新泽西州美国注册会计师(AICPA)攻略

　　New Jersey
 

　　学业要求：

　　新泽西州注册会计师考试申请人必须年满十八周岁，品行良好。如申请人毕业于二零零零年七月一日前，则必须拥有由州会计委员会承认的大学所颁发的学士学位。其大学学业应包含六十学时以下类型的课程：英语、历史、外国语、数学、心理学、科学、地理、美术与音乐；同时有六十学时的专业课程包括至少二十四学时的会计课程、六学时的商法课程、六学时的金融课程、六学时的经济学课程、以及十八学时的相关商科课程。2000年7月1日后毕业的申请人，必须拥有会计委员会承认的大学所颁发的学士学位以及120个总学分。

　　First time candidates must:

　　- Be at least 18 years of age;

　　- Be of good moral character;

　　Candidates who graduate prior to July 1, 2000 must possess a baccalaureate degree from an accredited institution, or its equivalent, based upon a curriculum that includes a minimum of 60 semester hours selected from courses in English, history, foreign languages, mathematics, general psychology, science, geography, fine arts and music; and a minimum of 60 semester.

　　hours in professional courses including at least 24 semester hours in accounting; at least 6 semester hours in business law; at least 6 semester hours in finance; at least 6 semester hours in economics; and at least 18 semester hours in related business subjects.

　　Candidates who graduated after July 1, 2000 may sit for the exam with a Bachelors degree earned at a regionally accredited University or AARTS (Association of Advanced Rabbinical and Talmudic Schools) accredited University and 120 semester hours.
 

　　学业评估：

　　新泽西州注会考试申请人须在申请考试时满足上述学业要求。所有大学院校的正式成绩单必须由该院校直接寄至注册会计师考试服务处新泽西州联络点。成绩单不得由申请者本人处邮寄。

　　成绩单必须反映出该申请者所获得的学位及所完成的课程。如成绩单尚未反映出申请者的学位，则申请者在安排其大学院校向注会考试服务处寄出已有的成绩单之外，还应要求其大学向注会考试服务处寄出学业完成证书(Certificate of Completion/COC)，该学业完成证书应证明申请者已完成所有为获得学位所需的学业，且可在申请注会考试后六十天之内在其成绩单上反映出所获得的学位。当申请者获得反映学位的最终成绩单后，应向注会考试服务处补交其列有全部课程及学位的成绩单。该成绩单应由其大学院校直接寄至注会考试服务处新泽西州联络点。如注会考试服务处未在规定时间之内收到考生的最终成绩单，则不告知考生注会考试成绩。

　　如申请人已从位于新泽西州的学业资格部门(Bureau of Academic Credentials)获得了会计资格合格证书(AQC)，可将该证书附于注会考试申请书上，而不需向注会考试服务处递交其大学成绩单。

　　Applicants who have completed the educational requirement at the time of application must:

　　- submit an official transcript(s) directly from each institution at which original credit toward the educational requirement has been earned to CPA Examination Services. The degree earned must be posted on the official transcript.

　　Applicants who are currently enrolled in college at the time of application must:

　　- submit an official transcript(s) directly from each institution at which original credit toward the educational requirement has been earned to CPA Examination Services.AND

　　- submit to CPA Examination Services a completed Certificate of Enrollment form. This form is evidence that the applicant is currently enrolled and that all courses and graduation requirements will be completed. The form must be signed by an authorized official of the college and signed by the applicant.

　　After all educational requirements have been met, the applicant must:

　　- submit a final official transcript(s) directly from the academic institution to CPA Examination Services. The degree earned must be posted on the official transcript.; applicants are advised that if the required final official transcript is not received, the application will be determined to be incomplete, the applicant will NOT receive a Notice to Schedule (NTS), will NOT be permitted to take the examination, will forfeit all fees paid, and will be required to reapply as a First-time applicant again. The New Jersey State Board of Accountancy nor CPA Examination Services will remind applicants to submit any official transcripts as required.

　　Applicants who have obtained Accountancy Qualifying Certificates (AQCs) from the Bureau of Academic Credentials in Trenton should forward the original AQC's with their applications. They need NOT arrange to have their official transcripts forwarded to CPA Examination Services.
 

　　申请过程：

　　新泽西州注会考试申请人向注册会计师考试服务处提交经公证的考试申请书、费用、经公证的国外成绩单评估证书(如需要)，并提前安排大学寄出成绩单和学业完成证书。评审通过后，注册会计师考试服务处向考生颁发安排考试通知(NTS)。考生按通知要求与Prometric考试中心联系预约考试的时间地点。安排考试通知为六个月有效。

　　The following documents must be received before your application will be reviewed. Failure to submit one or more of the following will delay processing time and prevent you from taking the examination:

　　A completed First-time application,

　　Application and examination fees to CPA Examination Services,

　　Official transcript(s),

　　Foreign evaluations, if applicable

　　After eligibility to take the examination is determined by the Board (or its agent), NASBA will issue a Notice to Schedule (NTS) to applicants.

　　The NTS is valid for one testing event or six (6) months whichever is first exhausted for each examination section. The NTS includes the date that the NTS expires.

　　Upon receipt of the NTS, candidates are required to contact Prometric, Inc. (Prometric) to schedule the examination. See the

　　Candidate Bulletin for complete instruction on how to schedule the examination. For a list of test centers, visit Prometric's web site at www.prometric.com. The New Jersey State Board of Accountancy and CPA Examination Services do not control space availability or location of the test centers.
 

　　初次申请：

　　Application fee: $ 225.00

　　Examination fees are listed below.

　　Auditing and Attestation (AUD) $ 230.55

　　Business Environment and Concepts (BEC) $ 180.95

　　Financial Accounting and Reporting (FAR) $ 218.15

　　Regulation (REG) $ 193.35
 

　　重新申请：

　　如未考过而申请重考,申请注册费为:$70.00美元(一门)、 $85.00美元(二门)、$100.00美元（三门）、或$115.00美元(四门)。

　　REGISTRATION FEE: 4 exam sections - $115.00 3 exam sections (any combination) - $100.00

　　2 exam sections (any combination) - $85.00 1 exam section - $70.00
 

　　指定评估机构：

　　ECE

　　Applicants who have completed educational requirements at institutions outside the U.S. must have their credentials evaluated (a subject analysis evaluation) by the Education Credential Evaluators. Educational Credential Evaluators, Inc
 

　　NTS有效期：

　　6个月。

　　The NTS is valid for one testing event or six (6) months whichever is first exhausted for each examination section. The NTS includes the date that the NTS expires.