高顿网校小编在这里为您解答：
不可以。
报考者至少具备澳洲会计师公会的会员资格才可以参加CPA考试。
高顿网校小编预祝您考试顺利，取得理想成绩！
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老师您好，固定资产清理，卖掉时候，转银行存款和资产处置损益，差别在哪里呢。我觉得卖掉固定资产，转哪个都差不多啊，谢谢老师。
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