纽约州也是美国CPA考试中国考生选择的常见报考州之一,纽约州(State of New York)USCPA报考条件有哪些?为帮助大家选择适合自己的报考州参加考试,正保会计网校特别整理了纽约州(State of New York)USCPA报考条件,以供大家参考~
纽约州(State of New York,NY),位于美国东北部,是美国经济至发达的州之一。
纽约州是美国的神经中枢和经济心脏。金融、商业、工业、艺术、服装等方面在美国各州居于领导地位,农业和制造业为该州的主要产业。它拥有美国之纽约市及纽约港。
纽约市及郊县 (下州)以外的地区称为上州。别称帝国州。纽约州原为印第安人居住 ,17世纪前半叶为荷兰殖民地,1664年英国占领后改名为纽约。
学历及学分要求(4种不同情况) | |
Option 1 (120 licensure requirement): If you applied for licensure and completed your education prior to August 1, 2009, you must meet one of the following: | 1. Completed a registered 120 program approved by NYSED (CPA Examination Services reviews education. Complete Registered Program Form), or 2. Completed a bachelor’s degree with a major in accounting from a school accredited in accounting by the Association to Advance Collegiate Schools of Business (AACSB). (CPA Examination Services reviews education,) or 3. Completed a bachelor’s or higher degree and a minimum of 120 semester hours in the following areas: (1)24 semester hours in accounting to include each of the following: ·Financial accounting, ·Cost accounting, ·Taxation, ·Audit and attestation, and (2)21 semester hours in business and accounting, ·6 semester hours (or 4 semester hours at the graduate level) in business law, ·6 semester hours in finance, ·3 semester hours in statistics, and ·6 semester hours in economics. |
Option 2 (120 sit rule): If you completed your education after August 1, 2009 and want to sit before completing 150 semester hours, you must meet each of the following: | (1)120 semester hours of college level education; (2)A course covering each of the following: ·Financial accounting, at the upper level, ·Cost or management accounting, ·Taxation, ·Audit and attestation, at the upper level. |
Option 3 (150 licensure requirement): If you applied for licensure or completed your education after August 1, 2009 and have completed 150 semester hours, you must meet one of the following: | 1. Completed a registered 150 program approved by NYSED (CPA Examination Services reviews education. Complete Registered Program Form), or 2. Completed a master’s degree with a major in accounting from a school accredited in accounting by AACSB (CPA Examination Services reviews education), or 3. Completed a bachelor’s or higher degree and a minimum of 150 semester (225 quarter) hours in college level education to include the following: (1)33 semester (49.5 quarter) hours in accounting to include each of the following: ·Financial accounting, at the upper level, ·Cost accounting, ·Taxation, ·Audit and attestation, at the upper level, ·Accounting research, and (2)36 semester (54 quarter) hours in general business. |
Note: The following two subjects: Communications and Ethics and Responsibilities, are required and may come from accounting or business. | |
Option 4: Fifteen years of public accounting experience acceptable to the State Board for Public Accountancy may be substituted for education for the admission to the examination. | This experience must be earned under the direct supervision of a U.S. certified public accountant or a New York State public accountant, involve the application of U.S. generally accepted accounting principles (GAAP) and generally accepted auditing standards(GAAS), and contain substantial exposure to auditing and financial statement preparation. |
成绩单要求 | |
认可的评估机构: | NIES 点击免费预评估学历资格>> |
点击了解更多纽约州USCPA考试报考要求>> |
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