Louisiana報(bào)考AICPA的要求

　　EDUCATION

　　Applicants must:

　　Be of good moral character;

　　Have maintained continuous residence in Louisiana for a period of one hundred and twenty (120) days, within one year prior to the examination date;

　　Meet the following educational requirements;

　　have earned a baccalaureate or higher degree from an academic institution recognized by the Board; have completed a minimum of one hundred and fifty (150) semester (225 quarter) hours of postsecondary, graduate or postgraduate education at an institution(s) recognized by the Board (refer to the “150 Hour Requirement” section below); and

　　have completed twenty-four (24) semester (36 quarter) hours of business courses other than accounting, including at least three (3) semester (4.5 quarter) hours in commercial law as it affects accountancy; and

　　have completed an accounting concentration of twenty-four (24) semester (36 quarter) hours at the undergraduate level OR twenty-one (21) semester (31.5 quarter) hours on the graduate level in courses distributed as follows:

　　(Accounting electives must include three (3) semester (4 quarter) hours in advanced financial accounting, not-for-profit accounting/auditing, or accounting theory; and six (6) semester (8 quarter) hours in accounting above the elementary or introductory level.)

　　All educational transcripts and/or foreign evaluations are required to be submitted at the time of application. Official educational transcripts and/or foreign evaluations can be submitted by the applicant to CPA Examination Services. Photocopies or transcripts “Issued to Student” are not acceptable.

　　150 Hour Requirement

　　Applicants with a baccalaureate degree obtained before 1992 from a Louisiana college or university which includes a concentration in accounting may contact the Board to determine if they qualify for an exemption. Applicants who have taken an examination approved by the Board prior to December 31, 1996 remained eligible to take the examination until December 31, 1999. Such applicants who have earned conditional credit which expires after December 31, 1999, remain eligible until their conditional credit expires. The educational requirements cannot be circumvented by taking the CPA examination as a applicant of another state. Additional information about the 150 hour requirement is available upon request.

　　COURSE REQUIREMENTS

　　Commercial Law must cover the Uniform Commercial Code and other topics of special relevance to accounting and must have been developed specifically for accounting majors and CPA examination applicants. Graduate or undergraduate courses emphasizing consumer protection and the regulatory environment will NOT be accepted in fulfillment of the Commercial Law or Accounting Elective requirement.

　　Accounting and business internships are not accepted towards the accounting or business requirements.

　　Accounting and business internships are not accepted towards the accounting or business requirements.

　　Under the 150- hour requirement, no more than six (6) semester hours of accounting and business internship are acceptable.

　　Education earned at a community college or 2-yr degree granting institution prior to, or concurrently with, the enrollment into a regionally accredited 4-yr degree granting institution are acceptable.

　　Correspondence, and on-line courses are acceptable when the applicant receives credit for the courses at a regionally accredited university. These courses must appear on an official transcript.

　　CLEP, CPA Review Courses and/or commercial review courses are not acceptable.

　　Course descriptions of all accounting and business courses taken at academic institutions outside Louisiana not clearly identified by titles, are required.

　　Applicants whose programs of study from institutions outside Louisiana do not include credit hours in the prescribed courses (see Eligibility for Examination) may petition the Board for course substitution. The Board may, when good cause is shown, allow substitution of courses that are substantially equivalent to any of those prescribed. Documentation of good cause for any requested substitution should be submitted in the form of an affidavit sworn to and subscribed by the applicant and an officer of the institution where the course to be substituted was taken. An affidavit form is attached.

　　Applicants who completed their educational requirements outside the United States must have their credentials evaluated by Foreign Academic Credentials Services, Inc.

　　Foreign Academic Credentials Service, Inc.

　　P.O. Box 400, Glen Carbon, IL 62034

　　(618) 656-5291, fax: (618) 656-5292

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