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2020年紐約州AICPA美國注冊會計師考試報考條件
紐約州也是美國CPA考試中國考生選擇的常見報考州之一，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2020年紐約州AICPA美國注冊會計師考試報考條件，以供大家參考~
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。
| 費用 | |
| 申請費（首次申請需繳納） | $150.00 |
| 考試報名費 | |
| 審計與鑒證（AUD） | $209.99 |
| 商業環境（BEC） | $209.99 |
| 財務會計與報告（FAR） | $209.99 |
| 法規（REG） | $209.99 |
| 注冊費（非首次申請需繳納） | |
| 4 examination sections | $75.00 |
| 3 examination sections | $75.00 |
| 2 examination sections | $75.00 |
| 1 examination section | $75.00 |
| 學歷及學分要求（4種不同情況） | |
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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. |
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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. |
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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. |
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Note: The following two subjects: Communications and Ethics and Responsibilities, are required and may come from accounting or business. |
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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. |
| 成績單要求 | |
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| 點擊了解更多紐約州USCPA考試報考要求>> | |
（本文內容整理自NASBA官網，如有變動，請以官網更新內容為準！）
正保會計網校擁有專業的U.S.CPA師資團隊，不僅為學員提供專業針對性的指導課程，并為學員提供考前免費預評估，選州報考，簽證指導，考位預約，補學分，執照申請等一站式的專業考務服務！幫助學員無憂學習，高效備考！
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