伊利諾伊州美國注冊(cè)會(huì)計(jì)師(AICPA)考務(wù)信息

　　Illinois

　　學(xué)業(yè)要求：

　　自二零零一年一月一日以來，伊利諾伊州的注冊(cè)會(huì)計(jì)師考試申請(qǐng)人必須有學(xué)士學(xué)位和一百五十個(gè)學(xué)時(shí)。除此之外，申請(qǐng)人必須滿足以下四個(gè)條件之一：

　　1〉擁有會(huì)計(jì)專業(yè)碩士或博士學(xué)位(由州會(huì)計(jì)委員會(huì)承認(rèn)的學(xué)院機(jī)構(gòu)頒發(fā))。

　　2〉擁有商科碩士或博士學(xué)位(由州會(huì)計(jì)委員會(huì)承認(rèn)的學(xué)院機(jī)構(gòu)頒發(fā))，同時(shí)有二十四個(gè)會(huì)計(jì)學(xué)方面的本科學(xué)時(shí)或十五個(gè)會(huì)計(jì)學(xué)研究生學(xué)時(shí)。會(huì)計(jì)學(xué)科目需含財(cái)務(wù)會(huì)計(jì)、審計(jì)、稅務(wù)、和管理會(huì)計(jì)。

　　3〉擁有商科學(xué)士學(xué)位(由州會(huì)計(jì)委員會(huì)承認(rèn)的學(xué)院機(jī)構(gòu)頒發(fā))，同時(shí)有二十四個(gè)會(huì)計(jì)學(xué)方面的本科或研究生學(xué)時(shí)，會(huì)計(jì)學(xué)科目需包涵財(cái)務(wù)會(huì)計(jì)、審計(jì)、稅務(wù)、和管理會(huì)計(jì)；同時(shí)有二十四個(gè)商科方面的本科或研究生學(xué)時(shí)。

　　4〉擁有學(xué)士或更高的學(xué)位(由州會(huì)計(jì)委員會(huì)承認(rèn)的學(xué)院機(jī)構(gòu)頒發(fā))，同時(shí)有二十四個(gè)會(huì)計(jì)學(xué)本科或研究生學(xué)時(shí)，這二十四個(gè)學(xué)時(shí)中必須包涵財(cái)務(wù)會(huì)計(jì)、審計(jì)、稅務(wù)、和管理會(huì)計(jì)；同時(shí)有二十四個(gè)商科方面的本科或研究生學(xué)時(shí)。

　　會(huì)計(jì)學(xué)科目不包括商法，且通過實(shí)習(xí)或工作經(jīng)驗(yàn)獲得的會(huì)計(jì)學(xué)時(shí)不得超過六個(gè)。伊利諾伊州會(huì)計(jì)委員會(huì)接受的商科科目包括：經(jīng)濟(jì)學(xué)、商法、市場(chǎng)營銷、金融、商業(yè)與技術(shù)交流、商業(yè)道德、國際商貿(mào)、商業(yè)的法制與社會(huì)環(huán)境、商業(yè)/管理信息系統(tǒng)、及會(huì)計(jì)系所教授的量化方法和統(tǒng)計(jì)學(xué)。

　　To be admitted to take the examination for the first time after January 1, 2001, a candidate for the Illinois CPA examination must have successfully completed at least 150 semester hours of acceptable credit including a baccalaureate or higher degree. The semester hours accepted by the Board must include an accounting concentration or its equivalent. A candidate will be deemed to have met the education requirement if, as part of the 150 semester hours of education as determined by the Board, he or she has met any one of the four conditions listed below. With each of the conditions listed below, accounting hours do not include business law, and no more than six semester hours of accounting may be obtained through internships or life-experience credit posted on a college transcript. Duplicate or repeat credit is not awarded for courses taken more than once at the same or different institutions.

　　1) Earned a graduate degree with a concentration in accounting from a program that is accredited in accounting by an accrediting agency recognized by the Board.

　　2) Earned a graduate degree from a program that is accredited in business by an accrediting agency recognized by the Board and completed at least 24 semester hours in accounting at the undergraduate level or 15 semester hours at the graduate level or equivalent combination thereof, including courses covering the subjects of financial accounting, auditing, taxation, and management accounting.

　　3) Earned a baccalaureate degree from a program that is accredited in business by an accrediting agency recognized by the Board and completed 24 semester hours in accounting at the undergraduate or graduate level, including courses covering the subjects of financial accounting, auditing, taxation, and management accounting; and completed at least 24 semester hours of business courses, or substantially equivalent credit hours (other than accounting) courses, at the undergraduate or graduate level.

　　4) Earned a baccalaureate or higher degree from an accredited educational institution or other institution recognized by the Board, including at least 24 semester hours of accounting at the undergraduate and/or graduate level with at least one course each in financial accounting, auditing, taxation, and management accounting and at least 24 semester hours in business courses or substantially equivalent credit hours (other than accounting) courses at the undergraduate or graduate level.

　　For all purposes above, the formula for conversion of domestic credit quarter hours to semester hours is as follows: 1 quarter hour = 2/3 semester hour.

　　Courses acceptable toward the 24 hours in business are:

　　Economics, Business Law, Marketing, Finance, Business and Technical Communication, Business Ethics, International Business, Legal and Social Environment of Business, Management, Business/Management Information Systems, Quantitative Methods and Statistic courses taught by the accounting department.

　　Please note: No credit is given for repeated or duplicated course work regardless of the home institution’s policy on repeated courses.

