Washington

　　學業要求：

　　華盛頓州的注冊會計師考試申請人必須擁有經認證的大學所頒發的學士學位和一百五十個總學時，包括二十四個會計課程學時，其中至少有十五個學時為高級課程(大三或大四課程)或研究生學時。申請人還須有二十四個商科課程學時。

　　可計入二十四個會計學時的課程包括：初級/基礎會計、中級會計、高級會計、成本/管理會計、審計、美國聯邦稅法/會計法（不包括商業法）、會計信息系統（不包括特殊的會計軟件系統）

　　商科課程指商學院所開設的課程。以下課程可計入二十四個商科課程學時：微觀、宏觀經濟學、預算、投資、商業法、統計學（不超過6個學分）、貨幣銀行學、金融課程、行政管理、超過24個學分的會計學分。

　　注會考試申請人須在申請考試時滿足學業要求，或在參加第一門會計科目考試后一百八十天之內滿足全部學業要求。

　　All first-time applicants must;

　　1. At least 150 semester hour credits of college education, and

　　2. A baccalaureate or graduate degree from an accredited US college or university, and

　　3. A concentration in accounting which means:

　　24 semester hour credits (36 quarter) in accounting subjects, of which at least 15 semester hours are at the upper division or graduate level. which may include one of each the following courses;

　　Introductory/Elementary Accounting

　　Intermediate Accounting

　　Advanced Accounting

　　Cost/Managerial Accounting

　　Audit

　　U.S. Federal Taxation/ Accounting law (this does not include business law);

　　Accounting Information Systems (however courses targeted to a specific acct software is not acceptable) and

　　24 semester hour credits (36 quarter) in business subjects at the undergraduate or graduate level in business and general education courses including:

　　Macro- and Micro-economics,

　　Budgeting,

　　Investments,

　　Business law,

　　Statistic(no more than 6 undergraduate semester hours),

　　Money & Banking,

　　Finance course,

　　Management and administration,

　　Accounting courses in excess of the required 24 semester hours.

　　All educational transcripts, Certificate of Enrollments, and/or foreign evaluations are required to be submitted at the time of application. All educational transcripts are required to be submitted to CPA Examination Services directly from the academic institution(s) and/or evaluation services.

　　Applicants who are currently enrolled in college at the time of application must:

　　submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirements has been earned. The official transcript(s) must be received directly from the academic institution(s).and

　　submit to CPA Examination Services a completed Certificate of Enrollment form. This form is evidence that the applicant is currently enrolled and that all course, graduation requirements and degree will be completed within one hundred and eighty (180) days following the date the applicant took the first test section and will submit final official transcripts showing completion of all coursework and/or degree posted within two hundred and ten (210) days of taking the first test section of the examination. The form must be signed by an authorized official of the college and signed by the applicant.

　　學業評估：

　　有七家評估機構可以選擇，遞交大學的正式成績單、學歷證明進行評估。

　　Applicants who have completed educational requirements at institutions outside the U.S. must have their credentials evaluated by one of the following agencies:

　　Academic & Credential Records Evaluation & Verification Service (ACREVS Inc.),

　　Education Credential Evaluators, Inc. (ECE),

　　Foreign Academic Credentials Services (FACS),

　　Global Services Associates (GSA),

　　International Education Research Foundation (IERF),

　　Josef Silny & Associates (JS&A),

　　World Education Services, Inc.

　　申請過程：

　　華盛頓州注冊會計師考試申請者提交申請書、申請與考試費用，及提前安排評估公司寄出評估證書。評審通過后，華盛頓州會計委員會向全國會計委員會總協會(NASBA)遞交一封批準該考生參加注冊會計師考試的信。

　　收到州會計委員會批準考生考試的信后，全國會計委員會總協會向考生頒發安排考試通知(NTS)。考生按通知要求與Prometric考試中心聯系預約考試的時間地點。安排考試通知有效期為六個月。

　　First-time applicants must submit to CPA Examination Services:

　　I. Application

　　Completed, signed first-time application;

　　Fee payable to CPA Examination Services;

　　II. Official transcript(s)

　　Official transcript(s) from each institution at which original credit towards the educational requirement was earned;

　　Certificate of Enrollment and/or Foreign Evaluation, if applicable;

　　After eligibility to take the examination is determined by the Board (or its agent), NASBA will issue a Notice to Schedule (NTS) to applicants.

　　The NTS is valid for one testing event or six (6) months whichever is first exhausted for each examination section. The NTS includes the date that the NTS expires.

　　Upon receipt of the NTS, candidates are required to contact Prometric, Inc. (Prometric) to schedule the examination. See the

　　Candidate Bulletin for complete instruction on how to schedule the examination. For a list of test centers, visit Prometric's web site at www.prometric.com. The Washington State Board of Accountancy and CPA Examination Services do not control space availability or location of the test centers.

　　初次申請：

　　Application fee (non-refundable): $ 155.00

　　Examination fee

　　Auditing and Attestation (AUD) $ 230.55

　　Business Environment and Concepts (BEC) $ 180.95

　　Financial Accounting and Reporting (FAR) $ 218.15

　　Regulation (REG) $ 193.35

　　重新申請：

　　如未考過而申請重考,申請注冊費為:$75.00美元(一門)、 $90.00美元(二門)、$105.00美元（三門）、或$100.00美元(四門)。

　　REGISTRATION FEE: 4 exam sections - $100.00 3 exam sections (any combination) - $105.00

　　2 exam sections (any combination) - $90.00 1 exam section - $75.00

　　指定評估機構：

　　ACREVS、ECE、FACS、GSA、IERF、JS&A、WES

　　Applicants who have completed educational requirements at institutions outside the U.S. must have their credentials evaluated by one of the following agencies:

　　Academic & Credential Records Evaluation & Verification Service (ACREVS Inc.), Education Credential Evaluators, Inc. (ECE),

　　Foreign Academic Credentials Services (FACS),

　　Global Services Associates (GSA),

　　International Education Research Foundation (IERF),

　　Josef Silny & Associates (JS&A),

　　World Education Services, Inc.

　　NTS有效期：

　　6個月。

　　The NTS is valid for one testing event or six (6) months whichever is first exhausted for each examination section. The NTS includes the date that the NTS expires.