You must name the file first, without naming the file, you will have no way of looking for it in the file directory.
Answer:
Back then:
The first step is to determine your state's educational requirements for taking the CPA Exam. Recent grads usually need to have earned 150 college credits in order to sit for the CPA Exam. After obtaining the required amount of college credits, many students enroll in a CPA Review course just prior to sitting for the CPA Exam.
Now:
Aspiring accountants need a bachelor's degree in accounting or business to begin work in the field. A bachelor's degree usually takes about four years and 120 credits to complete. Those with an associate degree might enter the field as bookkeepers or accounting clerks.
Explanation:
.col-used by post secondary educational institutions