缅因州美国注册会计师(AICPA)攻略

　　Maine
 

　　学业要求：

　　蒙大拿州注册会计师考试申请人必须有至少二十四个会计高级课程学时或会计研究生学时。其中应包括至少一门财务会计、一门审计、一门税务、和一门管理会计课程。此外申请人还须有至少二十四个商科相关课程学时，如信息系统、商法、金融、经济学、市场营销、道德准则、组织行为、商业量化应用、交流技巧等。高级课程通常指在大学三年级和大学四年级所开设的非原理入门类课程。

　　All first-time applicants must be:

　　completed at least 24 semester hours of upper division or graduate level accounting courses including at least one course in each of the following subject areas:

　　financial accounting,

　　auditing,

　　taxation,

　　management accounting AND

　　completed at least 24 semester hours in business related courses such as;

　　information systems,

　　business law,

　　finance,

　　economics,

　　marketing,

　　ethics,

　　organizational behavior,

　　quantitative applications in business,

　　communication skills.

　　All education must be met at the time of application. All educational transcript(s) and/or foreign evaluations are required to be submitted at the time of application.

　　COURSE REQUIREMENTS

　　Commercial CPA review courses are not acceptable.

　　Photocopies or transcripts "Issued to Students" are not acceptable.

　　Education earned at a community college or 2-year degree granting institution is acceptable.

　　Upper division courses are normally defined as junior or senior level. In accounting, this would be all courses taken beyond the elementary level.

　　Graduate level is defined as courses that apply towards an advanced degree offered by an accredited educational institution offering bachelor's and graduate degrees in business or accounting.

　　Correspondence, on-line courses and CLEP credit are acceptable when an applicant receives credit for the courses at a regionally accredited university. These courses must appear on an official transcript.

　　One quarter unit or hour of credit is equivalent to two thirds of a semester unit or hour.
 

　　学业评估：

　　注会考试申请人须在申请考试时满足学业要求。蒙大拿州的注会考试申请者应向注册会计师考试服务处蒙大拿州联络点寄交其大学正式成绩单。国外院校的成绩单必须由外国学业评估服务公司(Foreign Academic Credentials Services, Inc.)予以评估。其他评估公司的评估报告不予接受。

　　All education must be met at the time of application. All educational transcript(s) and/or foreign evaluations are required to be submitted at the time of application.

　　Applicants who have completed educational requirements at institutions outside the U.S. must;.

　　have their educational credentials evaluated by the Foreign Academic Credential Service, Inc.
 

　　申请过程：

　　蒙大拿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、大学正式成绩单、评估证书(如需要)、以及三封由推荐人证明申请人品行良好的推荐书。每名推荐人必须认识申请人至少三年。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。

　　First-time applicants must submit to CPA Examination Services:

　　I. Application

　　Completed, signed first-time application;

　　An Authorization for Interstate Exchange of Examination Information Form, if applicable;

　　Fee payable to CPA Examination Services. (Notate candidate name and state on payment document)

　　Three letters of reference in support of the candidate's application.

　　II. Official transcript(s)

　　Official transcript(s) from each institution at which original credit towards the educational requirement was earned;

　　Foreign Evaluation, 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 Montana Board of Public Accountants and CPA Examination Services do not control space availability or location of the test centers.
 

　　初次申请：

　　All applicants are required to pay both an application fee and an examination fee upon submission of the first-time application.

　　Application fee (non-refundable): $ 170.00

　　Examination fee

　　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:$65.00美元(一门)、 $80.00美元(二门)、$95.00美元（三门）、或$110.00美元(四门)。

　　REGISTRATION FEE: 4 exam sections - $110.00 3 exam sections (any combination) - $95.00

　　2 exam sections (any combination) - $80.00 1 exam section - $65.00
 

　　指定评估机构：

　　FACS

　　Applicants who have completed educational requirements at institutions outside the U.S. must;

　　have their educational credentials evaluated by the Foreign Academic Credential Service, 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.