華盛頓州美國注冊(cè)會(huì)計(jì)師(AICPA)考務(wù)信息

　　Washington

　　學(xué)業(yè)要求：

　　華盛頓州的注冊(cè)會(huì)計(jì)師考試申請(qǐng)人必須擁有經(jīng)認(rèn)證的大學(xué)所頒發(fā)的學(xué)士學(xué)位和一百五十個(gè)總學(xué)時(shí)，包括二十四個(gè)會(huì)計(jì)課程學(xué)時(shí)，其中至少有十五個(gè)學(xué)時(shí)為高級(jí)課程(大三或大四課程)或研究生學(xué)時(shí)。申請(qǐng)人還須有二十四個(gè)商科課程學(xué)時(shí)。

　　可計(jì)入二十四個(gè)會(huì)計(jì)學(xué)時(shí)的課程包括：初級(jí)/基礎(chǔ)會(huì)計(jì)、中級(jí)會(huì)計(jì)、高級(jí)會(huì)計(jì)、成本/管理會(huì)計(jì)、審計(jì)、美國聯(lián)邦稅法/會(huì)計(jì)法（不包括商業(yè)法）、會(huì)計(jì)信息系統(tǒng)（不包括特殊的會(huì)計(jì)軟件系統(tǒng)）

　　商科課程指商學(xué)院所開設(shè)的課程。以下課程可計(jì)入二十四個(gè)商科課程學(xué)時(shí)：微觀、宏觀經(jīng)濟(jì)學(xué)、預(yù)算、投資、商業(yè)法、統(tǒng)計(jì)學(xué)（不超過6個(gè)學(xué)分）、貨幣銀行學(xué)、金融課程、行政管理、超過24個(gè)學(xué)分的會(huì)計(jì)學(xué)分。

　　注會(huì)考試申請(qǐng)人須在申請(qǐng)考試時(shí)滿足學(xué)業(yè)要求，或在參加第一門會(huì)計(jì)科目考試后一百八十天之內(nèi)滿足全部學(xué)業(yè)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(xué)業(yè)評(píng)估：

　　有七家評(píng)估機(jī)構(gòu)可以選擇，遞交大學(xué)的正式成績單、學(xué)歷證明進(jìn)行評(píng)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(qǐng)過程：

　　華盛頓州注冊(cè)會(huì)計(jì)師考試申請(qǐng)者提交申請(qǐng)書、申請(qǐng)與考試費(fèi)用，及提前安排評(píng)估公司寄出評(píng)估證書。評(píng)審?fù)ㄟ^后，華盛頓州會(huì)計(jì)委員會(huì)向全國會(huì)計(jì)委員會(huì)總協(xié)會(huì)(NASBA)遞交一封批準(zhǔn)該考生參加注冊(cè)會(huì)計(jì)師考試的信。

　　收到州會(huì)計(jì)委員會(huì)批準(zhǔn)考生考試的信后，全國會(huì)計(jì)委員會(huì)總協(xié)會(huì)向考生頒發(fā)安排考試通知(NTS)?？忌赐ㄖ笈cPrometric考試中心聯(lián)系預(yù)約考試的時(shí)間地點(diǎn)。安排考試通知有效期為六個(gè)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(qǐng)：

　　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(qǐng)：

　　如未考過而申請(qǐng)重考,申請(qǐng)注冊(cè)費(fèi)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(píng)估機(jī)構(gòu)：

　　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(gè)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.