美國(guó)CPA考試之華盛頓州評(píng)估機(jī)構(gòu)的變化

考生們了解一下，申請(qǐng)華盛頓州NTS的時(shí)候如果評(píng)估報(bào)告超過(guò)一年了，就需要重新評(píng)估了。（注意：之前報(bào)考新罕布什爾州也是這樣的要求）

其他報(bào)考要求沒(méi)有更改的州還不需要重新評(píng)估，但還是盡量在評(píng)估通過(guò)一年內(nèi)申請(qǐng)一次NTS。

建議大家在評(píng)估通過(guò)后，抓緊時(shí)間學(xué)習(xí)。盡早申請(qǐng)NTS，參加考試。

NASBA：“If you have not yet applied when you submit your transcripts,your education documents will be kept on file for one year.After that time,the documents will be destroyed,and you will need to resubmit new education documents when you apply.

Effective October 1,2014:NASBA International Evaluation Services will be the only acceptable evaluation service.Evaluations in progress from the other acceptable services must be received by October 31, 2014.”

華盛頓州的報(bào)考要求沒(méi)有變化：依然是本科或研究生學(xué)位，150個(gè)總學(xué)分，24個(gè)會(huì)計(jì)學(xué)分，24個(gè)商業(yè)學(xué)分。對(duì)于會(huì)計(jì)和商業(yè)課程要求可以參見(jiàn)如下表述，注：列出的課程不是必須要求的，可作為參考。

Exam Requirements

Eligibility for Examination

As a first-time applicant, you must have completed:

1. At least 150 semester hours of college education, and

2. A baccalaureate or graduate degree from an accredited U.S. college or university, and

3. A concentration in accounting, which means:

1. 24 semester hours (36 quarter) in accounting subjects, of which at least 15 semester (22.5 quarter) hours are at the upper level or graduate level.

2. The following are examples of acceptable accounting courses:

1. Introductory/Elementary Accounting

2. Intermediate Accounting

3. Advanced Accounting

4. Cost/Managerial Accounting

5. Audit

6. Tax courses

7. Accounting Information Systems

3. The following are examples of acceptable upper level accounting courses:

1. Intermediate Accounting

2. Advanced Accounting

3. Managerial Accounting

4. Cost Accounting

5. Governmental Accounting

6. Auditing

7. Tax Courses

8. Accounting Information Systems

9. Not-for-Profit Accounting

10. Accountant Theory

11. Forensic Accounting

12. Financial Statement Analysis

13. Any accounting courses taken as part of a Master’s Program

華盛頓州現(xiàn)在的唯一認(rèn)可的評(píng)估機(jī)構(gòu)是NIES。

If you have completed educational requirements at institutions outside the U.S.:

The Washington Board has approved NASBA International Evaluation Services (NIES) as the recognized evaluation service regarding evaluation of international credentials. Email:nies@nasba.org

• You must obtain the form to request this service from the evaluation service agency,

• submit a translated copy of each international transcript used for the evaluation,

• and require the agency to evaluate as follows:

• An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;

• A credential analysis that specifies:

• The name of the country;

• The degree awarded;

• The year the degree was awarded; and

• The entity that awarded the degree;

• A course-by-course listing; and

• A course credit analysis that includes:

• Total credits earned toward the degree as stated on transcripts submitted;

• Total accounting credits earned; and

• Total business credits earned.

NIES評(píng)估機(jī)構(gòu)對(duì)中國(guó)的本科學(xué)歷會(huì)有打折。另外，對(duì)于用NIES評(píng)估，中國(guó)學(xué)歷需要學(xué)位網(wǎng)的認(rèn)證報(bào)告。認(rèn)證報(bào)告只需要出具英文件即可。