特拉华州美国注册会计师(AICPA)考务信息

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1、特拉华州美国注册会计师(AICPA)考务信息学业要求：特拉华州注册会计师申请人必须品行良好(不得有任何违法犯罪、滥用或处理不当他人财务、及逃税漏税等前科)，且满足以下三个条件之一：1〉拥有硕士学位，及二十一个会计学专业学时。这二十一个会计学专业学时中必须包括以下课程：初级会计、中级会计、高级会计、成本会计、审计、和美国联邦税法。2〉拥有学士学位，及二十一个会计学专业学时。会计学时中必须包括以下课程：初级会计、中级会计、高级会计、成本会计、审计、和美国联邦税法。3〉拥有大专学位，及二十一个会计学专业学时。会

2、计学时中必须包括以下课程：初级会计、中级会计、高级会计、成本会计、审计、和美国联邦税法。学位和学时必须从经认证的学院机构处获得。州会计委员会承认社区大学和由美国认证机构认证的二年制大学与互联网大学课程。但非美国国内的互联网大学课程不予承认。函授大学、注会考试复习课及大学同等资历考试也不予承认。ELIGIBILITYFOREXAMINATIONAllfirst-timeapplicantsmustbeofgoodcharacterandmeetONEofthefollowingdegreeandaccoun

3、tingconcentrationrequirements:·Master'sdegreewith21semester(311/2quarter)hoursinaccountingwithatleastonecourseineachofthefollowing:IntroductoryAccountingIntermediateAccountingAdvancedAccountingCostAccountingAuditU.S.FederalTaxation;·Baccalaureatedegreewit

4、h21semester(311/2quarter)hoursinaccountingwithatleastonecourseineachofthefollowing:IntroductoryAccountingIntermediateAccountingAdvancedAccountingCostAccountingAuditU.S.FederalTaxation;·Associatedegreewith21semester(311/2quarter)hoursinaccountingwithatleas

5、tonecourseineachofthefollowing:IntroductoryAccountingIntermediateAccountingAdvancedAccountingCostAccountingAuditU.S.FederalTaxation.Degreesmusthavebeenearnedandallcoursescompletedatinstitutionsaccreditedbyoneofthesixregionalaccreditingbodies(MiddleStates,

6、NewEngland,NorthCentral,Northwest,SouthernandWestern).Inthecaseoftwo-yearinstitutions,however,accreditationbytheAccreditingCommissionforIndependentCollegesandSchoolsisalsoacceptable.Alleducationmustbemetatthetimeofapplication.Alleducationaltranscript(s)an

7、d/orforeignevaluationsarerequiredtobesubmittedatthetimeofapplication.Photocopiesortranscripts"IssuedtoStudent"arenotacceptable.COURSEREQUIREMENTSCoursesearnedatacommunitycollegeor2-yeardegreegrantinginstitutionareacceptable.On-linecoursesareacceptablewhen

8、aapplicantreceivescreditforthecoursesataregionallyaccreditedU.S.university.On-linecoursesareNOTacceptablefromInternationalschools.Thesecoursesmustappearonanofficialtranscript.Correspondence,CPAReviewand/orCLEPcourse