华盛顿AICPA考试申请关键事项

　　近来有不少考生想了解有关华盛顿AICPA考试申请要求的信息。为更好的帮助大家完成申请报名工作，接下来我们就将申请该州AICPA考试的一些关键事项整理如下：

　　一、报名资格：

　　All first-time applicants must have completed:

　　1.At least 150 semester hour credits 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:

　　24 semester hour credits (36 quarter) in accounting subjects,of which at least 15 semester (22.5 quarter) hours are at the upper division or graduate level which may include one of each the following courses;

　　• Introductory/Elementary Accounting

　　• Intermediate Accounting

　　• Advanced Accounting

　　• Cost/Managerial Accounting

　　• Audit

　　• U.S.Federal Taxation/ Accounting law (this does not include business law);

　　• Accounting Information Systems

　　NOTE:For the purpose of meeting this subsection,individuals will be given 1.5 credits for each 1.0 graduate level credit of accounting courses taken.

　　AND

　　24 semester hour credits (36 quarter) in business subjects at the undergraduate or graduate level in business and general education courses including:

　　• Macro-and Micro-economics,

　　• Budgeting,

　　• Investments,

　　• Business law,

　　• Statistics(no more than 6 undergraduate semester hours),

　　• Money & Banking,

　　• Finance courses,

　　• Management and administration,

　　• Accounting courses in excess of the required 24 semester hours

　　二、考试申请费用包括：

　　所有考生在第一次提交报名申请时都要支付申请费(不可退还)：$155.00

　　第一次申请需支付：申请费与考试费

　　再次申请需支付：注册费与考试费

　　各门考试费用：

　　Auditing and Attestation(AUD)$195.35

　　Business Environment and Concepts(BEC)$176.25

　　Financial Accounting and Reporting(FAR)$195.35

　　Regulation(REG)$176.25

　　注册费用：

　　4 examination sections$120.00(四门)

　　3 examination sections$105.00(三门)

　　2 examination sections$90.00(两门)

　　1 examination section$75.00(一门)

　　A fee of $35.00 will be charged each time a check is returned by the bank.

　　三、NTS

　　在确认考生申请资格后，NASBA将会把NTS发给考生，NTS有效期为6个月。

　　四、指定评估机构：

　　Applicants who have completed educational requirements at institutions outside the U.S. must have their educational credentials evaluated by one of the following agencies:

　　Academic Credentials Evaluation Institute,Inc.(ACEI)

　　Academic & Credential Records Evaluation & Verification Service(ACREVS Inc.)

　　American Education Research Corporation(AERC)

　　Education Credential Evaluators,Inc.(ECE)

　　Education Credential Evaluation Service – RLK Associates

　　Foreign Academic Credentials Services(FACS)

　　Foundation for International Services,Inc.(FIS)

　　Global Services Associates(GSA)

　　International Education Research Foundation(IERF)

　　Josef Silny & Associates(JS&A)

　　World Education Services,Inc.

　　Applicants who have completed educational requirements from a non-accredited U.S. college or university must have their credentials evaluated by:

　　Education Credential Evaluation Service – RLK Associates