Data to Improve Financial Reporting EBRL: Extensible Business Reporting Language aawgoll Ulac\l y,lii aa) Because Public Companies required to provide interactive financial statement data So, XBRL Enables Sorting and Comparing of Financial data dels AJlo obly Obly yxS9u Adlae dolall lS dul o bbs (pd laog Ado] CLL! 5,8 oo ySos XBRL aa! ofS iremen' r becomi 2 Three Requirements for becoming a CPA 1- Educational requirements: Apdo bay od Graduated degree with major in accounting, including a minimum number of accounting credits. (Ape Glebe DIS) Apel ad Oe dads 2- Uniform CPA examination requirements: Computer-based examination, examination sections are as follow: * Auditing and attestation - 4 hr. Cla steal doe Ge SSially Anal pall * Financial accounting and reporting - 4 hr. Agleally dana = Regulation - 3 hr, ‘asia = Business environment and concepts - 3 hr. AS 52) Aasale pyaliia 3- Experience requirements: Varies widely from no experience to two years, including auditing.