EDUCATION

　　All first-time applicants must be:

　　Be a resident, be regularly employed, or working in Minnesota for the purpose of obtaining qualifying experience or will have been within the ninety (90) days preceding or following the date of the CPA examination; AND

　　Be of good moral character; AND

　　Meet any one (1) of the following educational requirements on or after July 1, 2006:

　　I. Earned a graduate degree with a concentration in accounting from an accounting program or department that is accredited (level three (3) accreditation) by an accrediting agency listed with the United States Department of Education. or

　　II. Earned a graduate degree from a business school or college of business that is accredited (level two (2) accreditation) by an accrediting agency recognized by the board and completed;

　　(A) at least twenty four (24) semester hours in accounting at the undergraduate level including coverage of, but not necessarily separate courses in;

　　financial accounting,

　　auditing,

　　taxation, and

　　management accounting.

　　(B) fifteen (15) semester hours in accounting at the graduate level, including coverage of, but not necessarily separate courses in;

　　financial accounting,

　　auditing,

　　taxation, and

　　management accounting.

　　(C) an equivalent combination thereof, including coverage of, but not necessarily separate courses in;

　　financial accounting,

　　auditing,

　　taxation, and

　　management accounting. or

　　III. Earned a baccalaureate degree from a business school or college of business that is accredited (level two accreditation) by an accrediting agency listed with the United States Department of Education and completed

　　(A) at least twenty four (24) semester hours in accounting at the undergraduate or graduate level, including coverage of, but not necessarily separate courses in;

　　financial accounting,

　　auditing,

　　taxation, and

　　management accounting; and completed

　　(B) at least twenty-four (24) semester hours in business-related courses or additional accounting courses at the undergraduate or graduate level. or

　　IV. Earned a baccalaureate or higher degree from an accredited educational institution (level one (1) accreditation) that included or is supplemented by:

　　(A) at least twenty four (24) semester hours in accounting at the upper division or graduate level, including coverage of, but not necessarily separate courses in;

　　financial accounting,

　　auditing,

　　taxation, and

　　management accounting.

　　COURSE REQUIREMENTS

　　Commercial CPA review courses are not acceptable.

　　Photocopies or transcripts “Issued to Students” are not acceptable.

　　Education earned at a community college or 2-year degree granting institution is acceptable.

　　Upper division is normally defined as junior or senior level. In accounting, this would be all courses taken beyond the elementary level.

　　Graduate level is defined as courses that apply towards an advanced degree offered by an accredited educational institution offering bachelor's and graduate degrees in business or accounting.

　　Correspondence, on-line courses and CLEP credit are acceptable when an applicant receives credit for the courses at a regionally accredited university. These courses must appear on an official transcript. Course evaluation is not acceptable.)

　　COMPLETION DEADLINE

　　Education

　　Submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned. Official transcripts, COE and/or foreign evaluations can be submitted by applicant.

　　Application

　　Applications can be submitted by candidates at any time.

　　RESIDENCY

　　First-time and Re-examination candidates are required to;

　　Be a resident, be regularly employed, or working in Minnesota for the purpose of obtaining qualifying experience or will have been within the 90 days preceding or following the date of the Uniform CPA Examination.

　　TRANSCRIPTS

　　I. Applicants who have completed the educational requirement upon submission of the First-time Application must:

　　submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned. Official transcripts can be submitted by applicant.

　　mail official transcript(s) to - CPA Examination Services, Attn: Minnesota Coordinator, P.O. Box 198469, Nashville, TN, 37219-8469.

　　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.

　　II. Applicants who are within one hundred and eighty (180) days prior to the their anticipated degree graduation date 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; and

　　submit to CPA Examination Services a completed Certificate of Enrollment (COE) form. This form is evidence that the applicant is currently enrolled and that: (1) the applicant will NOT sit for all or part of the examination prior to ninety (90) days of the anticipated degree graduation date; and (2) all courses and graduation requirements will be completed no later than one hundred twenty (120) days following the actual date the applicant took the first test section. The form must be signed by an authorized official of the college and signed by the applicant.

　　the Notice to Schedule (NTS) will not be issued to the applicant until at least ninety (90) days before the anticipated degree graduation date as stated on the Certificate of Enrollment (COE).

　　mail official transcript(s) and Certificate of Enrollment to - CPA Examination Services, Attn: Minnesota Coordinator, P.O. Box 198469, Nashville, TN, 37219-8469. Official transcripts and COE can be submitted by applicant.

　　After the degree graduation date:

　　applicants who took any section of the Uniform CPA Examination within ninety (90) days prior to the anticipated degree graduation date, the final official transcript is required to be received at CPA Examination Services within one hundred fifty (150) days after taking the first test section.

　　applicants who did not take the Uniform CPA Examination within ninety (90) days prior to the anticipated degree graduation date, the final official transcript is required to be received at CPA Examination Services within one hundred fifty (150) days from the anticipated degree graduation date as stated on the Certificate of Enrollment.

　　the final official transcript must display satisfactory completion of all courses and the degree graduation date.

　　mail final official transcript to - CPA Examination Services, Attn: Minnesota Coordinator, P.O. Box 198469, Nashville, TN, 37219-8469. The final official transcript can be submitted by the applicant.

　　applicants are advised that if the required final official transcript is not received, the application will be determined to be incomplete and the applicant will NOT receive examination score(s), will NOT receive any credit for any Uniform CPA Examination section taken, and will NOT be permitted to take any future examinations and will be required to reapply as a First-time applicant again. The Minnesota State Board of Public Accountancy nor CPA Examination Services will remind applicants to submit any official transcripts as required.

　　III. Applicants who have completed educational requirements at institutions outside the U.S. must have their credentials evaluated by the Education Credential Evaluators.

　　Education Credential Evaluators, Inc. www.ece.org, email: eval@ece.org.

　　Applicants must obtain the form to request this service from the evaluation service agency. The evaluation must be a course by course comparison. The completed evaluation forms must be mailed to CPA Examination Services at the time of application. Photocopies are not acceptable. Mailing address: CPA Examination Services, Attn: Minnesota Coordinator, P.O. Box 198469, Nashville, TN 37219-8469.

　　INFORMATION FOR CANDIDATE

　　Information for First-time Applicants

　　Information for Reexamination Candidates

　　MISCELLANEOUS

　　REFUND POLICY

　　There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are NOT refundable.

　　Candidates with extreme circumstances may request an Notice to Schedule (NTS). extension or a partial refund of their examination fees under specific circumstances utilizing the Exception to Policy Form.

　　For such consideration, the Exception to Policy Form and supporting documentation must be received no later than thirty (30) days from the date of the extreme circumstance.

　　編輯推薦：【電子雜志】美國注冊會計師考試