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科罗拉多州(Colorado)AICPA考试报考条件有哪些?正保会计网校特别整理了科罗拉多州(Colorado)AICPA考试报考条件,以供大家参考~
2020年科罗拉多州AICPA美国注册会计师考试报考条件 | |
总学分要求: | 不需满足150学分 |
至低学位要求: | 学士学位及以上 |
学分要求: 总学分要求:120个 27个会计学分 21个商业学分 you must have completed a Baccalaureate Degree or higher degree with at least 120 credit hours of higher education that includes the accounting and business courses listed below: | (1)At least 27 semester hours of non-duplicative accounting coursework at the undergraduate or graduate level with course grades of C (or equivalent) or higher. ★ Within the 27 semester hours in accounting, 21 semester hours must exclude introductory accounting courses and cover subject areas such as: ◆ Accounting Ethics ◆ Accounting Information Systems ◆ Accounting Research and Analysis ◆ Accounting Theory ◆ Auditing and Attestation Services ◆ Financial Accounting and Reporting of ◆ Business Organizations ◆ Financial Accounting and Reporting for Government and Not-for-Profit Entities ◆ Financial Statement Analysis ◆ Fraud Examination ◆ Internal Controls and Risk Assessment ◆ Managerial or Cost Accounting ◆ Taxation ◆ Tax Research and Analysis ◆ Other areas as approved by the Board ★ The 21 semester hours in accounting must include a 3 semester hour, or more, auditing course concentrating on U.S. GAAS. NOTE: "Concentrating on U.S. GAAS" means that any course content referencing non-U.S. standards is incidental to the course. |
(2)At least 21 semester hours of non-duplicative coursework in business administration at the undergraduate or graduate level that addresses subject areas such as: ◆ Behavior of Organizations, Groups, and Persons ◆ Business Communications ◆ Business Ethics ◆ Business Law ◆ Computer Information Systems ◆ Economics ◆ Finance ◆ Legal and Social Environment of Business ◆ Management ◆ Marketing ◆ Quantitative Applications in Business Statistics ◆ Other areas as approved by the Board | |
(3)Of the 21 semester hours, no more than 6 semester hours can be in any single subject area. But semester hours in excess of the 6-hour maximum may count toward the total 120 semester hour requirement. | |
(4)Of the 21 semester hours, 12 semester hours must be in courses above the introductory level in business administration. | |
是否接受在校生报考 | |
接受在校生报考: If you do not have a baccalaureate degree, you may still qualify for the examination as a candidate of Colorado if you have completed at least 120 credit hours of higher education provided you are currently enrolled in a degree program at a college or university that: | (1) requires a minimum 150 hours for graduation; and (2) does not offer a Baccalaureate Degree, but instead confers a Masters or higher degree, or offers a Baccalaureate Degree upon completion of a combined degree program. |
成绩单要求 | |
是否可以在读报考? | 是 |
认可的评估机构: | NIES,NACES,AICE |
居住权要求 | |
是否需要美国公民身份? | 否 |
是否需要为本地居民或者在美就职? | 否 |
年龄要求 | |
至低年龄限制 | 无 |
点击了解更多科罗拉多州USCPA考试报考要求>> |
(本文内容整理自NASBA官网,如有变动,请以官网更新内容为准!)
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