Delaware

　　學業要求：

　　特拉華州注冊會計師申請人必須品行良好(不得有任何違法犯罪、濫用或處理不當他人財務、及逃稅漏稅等前科)，且滿足以下三個條件之一：

　　1〉擁有碩士學位，及二十一個會計學專業學時。這二十一個會計學專業學時中必須包括以下課程：初級會計、中級會計、高級會計、成本會計、審計、和美國聯邦稅法。

　　2〉擁有學士學位，及二十一個會計學專業學時。會計學時中必須包括以下課程：初級會計、中級會計、高級會計、成本會計、審計、和美國聯邦稅法。

　　3〉擁有大專學位，及二十一個會計學專業學時。會計學時中必須包括以下課程：初級會計、中級會計、高級會計、成本會計、審計、和美國聯邦稅法。

　　學位和學時必須從經認證的學院機構處獲得。州會計委員會承認社區大學和由美國認證機構認證的二年制大學與互聯網大學課程。但非美國國內的互聯網大學課程不予承認。函授大學、注會考試復習課及大學同等資歷考試也不予承認。

　　ELIGIBILITY FOR EXAMINATION

　　All first-time applicants must be of good character and meet ONE of the following degree and accounting concentration requirements:

　　·Master's degree with 21 semester (311/2 quarter) hours in accounting with at least one course in each of the following:

　　Introductory Accounting

　　Intermediate Accounting

　　Advanced Accounting

　　Cost Accounting

　　Audit

　　U.S. Federal Taxation;

　　·Baccalaureate degree with 21 semester (311/2 quarter) hours in accounting with at least one course in each of the following:

　　Introductory Accounting

　　Intermediate Accounting

　　Advanced Accounting

　　Cost Accounting

　　Audit

　　U.S. Federal Taxation;

　　·Associate degree with 21 semester (311/2 quarter) hours in accounting with at least one course in each of the following:

　　Introductory Accounting

　　Intermediate Accounting

　　Advanced Accounting

　　Cost Accounting

　　Audit

　　U.S. Federal Taxation.

　　Degrees must have been earned and all courses completed at institutions accredited by one of the six regional accrediting bodies (Middle States, New England, North Central, Northwest, Southern and Western). In the case of two-year institutions, however, accreditation by the Accrediting Commission for Independent Colleges and Schools is also acceptable.

　　All education must be met at the time of application.

　　All educational transcript(s) and/or foreign evaluations are required to be submitted at the time of application. Photocopies or transcripts "Issued to Student" are not acceptable.

　　COURSE REQUIREMENTS

　　Courses earned at a community college or 2-year degree granting institution are acceptable.

　　On-line courses are acceptable when a applicant receives credit for the courses at a regionally accredited U.S. university. On-line courses are NOT acceptable from International schools. These courses must appear on an official transcript.

　　Correspondence, CPA Review and/or CLEP course are not acceptable.

　　學業評估：

　　特拉華州的注冊會計師考試申請者可在申請考試之前申請學業評估，也可以在申請考試的同時申請學業評估。所有大學院校的成績單必須由該院校直接寄至注冊會計師考試服務處特拉華州聯絡點。成績單不應由申請者本人處郵寄。成績單上須列明相關課程。國際院校的成績單必須由外國學業評估服務公司(Foreign Academic Credentials Services, Inc.)評估，評估證書必須由該公司直接寄至注冊會計師考試服務處特拉華州聯絡點。

　　如申請人在申請注會考試前申請學業評估預審，須向注冊會計師考試服務處學業評估部遞交學業預審申請表，五十美元的學業預審申請費,并安排其大學院校或外國學業評估服務公司向注會考試服務處學業評估部寄出其大學成績單或評估證書。注冊會計師考試服務處收到預審申請后大約需四周，會向申請人下發通過與否的通知。

　　Applicants who have completed educational requirements at institutions outside the U.S. must;

　　have their credentials evaluated by the Foreign Academic Credentials Services. Foreign Academic Credentials Services, Inc.

　　obtain the form to request this services from the evaluation services agency.

　　Completed evaluations must be received by CPA Examination Services directly from the evaluation service at the time of application. Photocopies are not acceptable.

　　If required documentation is not received, the application will be determined to be incomplete and the applicant will not be permitted to take the examination and will forfeit the application fee paid.

　　A pre-evaluation will identify academic deficiencies in a candidate's education prior to submitting the Delaware First-time Application for the Uniform CPA Examination. Pre-evaluations are advisory in nature and are not a final determination of eligibility. A pre-evaluation allows a candidate to correct academic deficiencies prior to submitting the Delaware First-time Application for the Uniform CPA Examination. Pre-evaluation application: $50. Applicants who have completed or are completing educational courses or degrees at institutions outside the U.S. must have their credentials, including courses in progress, evaluated by the Foreign Academic Credentials Services. Please contact FACS at 618-656-5291 to obtain the evaluation application. A letter of determination will be mailed to pre-evaluation applicants approximately four weeks after receipt of the pre-evaluation application.

　　申請過程：

　　特拉華州注冊會計師考試申請人向注冊會計師考試服務處提交注會考試申請書、相關費用、以及以上所要求的資料。成績單或評估證書應在提交申請書前寄至注冊會計師考試服務處。如注會考試服務處未收到申請人的成績單或評估證書，則該考試申請為不完整。注會考試服務處不予處理，也不退還申請費用。

　　評審通過后，注冊會計師考試服務處向考生頒發安排考試通知(NTS)?？忌赐ㄖ笈cPrometric考試中心聯系預約考試的時間地點。安排考試通知為六個月有效。

　　The following documents must be received before your application will be reviewed. Failure to submit one or more of the following will delay processing time and prevent you from taking the examination:

　　A completed First-time application, Application and examination fees to CPA Examination Services, Official transcript(s), Foreign evaluations, 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, applicants 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 Delaware State Board of Accountancy and CPA Examination Services do not control space availability or location of the test centers.

　　初次申請

　　All applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. Application fee (non-refundable): $ 145.00. 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

　　重考申請：

　　如未考過而申請重考,申請注冊費為:$65.00美元(一門)、 $80.00美元(二門)、$95.00美元（三門）、或$110.00美元(四門)。

　　REGISTRATION FEE: 4 exam sections - $110.00 3 exam sections (any combination) - $95.00

　　2 exam sections (any combination) - $80.00 1 exam section - $65.00

　　指定評估機構：

　　FACS

　　Applicants who have completed educational requirements at institutions outside the U.S. must

　　have their credentials evaluated by the Foreign Academic Credentials Services. Foreign Academic Credentials Services, Inc., P.O. Box 400, Glen Carbon, Il 62034, (618) 656-5291.

　　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.