紐約州（State of New York）USCPA報考條件

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紐約州也是美國CPA考試中國考生選擇的常見報考州之一，紐約州（State of New York）USCPA報考條件有哪些？為幫助大家選擇適合自己的報考州參加考試，正保會計網校特別整理了紐約州（State of New York）USCPA報考條件，以供大家參考~

紐約州（State of New York）USCPA報考條件

紐約州（State of New York，NY），位于美國東北部，是美國經濟至發達的州之一。

紐約州是美國的神經中樞和經濟心臟。金融、商業、工業、藝術、服裝等方面在美國各州居于領導地位，農業和制造業為該州的主要產業。它擁有美國之紐約市及紐約港。

紐約市及郊縣（下州）以外的地區稱為上州。別稱帝國州。紐約州原為印第安人居住，17世紀前半葉為荷蘭殖民地，1664年英國占領后改名為紐約。

學歷及學分要求（4種不同情況）
Option 1 （120 licensure requirement）: If you applied for licensure and completed your education prior to August 1, 2009, you must meet one of the following:	1. Completed a registered 120 program approved by NYSED （CPA Examination Services reviews education. Complete Registered Program Form）, or 2. Completed a bachelor’s degree with a major in accounting from a school accredited in accounting by the Association to Advance Collegiate Schools of Business （AACSB）. （CPA Examination Services reviews education,） or 3. Completed a bachelor’s or higher degree and a minimum of 120 semester hours in the following areas: （1）24 semester hours in accounting to include each of the following: ·Financial accounting, ·Cost accounting, ·Taxation, ·Audit and attestation, and （2）21 semester hours in business and accounting, ·6 semester hours （or 4 semester hours at the graduate level） in business law, ·6 semester hours in finance, ·3 semester hours in statistics, and ·6 semester hours in economics.
Option 2 （120 sit rule）: If you completed your education after August 1, 2009 and want to sit before completing 150 semester hours, you must meet each of the following:	（1）120 semester hours of college level education; （2）A course covering each of the following: ·Financial accounting, at the upper level, ·Cost or management accounting, ·Taxation, ·Audit and attestation, at the upper level.
Option 3 （150 licensure requirement）: If you applied for licensure or completed your education after August 1, 2009 and have completed 150 semester hours, you must meet one of the following:	1. Completed a registered 150 program approved by NYSED （CPA Examination Services reviews education. Complete Registered Program Form）, or 2. Completed a master’s degree with a major in accounting from a school accredited in accounting by AACSB （CPA Examination Services reviews education）, or 3. Completed a bachelor’s or higher degree and a minimum of 150 semester （225 quarter） hours in college level education to include the following: （1）33 semester （49.5 quarter） hours in accounting to include each of the following: ·Financial accounting, at the upper level, ·Cost accounting, ·Taxation, ·Audit and attestation, at the upper level, ·Accounting research, and （2）36 semester （54 quarter） hours in general business.
Note: The following two subjects: Communications and Ethics and Responsibilities, are required and may come from accounting or business.
Option 4: Fifteen years of public accounting experience acceptable to the State Board for Public Accountancy may be substituted for education for the admission to the examination.	This experience must be earned under the direct supervision of a U.S. certified public accountant or a New York State public accountant, involve the application of U.S. generally accepted accounting principles （GAAP） and generally accepted auditing standards（GAAS）, and contain substantial exposure to auditing and financial statement preparation.
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