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越來越多考生打算申請美國阿拉斯加州AICPA考試。針對這一現狀,我們將申請該州AICPA考試的幾個要點總結如下:
一、報名資格:
申請人需要有良好的品德,并且滿足以下其中一項要求:
1.Degree and Accounting Concentration which includes:
• a completed bachelor's degree,or its equivalent,conferred by a regionally accredited college or university;
• twenty-four semester hours in Accounting;
• three semester hours in Business Law;
• three semester hours in Economics;and
• three semester hours in college level math,statistics and/or computer science.Or,
2.Degree and Accounting which includes:
• a completed bachelor's degree,or its equivalent,conferred by a regionally accredited college or university;and
• fifteen semester hours in Accounting.Or,
3.Degree In-Progress and Accounting which includes:
• the applicant is within 18 semester hours of completing a bachelor's degree,or its equivalent,from a regionally accredited college or university;and
• completion of 15 semester hours in Accounting.Or,
4.Degree and no Accounting which includes:
• a completed bachelor's degree,or its equivalent,conferred by a regionally accredited college or university;
• completion of less than 15 semester hours in Accounting;and
• completion of one year of public accounting experience under the direct supervision of a Certified Public Accountant(CPA).
二、考試申請費用包括:
所有考生在第一次提交報名申請時都要支付申請費(不可退還):$150.00
第一次申請需支付:申請費與考試費
再次申請需支付:注冊費與考試費
各門考試費用:
Auditing and Attestation(AUD) $195.35
Business Environment and Concepts(BEC) $176.25
Financial Accounting and Reporting(FAR) $195.35
Regulation(REG) $176.25
注冊費用:
4 examination sections$110.00(四門)
3 examination sections$95.00(三門)
2 examination sections$80.00(兩門)
1 examination section$65.00(一門)
A fee of $35.00 will be charged each time a check is returned by the bank.
三、NTS
在確認考生申請資格后,NASBA將會把NTS發給考生,NTS有效期為6個月。
四、指定評估機構:
Candidates who have completed educational requirements at institutions outside the U.S.must have their credentials evaluated by any member of the National Foreign Evaluation Service,Inc.(NACES).
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