新罕布什尔州美国CPA报考要求改革

自2014年7月起，新罕布什尔州将改变报考要求，若考生在改之前已申请了NTS的考生可以继续参加美国CPA考试，但申请License时需按新规则来。

If you apply to take the examination after July 1, 2014, you must have each of the following:

A conferred bachelor‘s degree from a recognized university or college that is accredited;

The Board does not accept a three-year bachelor‘s degree in combination with professional qualification as equivalent to a U.S. bachelor’s degree.

The Board will accept the combination of a three-year bachelor‘s degree and two-year master’s degree.

A minimum of 120 credit hours either within the bachelor‘s degree or earned outside the bachelor’s from a recognized university or college that is accredited.

A minimum of 30 semester hours in accounting which must include a course in each of the following:financial accounting,auditing,taxation and management accounting.

A minimum of 24 semester hours in business electives which may include but is not limited to,business law,business information systems,finance,professional ethics, business organizations,and economics.

NOTE: All educational requirements must be met at the time of application. All educational transcript(s)and/or international evaluations are required to be submitted at the time of application. Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant program is considered professional training and is,therefore,not accepted toward the education requirements for the U.S. Uniform CPA Examination.

New Examination Requirements Transition

If you were found eligible for the examination prior to July 1,2014,you are permitted to continue sitting under the previous eligibility requirements until you pass the examination.

If you previously applied for the examination but were found ineligible or your application was incomplete,you will be required to meet the new requirements when you submit a new application on or after July 1,2014.

If you have never applied for the examination as a candidate of New Hampshire and you apply on or after July 1,2014,you will be required to meet the new requirements.

New Licensing Requirements Transition

If your license has not been issued by July 1,2014,you will be required to meet the new eligibility requirements to be licensed regardless of when you first applied for the examination.

New Licensing Eligibility Requirements – Effective July 1, 2014:

If you apply for a license after July 1,2014,regardless of when you first applied for the examination,you must have each of the following:

A conferred bachelor‘s degree from a recognized university or college that is accredited;

The Board does not accept a three-year bachelor‘s degree in combination with professional qualification as equivalent to a U.S. bachelor’s degree.

The Board will accept the combination of a three-year bachelor‘s degree and two-year master’s degree.

A minimum of 150 credit hours either within the bachelor‘s degree or earned outside the bachelor’s from a recognized university or college that is accredited.

A minimum of 48 semester hours in accounting which must include a course in each of the following:financial accounting,auditing,taxation and management accounting.

A minimum of 24 semester hours in business electives which may include but is not limited to,business law,business information systems,finance,professional ethics,business organizations,and economics.