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USCPA德州报考要求说明（英文版）

来源：高顿网校 2014-10-22

　　Accounting Courses

　　The Board requires that an applicant complete 30 semester hours or quarter hour equivalents of upper-level accounting courses. Fifteen （15）semester hours must be in face-to-face courses. The courses may be completed in one of the following ways.

　　Hold a baccalaureate or higher degree from a Board-recognized institution of higher education and present a valid transcript from that institution that shows degree credit for not fewer than 30 semester hours of accounting courses as defined.

　　Hold a baccalaureate or higher degree from a Board-recognized institution of higher education，and after obtaining the degree，complete at least 30 semester hours of accounting courses from four-year degree-granting institutions or accredited community colleges，provided that all such institutions are recognized by the Board and that the accounting programs offered at the community colleges have been reviewed and accepted by the Board.

　　The Board will accept at least 30 passing semester credit hours of accounting courses without repeat from the courses listed below. The courses must meet the board's standards by containing sufficient business knowledge and application to be useful to candidates taking the CPA Examination. A Board-recognized educational institution must have accepted the courses for purposes of awarding a baccalaureate degree or its equivalent，and they must be shown on an official transcript.At least 15 of these hours must result from physical attendance at classes meeting regularly on the campus of the transcript-issuing institution. The subject matter content should be derived from the Uniform CPA Examination Content Specification Outline and cover some or all of the following courses.

　　Non-traditionally-delivered accounting courses may be considered to meet the accounting course requirements provided courses have been reviewed and approved through a formal，institutional faculty review process that evaluates the course and its learning outcomes and determines that the course does，in fact，have equivalent learning outcomes to an equivalent，traditionally delivered （face-to-face）course.

　　Accounting courses that are recognized by the Board.

　　（1）financial accounting and reporting for business organizations that may include：

　　（A）intermediate accounting （not to exceed 9 semester hours）

　　（B）advanced accounting

　　（C）accounting theory

　　（2）managerial or cost accounting（excluding introductory level courses）

　　（3）auditing and attestation services

　　（4）internal accounting control and risk assessment

　　（5）financial statement analysis

　　（6）accounting research and analysis

　　（7）up to 12 semester hours of taxation，（including tax research and analysis）

　　（8）financial accounting and reporting for governmental and/or other nonprofit entities

　　（9）up to 12 semester hours of accounting information systems，including management information systems（“MIS”），provided the MIS courses are listed or cross-listed as accounting courses，and the college or university accepts these courses as satisfying the accounting course requirements for graduation with a degree in accounting

　　（10）fraud examination

　　（11）international accounting and financial reporting

　　（12）an accounting internship program（not to exceed 3 semester hours）

　　The Board requires that a minimum of 2 semester credit hours in upper-level accounting or tax research and analysis relevant to the course content described in subsection（6）or （7）be completed. The semester hours may be obtained through a discrete（stand-alone）course or offered through an integrated approach. If the course content is offered through integration，the university must advise the board of the course（s）that contain the research and analysis content.

　　Accounting courses that are not recognized by the Board.

　　（1）elementary accounting

　　（2）principles of accounting

　　（3）financial and managerial accounting

　　（4）introductory accounting courses

　　（5）accounting software courses

　　（6）any CPA review course offered by an educational institution or of a proprietary nature

　　（7）CPE courses

　　（8）ethics courses

　　Specific requirements for the accounting internship program：

　　The accounting knowledge gained in the internship is equal to or greater than the knowledge gained in a traditional accounting classroom setting.

　　The internship course shall not be taken until a minimum of 12 semester hours of upper division accounting course work has been completed.

　　The internship plan is approved in advance by the faculty coordinator.

　　Board requirements of the employing firm：

　　Provides the faculty coordinator and the student with the objectives to be met during the internship.

　　Provides a significant accounting work experience with adequate training and supervision of the work performed by the student.

　　Provides an evaluation of the student at the conclusion of the internship，a letter describing the duties performed and the supervision to the student，and a copy of the documentation provided to the faculty coordinator and the student.

　　Board requirements of the student：

　　Keeps a diary comprising a chronological list of all work experience gained in the internship.

　　Writes a paper demonstrating the knowledge gained in the internship.

　　Provides documents with the Application of Intent evidencing that the requirements have been met.

扫一扫微信，*9时间获取USCPA考试时间提醒，体验全新备考方式

高顿网校特别提醒：已经报名2014年USCPA 考试的考生可按照复习计划有效进行！另外，高顿网校2013年USCPA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。

　　报考指南：2014年USCPA报考指南
　　考前冲刺：USCPA 考试试题考试辅导
　　高清网课：USCPA网络课程

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