Washington報考AICPA的要求

　　EDUCATION

　　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 accounting 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.

　　COURSE REQUIREMENTS

　　Photocopies of transcripts are not acceptable. Transcripts with “Issued to Student” are NOT acceptable

　　CPA review, CLEP or PEP courses are acceptable towards the accounting requirements, when a applicant receives credit for the courses at a regionally accredited U.S. university. These courses must appear on an official transcript. The college or university establishes the number of credit hours for the course.

　　Correspondence, Pass/fail, internship and on-line courses are acceptable when a applicant receives credit for the courses at a regionally accredited U.S. university. These courses must appear on an official transcript. The college or university establishes the number of credit hours for the course.

　　Upper division courses is defined as a course that frequently carries completion of a lower level course(s) as a prerequisite.

　　For the complete listing of the educational requirements, click here.

　　Please be advised the Washington State Board of Accountancy is required to comply with the Public Disclosure Act, Chapter 42.56 RCW. This act establishes a strong state mandate in favor of disclosure of public records. As such, the information you submit to the Board, including personal information, may ultimately be subject to disclosure as a public record.

　　COMPLETION DEADLINE

　　Education

　　All transcripts and/or Certificate of Enrollment are required to be submitted at the time the application is filed.

　　Final transcripts, showing completion of previously enrolled courses and/or award of degree, are required. Scores will not be released until final transcript(s) are received. Failure to submit final transcripts will result in voided scores.

　　Application

　　Applications can be submitted by candidates at any time.

　　Please be advised the Washington State Board of Accountancy is required to comply with the Public Disclosure Act, Chapter 42.56 RCW. This act establishes a strong state mandate in favor of disclosure of public records. As such, the information you submit to the Board, including personal information, may ultimately be subject to disclosure as a public record.

　　RESIDENCY

　　There is not a residency requirement for the state of Washington.

　　Please be advised the Washington State Board of Accountancy is required to comply with the Public Disclosure Act, Chapter 42.56 RCW. This act establishes a strong state mandate in favor of disclosure of public records. As such, the information you submit to the Board, including personal information, may ultimately be subject to disclosure as a public record.

　　TRANSCRIPTS

　　EVIDENCE OF EDUCATIONAL QUALIFICATIONS

　　I. Applicants who have completed the educational requirement 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 requirement has been earned. The official transcript(s) must be received directly from the academic institution(s).;

　　request the academic institution(s) to mail official transcript(s) to - CPA Examination Services - WA, PO Box 198469, Nashville, TN, 37219.;

　　if required documentation is not received within 60 days from the date the application is received, the application will be determined to be incomplete and the applicant will not be permitted to take the examination and will forfeit the application fee paid.

　　II. 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; and request the academic institution(s) to mail official transcript(s) and the Certificate of Enrollment to - CPA Examination Services - WA, PO Box 198469, Nashville, TN, 37219, AND

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

　　submit to CPA Examination Services an official transcript to confirm degree conferral and/or satisfactory completion of courses.

　　request the academic institution(s) to mail final official transcript(s) to - CPA Examination Services - WA,PO Box 198469, Nashville, TN, 37219.;

　　if the applicant fails to either 1)complete the education requirements within 180 days of taking the first test section of the examination or; 2) submit the final official school transcript (directly from the school to CPA Examination Services) within 210 days of taking the first test section of the examination: all of the applicant’s examination scores will be invalid and the applicant will have to retake the entire examination and apply again as a First-time applicant.

　　III. 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.), www.acrevs.com

　　Education Credential Evaluators, Inc. (ECE), www.ece.org

　　Foreign Academic Credentials Services (FACS), www.facsusa.com

　　Global Services Associates (GSA), www.globaleval.org

　　International Education Research Foundation (IERF), www.ierf.org

　　Josef Silny & Associates (JS&A), www.jsilny.com

　　World Education Services, Inc., www.wes.org

　　AND

　　obtain the form to request this service from the evaluation service.

　　the evaluation of a foreign transcript must be a "course by course" comparison to Washington requirements.

　　request the evaluation service to mail the original evaluation to - CPA Examination Services - WA, PO Box 198469, Nashville, TN, 37219. Photocopies are not acceptable.

　　if required documentation is not received within 60 days from the date the application is received, the application will be determined to be incomplete and the applicant will not be permitted to take the examination and will forfeit the application fee paid.

　　IV. Applicants who have completed educational requirements from a Non-accredited U.S. College or University must have their credentials evaluated by:

　　Education Credential Evaluation Service - RLK Associates, www.educes.org AND

　　obtain the form to request this service from the evaluation service.

　　the evaluation of a foreign transcript must be a course by course comparison to Washington requirements. Photocopies are not accepted.

　　request the evaluation service to mail the original evaluation to - CPA Examination Services - WA, PO Box 198469, Nashville, TN, 37219.;

　　if required documentation is not received within 60 days from the date the application is received, the application will be determined to be incomplete and the applicant will not be permitted to take the examination and will forfeit the application fee paid.

　　Please be advised the Washington State Board of Accountancy is required to comply with the Public Disclosure Act, Chapter 42.56 RCW. This act establishes a strong state mandate in favor of disclosure of public records. As such, the information you submit to the Board, including personal information, may ultimately be subject to disclosure as a public record.

　　INFORMATION FOR CANDIDATE

　　Information for Reexamination Candidates

　　Initial Application

　　MISCELLANEOUS

　　REFUND POLICY

　　There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are NOT refundable.

　　Candidates with extreme circumstances may request an Notice to Schedule (NTS). extension or a partial refund of their examination fees under specific circumstances utilizing the Exception to Policy Form.

　　For such consideration, the Exception to Policy Form and supporting documentation must be received no later than thirty (30) days from the date of the extreme circumstance.

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