注册会计师AICPA执照全美通用不是奢望

来源: 高顿网校 2014-05-12
  The concept of Substantial Equivalency was developed to allow licensed CPAs to practice across jurisdictions more readily. Under Section 23 of the Uniform Accountancy Act (UAA), a CPA with a CPA license in good standing from a jurisdiction with CPA licensing requirements that are essentially equivalent to those outlined in the UAA (degree with 150 hours, minimum 1 year experience and successful completion of the Uniform CPA Examination) may be granted a privilege to practice in another jurisdiction that is not the CPAs principal place of business. Several jurisdictions have adopted a Section 23 privilege to practice. It is the responsibility of the CPA to contact the board of accountancy in the state he/she intends to practice to determine if the state has adopted Section 23 and if it requires notification or payment of a fee. This information may also be found in NASBA's Accountancy Licensing Library.
  NASBA's National Qualification Appraisal Service (NQAS) has reviewed the CPA licensure requirements of its member jurisdictions to determine which CPA licensure requirements are substantially equivalent to the licensure requirements of the UAA. Individuals who are licensed in jurisdictions that are not substantially equivalent may have their credentials evaluated by NASBA's CredentialNet service to determine their individual substantial equivalency.
  Substantially Equivalent StatesThe National Qualification Appraisal Service has found the following jurisdictions to have CPA licensure requirements that are substantially equivalent to those of the UAA.
  * These states are two-tier. A certificate is initially obtained which does not allow the individual full privileges as a CPA. After additional requirements are met, the certificate holder may receive a license or permit. Only those CPAs holding an active license or permit are considered substantially equivalent.
  ** These states currently have more than one path to licensure, with at least one path meeting the 3E criteria of the UAA (baccalaureate degree or higher with 150 semester hours, minimum 1 year experience and Uniform CPA Examination). Based on their current laws/rules, these states have passed legislation terminating the alternative paths within the time limits set forth by the UAA. (The ** notation is informational and does not affect a state's current SE status. At such time as the alternate paths to licensure expire and the 3E criteria is the sole path to licensure in these states, the ** notation will be removed.)
  Non-Substantially Equivalent StatesThe National Qualification Appraisal Service has not found the following jurisdictions to have CPA licensure requirements that are substantially equivalent to those of the UAA:
  Virgin Islands
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USCPA备考 热门问题解答
美国注会考试考多少分及格?

uscpa一共有四门科目,每门考试的满分为99分,75分及格,但是这个75不是75%的正确率,不能被理解为百分比。

uscpa一共几门几年考完?

uscpa总共考4门,一般单科成绩的有效期为18个月,大家需要在这个有效期的时间内,通过剩余的三门科目,否则第一门通过的考试成绩就作废,需要重考。因此,uscpa考试周期最长为18个月。

uscpa一年能考几次?

NASBA和AICPA开启了连续测试期后,大家可以不受限制的全年参加uscpa考试。在uscpa的考试成绩公布后,如果大家发现自己没有通过考试,能够马上申请并参加该门科目考试,也不用再等待下一个考季才能申请重考。

uscpa的含金量如何?

uscpa是美国正式的注册会计师国家资格,在美国拥有审计签字权,作为美国财经领域的三大黄金证书之一,在国内外都有着很好的知名度。很多外企招聘财务经理或财务总监岗位,都将持有uscpa证书作为优先录用条件。

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Feifei

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Zhou

高顿USCPA明星讲师

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管理学博士
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Jin

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加拿大英属哥伦比亚大学会计硕士
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Lai

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