AICPA 信息匯總（一）

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來源: 正保會計網編輯： 2012/06/21 09:25:50　字體：大小

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匯總（一）之 New (Candidate Bulletin-June 2012) for Uniform CPA Examination

Introduction：

Certified Public Accountant

The Certified Public Accountant (CPA) credential is a license issued by one of the 55 states or territories of the United States that authorizes the holder to practice as a certified public accountant in that jurisdiction. Licensing of CPAs helps to protect the public interest because only those individuals who have met prescribed requirements are permitted to identify themselves to the public as certified public accountants. One component of the licensing requirement designed to ensure only qualified individuals become licensed as CPAs is the Uniform CPA Examination.

（1）關于NTS

(a) Boards of accountancy will set a time period for which an NTS is valid (generally six months during which you must schedule and take the examination section(s),after which it will expire and all fees will be forfeited. It is strongly suggested that you not apply for a section of the examination until you are ready to take it. If you do not take all sections for which you registered before the NTS expires,you will not be able to extend it or receive a refund of any of the fees you have paid. Please be advised that cancelling an Exam appointment does NOT change the expiration date of your NTS.

(b)All jurisdictions have established a six-month NTS validation period, except for the following jurisdictions:

Texas 90 days from application date

　　California 9 months from NTS issue date

　　Hawaii 9 months from NTS issue date (new)

　　Louisiana 9 months from NTS issue date

　　Utah 9 months from NTS issue date (new)

　　North Dakota 12 months from NTS issue date

　　South Dakota 12 months from NTS issue date

　　Virginia 12 months from NTS issue date (new)

（2）關于 Rescheduling/Cancellation Fees

If you call this many days before your scheduled appointment	You will pay this fee to Prometric to make a change to the scheduled appointment
30+ days before your scheduled appointment	$0.00
6-29 days before your scheduled appointment	$35.00
Five business days and up to 24 hours before the time of the scheduled appointment （based on Eastern Standard Time）. If less than 24 hours, all fees are forfeited, and you must reapply to your board of accountancy or its designated agent. NOTE: Candidates with extreme circumstances may request an exception to policy through their board or its designated agent. Additional fees may apply.	United States and territories: （Fee depends on the examination section） AUD: $88.20 BEC: $66.15 FAR: $88.20 REG: $66.15 International Locations: AUD: $150.00 BEC: $150.00 FAR: $150.00 REG: $150.00

Refunds

Application and examination fees are generally not refunded, although candidates who are determined to be ineligible may receive a partial refund. Remember, your NTS includes an expiration date. If your NTS expires prior to your taking the examination section, or you fail to attend your scheduled testing appointment, you will not be able to reschedule or receive a refund on any of the fees you have paid and you will have to reapply for the examination and pay the appropriate application and examination fees. Consequently, you should not apply for a section of the examination unless you are ready to take it. Check with your board of accountancy or its designated agent for the board's specific refund policy.

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