華盛頓AICPA考試申請關鍵事項

　　近來有不少考生想了解有關華盛頓AICPA考試申請要求的信息。為更好的幫助大家完成申請報名工作，接下來我們就將申請該州AICPA考試的一些關鍵事項整理如下：

　　一、報名資格：

　　All first-time applicants must have completed:

　　1.At least 150 semester hour credits 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:

　　24 semester hour credits (36 quarter) in accounting subjects,of which at least 15 semester (22.5 quarter) 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

　　NOTE:For the purpose of meeting this subsection,individuals will be given 1.5 credits for each 1.0 graduate level credit of accounting courses taken.

　　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,

　　• Statistics(no more than 6 undergraduate semester hours),

　　• Money & Banking,

　　• Finance courses,

　　• Management and administration,

　　• Accounting courses in excess of the required 24 semester hours

　　二、考試申請費用包括：

　　所有考生在第一次提交報名申請時都要支付申請費(不可退還)：$155.00

　　第一次申請需支付：申請費與考試費

　　再次申請需支付：注冊費與考試費

　　各門考試費用：

　　Auditing and Attestation(AUD)$195.35

　　Business Environment and Concepts(BEC)$176.25

　　Financial Accounting and Reporting(FAR)$195.35

　　Regulation(REG)$176.25

　　注冊費用：

　　4 examination sections$120.00(四門)

　　3 examination sections$105.00(三門)

　　2 examination sections$90.00(兩門)

　　1 examination section$75.00(一門)

　　A fee of $35.00 will be charged each time a check is returned by the bank.

　　三、NTS

　　在確認考生申請資格后，NASBA將會把NTS發(fā)給考生，NTS有效期為6個月。

　　四、指定評估機構：

　　Applicants who have completed educational requirements at institutions outside the U.S. must have their educational credentials evaluated by one of the following agencies:

　　Academic Credentials Evaluation Institute,Inc.(ACEI)

　　Academic & Credential Records Evaluation & Verification Service(ACREVS Inc.)

　　American Education Research Corporation(AERC)

　　Education Credential Evaluators,Inc.(ECE)

　　Education Credential Evaluation Service – RLK Associates

　　Foreign Academic Credentials Services(FACS)

　　Foundation for International Services,Inc.(FIS)

　　Global Services Associates(GSA)

　　International Education Research Foundation(IERF)

　　Josef Silny & Associates(JS&A)

　　World Education Services,Inc.

　　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