新澤西州美國(guó)注冊(cè)會(huì)計(jì)師(AICPA)攻略

　　New Jersey

　　學(xué)業(yè)要求：

　　新澤西州注冊(cè)會(huì)計(jì)師考試申請(qǐng)人必須年滿十八周歲，品行良好。如申請(qǐng)人畢業(yè)于二零零零年七月一日前，則必須擁有由州會(huì)計(jì)委員會(huì)承認(rèn)的大學(xué)所頒發(fā)的學(xué)士學(xué)位。其大學(xué)學(xué)業(yè)應(yīng)包含六十學(xué)時(shí)以下類型的課程：英語(yǔ)、歷史、外國(guó)語(yǔ)、數(shù)學(xué)、心理學(xué)、科學(xué)、地理、美術(shù)與音樂(lè)；同時(shí)有六十學(xué)時(shí)的專業(yè)課程包括至少二十四學(xué)時(shí)的會(huì)計(jì)課程、六學(xué)時(shí)的商法課程、六學(xué)時(shí)的金融課程、六學(xué)時(shí)的經(jīng)濟(jì)學(xué)課程、以及十八學(xué)時(shí)的相關(guān)商科課程。2000年7月1日后畢業(yè)的申請(qǐng)人，必須擁有會(huì)計(jì)委員會(huì)承認(rèn)的大學(xué)所頒發(fā)的學(xué)士學(xué)位以及120個(gè)總學(xué)分。

　　First time candidates must：

　　- Be at least 18 years of age；

　　- Be of good moral character；

　　Candidates who graduate prior to July 1， 2000 must possess a baccalaureate degree from an accredited institution， or its equivalent， based upon a curriculum that includes a minimum of 60 semester hours selected from courses in English， history， foreign languages， mathematics， general psychology， science， geography， fine arts and music； and a minimum of 60 semester.

　　Hours in professional courses including at least 24 semester hours in accounting； at least 6 semester hours in business law； at least 6 semester hours in finance； at least 6 semester hours in economics； and at least 18 semester hours in related business subjects.

　　Candidates who graduated after July 1， 2000 may sit for the exam with a Bachelors degree earned at a regionally accredited University or AARTS （Association of Advanced Rabbinical and Talmudic Schools） accredited University and 120 semester hours.

　　學(xué)業(yè)評(píng)估：

　　新澤西州注會(huì)考試申請(qǐng)人須在申請(qǐng)考試時(shí)滿足上述學(xué)業(yè)要求。所有大學(xué)院校的正式成績(jī)單必須由該院校直接寄至注冊(cè)會(huì)計(jì)師考試服務(wù)處新澤西州聯(lián)絡(luò)點(diǎn)。成績(jī)單不得由申請(qǐng)者本人處郵寄。

　　成績(jī)單必須反映出該申請(qǐng)者所獲得的學(xué)位及所完成的課程。如成績(jī)單尚未反映出申請(qǐng)者的學(xué)位，則申請(qǐng)者在安排其大學(xué)院校向注會(huì)考試服務(wù)處寄出已有的成績(jī)單之外，還應(yīng)要求其大學(xué)向注會(huì)考試服務(wù)處寄出學(xué)業(yè)完成證書(shū)（Certificate of Completion/COC），該學(xué)業(yè)完成證書(shū)應(yīng)證明申請(qǐng)者已完成所有為獲得學(xué)位所需的學(xué)業(yè)，且可在申請(qǐng)注會(huì)考試后六十天之內(nèi)在其成績(jī)單上反映出所獲得的學(xué)位。當(dāng)申請(qǐng)者獲得反映學(xué)位的至終成績(jī)單后，應(yīng)向注會(huì)考試服務(wù)處補(bǔ)交其列有全部課程及學(xué)位的成績(jī)單。該成績(jī)單應(yīng)由其大學(xué)院校直接寄至注會(huì)考試服務(wù)處新澤西州聯(lián)絡(luò)點(diǎn)。如注會(huì)考試服務(wù)處未在規(guī)定時(shí)間之內(nèi)收到考生的至終成績(jī)單，則不告知考生注會(huì)考試成績(jī)。

　　如申請(qǐng)人已從位于新澤西州的學(xué)業(yè)資格部門（Bureau of Academic Credentials）獲得了會(huì)計(jì)資格合格證書(shū)（AQC），可將該證書(shū)附于注會(huì)考試申請(qǐng)書(shū)上，而不需向注會(huì)考試服務(wù)處遞交其大學(xué)成績(jī)單。

　　Applicants who have completed the educational requirement at the time of application must：

　　- Submit an official transcript（s） directly from each institution at which original credit toward the educational requirement has been earned to CPA Examination Services. The degree earned must be posted on the official transcript.

　　Applicants who are currently enrolled in college at the time of application must：

　　- Submit an official transcript（s） directly from each institution at which original credit toward the educational requirement has been earned to CPA Examination Services.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 courses and graduation requirements will be completed. The form must be signed by an authorized official of the college and signed by the applicant.

　　After all educational requirements have been met， the applicant must：

　　- Submit a final official transcript（s） directly from the academic institution to CPA Examination Services. The degree earned must be posted on the official transcript.； applicants are advised that if the required final official transcript is not received， the application will be determined to be incomplete， the applicant will NOT receive a Notice to Schedule （NTS）， will NOT be permitted to take the examination， will forfeit all fees paid， and will be required to reapply as a First-time applicant again. The New Jersey State Board of Accountancy nor CPA Examination Services will remind applicants to submit any official transcripts as required.

　　Applicants who have obtained Accountancy Qualifying Certificates （AQCs） from the Bureau of Academic Credentials in Trenton should forward the original AQC's with their applications. They need NOT arrange to have their official transcripts forwarded to CPA Examination Services.

　　申請(qǐng)過(guò)程：

　　新澤西州注會(huì)考試申請(qǐng)人向注冊(cè)會(huì)計(jì)師考試服務(wù)處提交經(jīng)公證的考試申請(qǐng)書(shū)、費(fèi)用、經(jīng)公證的國(guó)外成績(jī)單評(píng)估證書(shū)（如需要），并提前安排大學(xué)寄出成績(jī)單和學(xué)業(yè)完成證書(shū)。評(píng)審?fù)ㄟ^(guò)后，注冊(cè)會(huì)計(jì)師考試服務(wù)處向考生頒發(fā)安排考試通知（NTS）。考生按通知要求與Prometric考試中心聯(lián)系預(yù)約考試的時(shí)間地點(diǎn)。安排考試通知為六個(gè)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， 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 New Jersey 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： $ 225.00

　　Examination fees are listed below.

　　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(guò)而申請(qǐng)重考，申請(qǐng)注冊(cè)費(fèi)為：$70.00美元（一門）、 $85.00美元（二門）、$100.00美元（三門）、或$115.00美元（四門）。

　　REGISTRATION FEE： 4 exam sections - $115.00 3 exam sections （any combination） - $100.00

　　2 exam sections （any combination） - $85.00 1 exam section - $70.00

　　指定評(píng)估機(jī)構(gòu)：

　　ECE

　　Applicants who have completed educational requirements at institutions outside the U.S. must have their credentials evaluated （a subject analysis evaluation） by the Education Credential Evaluators. Educational Credential Evaluators， 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.