美国CPA考试之华盛顿州评估机构的变化

考生们了解一下，申请华盛顿州NTS的时候如果评估报告超过一年了，就需要重新评估了。（注意：之前报考新罕布什尔州也是这样的要求）

其他报考要求没有更改的州还不需要重新评估，但还是尽量在评估通过一年内申请一次NTS。

建议大家在评估通过后，抓紧时间学习。尽早申请NTS，参加考试。

NASBA：“If you have not yet applied when you submit your transcripts,your education documents will be kept on file for one year.After that time,the documents will be destroyed,and you will need to resubmit new education documents when you apply.

Effective October 1,2014:NASBA International Evaluation Services will be the only acceptable evaluation service.Evaluations in progress from the other acceptable services must be received by October 31, 2014.”

华盛顿州的报考要求没有变化：依然是本科或研究生学位，150个总学分，24个会计学分，24个商业学分。对于会计和商业课程要求可以参见如下表述，注：列出的课程不是必须要求的，可作为参考。

Exam Requirements

Eligibility for Examination

As a first-time applicant, you must have completed:

1. At least 150 semester hours 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:

1. 24 semester hours (36 quarter) in accounting subjects, of which at least 15 semester (22.5 quarter) hours are at the upper level or graduate level.

2. The following are examples of acceptable accounting courses:

1. Introductory/Elementary Accounting

2. Intermediate Accounting

3. Advanced Accounting

4. Cost/Managerial Accounting

5. Audit

6. Tax courses

7. Accounting Information Systems

3. The following are examples of acceptable upper level accounting courses:

1. Intermediate Accounting

2. Advanced Accounting

3. Managerial Accounting

4. Cost Accounting

5. Governmental Accounting

6. Auditing

7. Tax Courses

8. Accounting Information Systems

9. Not-for-Profit Accounting

10. Accountant Theory

11. Forensic Accounting

12. Financial Statement Analysis

13. Any accounting courses taken as part of a Master’s Program

华盛顿州现在的唯一认可的评估机构是NIES。

If you have completed educational requirements at institutions outside the U.S.:

The Washington Board has approved NASBA International Evaluation Services (NIES) as the recognized evaluation service regarding evaluation of international credentials. Email:nies@nasba.org

• You must obtain the form to request this service from the evaluation service agency,

• submit a translated copy of each international transcript used for the evaluation,

• and require the agency to evaluate as follows:

• An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;

• A credential analysis that specifies:

• The name of the country;

• The degree awarded;

• The year the degree was awarded; and

• The entity that awarded the degree;

• A course-by-course listing; and

• A course credit analysis that includes:

• Total credits earned toward the degree as stated on transcripts submitted;

• Total accounting credits earned; and

• Total business credits earned.

NIES评估机构对中国的本科学历会有打折。另外，对于用NIES评估，中国学历需要学位网的认证报告。认证报告只需要出具英文件即可。