纽约州（State of New York）USCPA报考条件

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纽约州也是美国CPA考试中国考生选择的常见报考州之一，纽约州（State of New York）USCPA报考条件有哪些？为帮助大家选择适合自己的报考州参加考试，正保会计网校特别整理了纽约州（State of New York）USCPA报考条件，以供大家参考~

纽约州（State of New York，NY），位于美国东北部，是美国经济至发达的州之一。

纽约州是美国的神经中枢和经济心脏。金融、商业、工业、艺术、服装等方面在美国各州居于领导地位，农业和制造业为该州的主要产业。它拥有美国之纽约市及纽约港。

纽约市及郊县（下州）以外的地区称为上州。别称帝国州。纽约州原为印第安人居住，17世纪前半叶为荷兰殖民地，1664年英国占领后改名为纽约。

学历及学分要求（4种不同情况）
Option 1 （120 licensure requirement）: If you applied for licensure and completed your education prior to August 1, 2009, you must meet one of the following:	1. Completed a registered 120 program approved by NYSED （CPA Examination Services reviews education. Complete Registered Program Form）, or 2. Completed a bachelor’s degree with a major in accounting from a school accredited in accounting by the Association to Advance Collegiate Schools of Business （AACSB）. （CPA Examination Services reviews education,） or 3. Completed a bachelor’s or higher degree and a minimum of 120 semester hours in the following areas: （1）24 semester hours in accounting to include each of the following: ·Financial accounting, ·Cost accounting, ·Taxation, ·Audit and attestation, and （2）21 semester hours in business and accounting, ·6 semester hours （or 4 semester hours at the graduate level） in business law, ·6 semester hours in finance, ·3 semester hours in statistics, and ·6 semester hours in economics.
Option 2 （120 sit rule）: If you completed your education after August 1, 2009 and want to sit before completing 150 semester hours, you must meet each of the following:	（1）120 semester hours of college level education; （2）A course covering each of the following: ·Financial accounting, at the upper level, ·Cost or management accounting, ·Taxation, ·Audit and attestation, at the upper level.
Option 3 （150 licensure requirement）: If you applied for licensure or completed your education after August 1, 2009 and have completed 150 semester hours, you must meet one of the following:	1. Completed a registered 150 program approved by NYSED （CPA Examination Services reviews education. Complete Registered Program Form）, or 2. Completed a master’s degree with a major in accounting from a school accredited in accounting by AACSB （CPA Examination Services reviews education）, or 3. Completed a bachelor’s or higher degree and a minimum of 150 semester （225 quarter） hours in college level education to include the following: （1）33 semester （49.5 quarter） hours in accounting to include each of the following: ·Financial accounting, at the upper level, ·Cost accounting, ·Taxation, ·Audit and attestation, at the upper level, ·Accounting research, and （2）36 semester （54 quarter） hours in general business.
Note: The following two subjects: Communications and Ethics and Responsibilities, are required and may come from accounting or business.
Option 4: Fifteen years of public accounting experience acceptable to the State Board for Public Accountancy may be substituted for education for the admission to the examination.	This experience must be earned under the direct supervision of a U.S. certified public accountant or a New York State public accountant, involve the application of U.S. generally accepted accounting principles （GAAP） and generally accepted auditing standards（GAAS）, and contain substantial exposure to auditing and financial statement preparation.
成绩单要求
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