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佛蒙特州是美国东北部新英格兰地区一州。南邻马萨诸塞州,西连纽约州,北与加拿大魁北克省接壤,东与新罕布什尔州以康涅狄格河为界。首府蒙彼利埃。州名来自法语“Monts Verts”,意为“绿色山岭”。佛蒙特州别名“绿岭之州”“Green Mountain State”。首府蒙彼利埃名称也来自法国同名城市。佛蒙特以其美丽的景色、奶制品、枫糖浆和激进的政治而著称。
报考要求:
如果参加美国CPA考试,想报考佛蒙特首先在学历上需要满足以下几点:
• be of good moral character; and
• have earned a minimum of 120 semester hours of general college level education with 30 semester hours in accounting and business including:
• 6 semester (9 quarter) hours of financial and/or managerial accounting (excluding Introductory Accounting)
• 3 semester (4.5 quarter) hours of auditing,
• 3 semester (4.5 quarter) hours of U.S. taxation,
• 3 semester (4.5 quarter) hours of U.S. business law,
即:120个总学分,会计和商业学分共计30个
其中需要包含:6 学分的财务或者管理会计(非基础会计课程)
3学分:审计
3学分:U.S. taxation美国税法
3学分:U.S. business law美国商法
考试费用:
Application fee
|
$220.00
|
Auditing and Attestation (AUD)
|
$192.03
|
Business Environment and Concepts (BEC)
|
$172.51
|
Financial Accounting and Reporting (FAR)
|
$192.03
|
Regulation (REG)
|
$172.51
|
Registration Fees
4 examination sections
|
$110.00
|
3 examination sections
|
$95.00
|
2 examination sections
|
$80.00
|
1 examination section
|
$65.00
|
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