更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

考试日历

资料中心

考试动态

就业前景

热门题库

网校课程

精彩推荐

全部

德州USCPA考试报考要求，上海学员看过来

来源：高顿网校 2014-12-29

　　USCPA（美国注册会计师）考试每年仅在美国各州及其领属土地举行，其中美国各州对USCPA的报考要求也不一样，那么德州的报考要求具体是什么呢？高顿网校USCPA责任小编带您一起来了解！

　　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.

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

在线咨询热销

专业老师服务限时优惠

图文问答

图片文字快速问答