特拉华州美国注册会计师(AICPA)总攻略

　　Delaware
 

　　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。
 

　　ELIGIBILITY FOR EXAMINATION

　　All first-time applicants must be of good character and meet ONE of the following degree and accounting concentration requirements:

　　·Master's degree with 21 semester (311/2 quarter) hours in accounting with at least one course in each of the following:

　　Introductory Accounting

　　Intermediate Accounting

　　Advanced Accounting

　　Cost Accounting

　　Audit

　　U.S. Federal Taxation;

　　·Baccalaureate degree with 21 semester (311/2 quarter) hours in accounting with at least one course in each of the following:

　　Introductory Accounting

　　Intermediate Accounting

　　Advanced Accounting

　　Cost Accounting

　　Audit

　　U.S. Federal Taxation;

　　·Associate degree with 21 semester (311/2 quarter) hours in accounting with at least one course in each of the following:

　　Introductory Accounting

　　Intermediate Accounting

　　Advanced Accounting

　　Cost Accounting

　　Audit

　　U.S. Federal Taxation.

　　Degrees must have been earned and all courses completed at institutions accredited by one of the six regional accrediting bodies (Middle States, New England, North Central, Northwest, Southern and Western). In the case of two-year institutions, however, accreditation by the Accrediting Commission for Independent Colleges and Schools is also acceptable.

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

　　COURSE REQUIREMENTS

　　Courses earned at a community college or 2-year degree granting institution are acceptable.

　　On-line courses are acceptable when a applicant receives credit for the courses at a regionally accredited U.S. university. On-line courses are NOT acceptable from International schools. These courses must appear on an official transcript.

　　Correspondence, CPA Review and/or CLEP course are not acceptable.
 

　　学业评估：

　　特拉华州的注册会计师考试申请者可在申请考试之前申请学业评估，也可以在申请考试的同时申请学业评估。所有大学院校的成绩单必须由该院校直接寄至注册会计师考试服务处特拉华州联络点。成绩单不应由申请者本人处邮寄。成绩单上须列明相关课程。国际院校的成绩单必须由外国学业评估服务公司(Foreign Academic Credentials Services, Inc.)评估，评估证书必须由该公司直接寄至注册会计师考试服务处特拉华州联络点。

　　如申请人在申请注会考试前申请学业评估预审，须向注册会计师考试服务处学业评估部递交学业预审申请表，五十美元的学业预审申请费,并安排其大学院校或外国学业评估服务公司向注会考试服务处学业评估部寄出其大学成绩单或评估证书。注册会计师考试服务处收到预审申请后大约需四周，会向申请人下发通过与否的通知。

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

　　have their credentials evaluated by the Foreign Academic Credentials Services. Foreign Academic Credentials Services, Inc.

　　obtain the form to request this services from the evaluation services agency.

　　Completed evaluations must be received by CPA Examination Services directly from the evaluation service at the time of application. Photocopies are not acceptable.

　　If required documentation is not received, the application will be determined to be incomplete and the applicant will not be permitted to take the examination and will forfeit the application fee paid.

　　A pre-evaluation will identify academic deficiencies in a candidate's education prior to submitting the Delaware First-time Application for the Uniform CPA Examination. Pre-evaluations are advisory in nature and are not a final determination of eligibility. A pre-evaluation allows a candidate to correct academic deficiencies prior to submitting the Delaware First-time Application for the Uniform CPA Examination. Pre-evaluation application: $50. Applicants who have completed or are completing educational courses or degrees at institutions outside the U.S. must have their credentials, including courses in progress, evaluated by the Foreign Academic Credentials Services. Please contact FACS at 618-656-5291 to obtain the evaluation application. A letter of determination will be mailed to pre-evaluation applicants approximately four weeks after receipt of the pre-evaluation application.
 

　　申请过程：

　　特拉华州注册会计师考试申请人向注册会计师考试服务处提交注会考试申请书、相关费用、以及以上所要求的资料。成绩单或评估证书应在提交申请书前寄至注册会计师考试服务处。如注会考试服务处未收到申请人的成绩单或评估证书，则该考试申请为不完整。注会考试服务处不予处理，也不退还申请费用。

　　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, applicants 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 Delaware State Board of Accountancy 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): $ 145.00. 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
 

　　重考申请：

　　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 credentials evaluated by the Foreign Academic Credentials Services. Foreign Academic Credentials Services, Inc., P.O. Box 400, Glen Carbon, Il 62034, (618) 656-5291.
 

　　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.