　　學(xué)業(yè)評(píng)估：

　　伊利諾伊州會(huì)計(jì)委員會(huì)對(duì)注冊(cè)會(huì)計(jì)師考試申請(qǐng)者做出評(píng)估。第一次申請(qǐng)者必須提交所有的大學(xué)及研究生學(xué)業(yè)成績單以便州委員會(huì)對(duì)其評(píng)估。如果全部學(xué)業(yè)均在美國完成，則申請(qǐng)者的評(píng)估費(fèi)為一百七十五美元。如果學(xué)業(yè)中包括在美國國外完成的學(xué)科，則總評(píng)估費(fèi)為二百五十美元。

　　Foreign Credentials Evaluation: If you have international credentials to be evaluated or a combination of international and domestic credentials to be evaluated, include the nonrefundable foreign credential evaluation fee. Forward official foreign credentials by registered mail or other secure carrier. They will be returned to you in the same manner.

　　Domestic Credentials Evaluation: First-time Illinois candidates must have their academic credentials evaluated before an testing approval will be issued. You may include the nonrefundable domestic credentials evaluation fee with your application or you may request the evaluation prior to requesting authorization to sit for the exam. Forward official domestic transcript(s) in sealed envelopes, or request that each college or university you attended send official transcripts directly to the board office.

　　Credential evaluation for first-time exam candidates:

　　Domestic credential evaluation ……………$ 175

　　International credentials evaluation  ……………$ 250

　　Combination of international and domestic credentials evaluation ………$ 250

　　申請(qǐng)過程：

　　伊利諾伊州注冊(cè)會(huì)計(jì)師考試申請(qǐng)者的學(xué)業(yè)評(píng)估通常需一至兩個(gè)月。學(xué)業(yè)評(píng)估通過后，即可申請(qǐng)參加會(huì)計(jì)師考試。第一次申請(qǐng)會(huì)計(jì)師考試者通常在學(xué)業(yè)評(píng)估通過之后還需再等四至六個(gè)星期才能拿到準(zhǔn)予考試通知。具體申請(qǐng)過程如下：

　　1.申請(qǐng)者向伊利諾伊州會(huì)計(jì)委員會(huì)提交申請(qǐng)書和費(fèi)用。

　　2.伊利諾伊州會(huì)計(jì)委員會(huì)向申請(qǐng)者頒發(fā)準(zhǔn)考書，并向全國會(huì)計(jì)委員會(huì)總協(xié)會(huì)(NASBA)遞交一封批準(zhǔn)該考生參加注會(huì)考試的信。

　　3.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)即要求該考生繳納考試費(fèi)用。

　　4.收到考生繳納的費(fèi)用后，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)。安排考試通知為六個(gè)月有效。

　　5.考生到Prometric考試中心參加注會(huì)科目考試。

　　The application flow: The application process in CBT for Illinois candidates will incorporate the following steps:

　　• A candidate submits an application and fee(s) to the Illinois Board of Examiners for credentials evaluation (if required) and to be authorized to take one to four different sections of the CPA exam.

　　• Once eligibility to take the examination is determined, an approval letter is sent to the candidate by the Board of Examiners. At the same time, an Authorization To Test (ATT) is sent to the National Candidate Database maintained by NASBA (National Association of State Boards of Accountancy). The Authorization To Test will be valid for 90 days: candidates must pay examination fees as described in the following paragraph within 90 days of the date of issue of the ATT. You may receive information from NASBA before you receive our approval letter.

　　• After NASBA receives the Board’s Authorization To Test, NASBA contacts the candidate to request additional fees for grading, computer test (seat) time, digital photo or biometric thumb print at the test center and their processing fee. That payment coupon will state the amount of examination fees to be paid by the candidate and method of payment based upon the sections the candidate has been authorized to take. You will be required to pay the full amount for all parts approved in the Authorization to Test. For example, if your Authorization to Test was for four exam parts, you must pay the full fee for four parts. You cannot pay individually by test part.

　　• To assure that you receive email from NASBA, we suggest that you put the following email addresses in your address book: cbtpayment@nasba.org and cpaexam@nasba.org . This hopefully will prevent spam blocking software from preventing receipt of their emails.

　　• Once correct fees are received from the candidate, NASBA issues a Notice to Schedule (NTS) to the candidate and also informs the Board of Examiners. The candidate is instructed to contact the Prometric Testing Center to schedule a day and time for testing for each section. The Notice to Schedule (NTS) is valid for six months from the date of issue. This means that the candidate must schedule and take all sections that were uthorized within six months of the NTS issue date.

　　初次申請(qǐng)：

　　• Application fee for authorization and re-authorization to test:

　　4 different exam sections………………$120

　　3 different exam sections………………$108

　　2 different exam sections………………$ 76

　　1 exam section …………………………$ 40

　　Exam fees:

　　AUD:230.55

　　FAR:218.15

　　REG:193.35

　　BEC:180.95

　　重新申請(qǐng)：

　　如未考過而申請(qǐng)重考,申請(qǐng)注冊(cè)費(fèi)為:$40.00美元(一門)、 $76.00美元(二門)、$108.00美元（三門）、或$120.00美元(四門)。

　　All four parts = $120; Three parts = $108; Two parts = $76; and One part = $40

　　指定評(píng)估機(jī)構(gòu)：

　　伊利諾伊州的考試委員會(huì)。

　　A candidate submits an application and fee(s) to the Illinois Board of Examiners for credentials evaluation (if required) and to be authorized to take one to four different sections of the CPA exam.

　　NTS有效期：

　　6個(gè)月。

　　The Notice to Schedule (NTS) is valid for six months from the date of issue. This means that the candidate must schedule and take all sections that were authorized within six months of the NTS issue date.