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kok西安工商注册特拉华州美国注册会计师(AICPA)总攻略学业要求:特拉华州注册会计师申请人必须品行良好(不得有任何违法犯罪、滥用或处理不当他人财务、及逃税漏税等前科),且满足以下三个条件之一:1〉拥有硕士学位,及二十一个会计学专业学时。这二十一个会计学专业学时中必须包括以下课程:初级会计、中级会计、高级会计、成本会计、审计、和美国联邦税法。2〉拥有学士学位,及二十一个会计学专业学时。会计学时中必须包括以下课程:初级会计、中级会计、高级会计、成本会计、审计、和美国联邦税法。3〉拥有大专学位,及二十一个会计学专业学时。会计学时中必须包括以下课程:初级会计、中级会计、高级会计、成本会计、审计、和美国联邦税法。学位和学时必须从经认证的学院机构处获得。州会计委员会承认社区大学和由美国认证机构认证的二年制大学与互联网大学课程。但非美国国内的互联网大学课程不予承认。函授大学、注会考试复习课及大学同等资历考试也不予承认。ELIGIBILITYFOREXAMINATIONAllfirst-timeapplicantsmustbeofgoodcharacterandmeetONEofthefollowingdegreeandaountingconcentrationrequirements:·Master&39;sdegreewith21semester(311/2quarter)hoursinaountingwithatleastonecourseineachofthefollowing:IntroductoryAountingkok西安工商注册·Baalaureatedegreewith21semester(311/2quarter)hoursinaountingwithatleastonecourseineachofthefollowing:IntroductoryAountingIntermediateAountingAdvancedAountingCostAountingAuditU.S.FederalTaxation;·Associatedegreewith21semester(311/2quarter)hoursinaountingwithatleastonecourseineachofthefollowing:IntroductoryAountingIntermediateAountingAdvancedAountingCostAountingAuditkok西安工商注册(MiddleStates,NewEngland,NorthCentral,Northwest,SouthernandWestern).Inthecaseoftwo-yearinstitutions,however,areditationbytheAreditingCommissionforIndependentCollegesandSchoolsisalsoaeptable.Alleducationmustbemetatthetimeofapplication.Alleducationaltranscript(s)and/orforeignevaluationsarerequiredtobesubmittedatthetimeofapplication.PhotocopiesortranscriptsIssuedtoStudentarenotaeptable.COURSEREQUIREMENTSCoursesearnedatamunitycollegeor2-yeardegreegrantinginstitutionareaeptable.On-linecoursesareaeptablewhenaapplicantreceivescreditforthecoursesataregionallyareditedU.S.university.On-linecoursesareNOTaeptablefromInternationalschools.Thesecoursesmustappearonanofficialtranscript.Correspondence,CPAReviewand/orCLEPcoursearenotaeptable.学业评估:特拉华州的注册会计师考试申请者可在申请考试之前申请学业评估,也可以在申请考试的同时申请学业评估。所有大学院校的成绩单必须由该院校直接寄至注册会计师考试服务处特拉华州联络点。成绩单不应由申请者本人处邮寄。成绩单上须列明相关课程。国际院校的成绩单必须由外国学业评估服务(ForeignAcademicCredentialsServices,Inc.)评估,评估证书必须kok西安工商注册由该直接寄至注册会计师考试服务处特拉华州联络点。如申请人在申请注会考试前申请学业评估预审,须向注册会计师考试服务处学业评估部递交学业预审申请表,五十美元的学业预审申请费,并安排其大学院校或外国学业评估服务向注会考试服务处学业评估部寄出其大学成绩单或评估证书。注册会计师考试服务处收到预审申请后大约需四周,会向申请人下发通过与否的通知。ApplicantswhohavepletededucationalrequirementsatinstitutionsoutsidetheU.S.must;havetheircredentialsevaluatedbytheForeignAcademicCredentialsServices.ForeignAcademicCredentialsServices,Inc.obtaintheformtorequestthisservicesfromtheevaluationservicesagency.CompletedevaluationsmustbereceivedbyCPAExaminationServicesdirectlyfromtheevaluationserviceatthetimeofapplication.Photocopiesarenotaeptable.Ifrequireddocumentationisnotreceived,theapplicationwillbedeterminedtobeinpleteandtheapplicantwillnotbepermittedtotaketheexaminationandwillforfeittheapplicationfeepaid.Apre-evaluationwillidentifyacademicdeficienciesinacandidate&39;seducationpriortosubmittingtheDelawareFirst-timeApplicationfortheUniformCPAExamination.Pre-evaluationsareadvisoryinnatureandarenotafinaldeterminationofeligibility.Apre-evaluationallowsacandidatetocorrectacademicdeficienciespriortosubmittingtheDelawareFirst-timeApplicationfortheUniformCPAExamination.Pre-evaluationapplication:$50.ApplicantswhohavepletedorarepletingeducationalcoursesordegreesatinstitutionsoutsidetheU.S.musthavetheircredentials,includingcoursesinprogress,evaluatedbytheForeignAcademicCredentialsServices.Plkok西安工商注册申请过程:特拉华州注册会计师考试申请人向注册会计师考试服务处提交注会考试申请书、相关费用、以及以上所要求的资料。成绩单或评估证书应在提交申请书前寄至注册会计师考试服务处。如注会考试服务处未收到申请人的成绩单或评估证书,则该考试申请为不完整。注会考试服务处不予处理,也不退还申请费用。评审通过后,注册会计师考试服务处向考生颁发安排考试通知(NTS)〖生按通知要求与Prometric考试中心联系预约考试的时间地点。安排考试通知为六个月有效。Thefollowingdocumentsmustbereceivedbeforeyourapplicationwillbereviewed.Failuretosubmitoneormoreofthefollowingwilldelayprocessingtimeandpreventyoufromtakingtheexamination:ApletedFirst-timeapplication,ApplicationandexaminationfeestoCPAExaminationServices,Officialtranscript(s),Foreignevaluations,ifapplicable.AftereligibilitytotaketheexaminationisdeterminedbytheBoard(oritsagent),NASBAwillissueaNoticetoSchedule(NTS)toapplicants.TheNTSisvalidforoestingeventorsix(6)monthswhicheverisfirstexhaustedforeachexaminationsection.TheNTSincludesthedatethattheNTSexpires.UponreceiptoftheNTS,applicantsarerequiredtocontactPrometric,Inc.(Prometric)toscheduletheexamination.SeetheCandidatkok西安工商注册初次申请Allapplicantsarerequiredtopaybothanapplicationfeeandanexaminationfeeuponsubmiss
本文标题:特拉华州美国注册会计师(AICPA)总攻略
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