美国CPA考试——缅因州报考要求（附报考费用明细）

费用

申请费（首次申请需缴纳）

$150.00

考试报名费

审计与鉴证（AUD）

$208.40

商业环境（BEC）

$208.40

财务会计与报告（FAR）

$208.40

法规（REG）

$208.40

注册费（非首次申请需缴纳）

4 examination sections

$75.00

3 examination sections

$75.00

2 examination sections

$75.00

1 examination section

$75.00

学历要求

总学分要求：

120学分

至低学位要求：

学士学位及以上

具体要求：

● Be of good character and reputation; and
● Have earned at least a baccalaureate or higher degree conferred by a regionally accredited college or university acceptable to the Board and completed at least 120 semester hours of college level education; and
● Have completed 15 semester hours in one or more of the topics listed below. At least 3 semester hours must be earned in auditing and attestation services.
    ● financial accounting and reporting for business organizations
    ● financial accounting and reporting for government and not-for-profit entities
    ● auditing and attestation services
    ● managerial or cost accounting
    ● taxation
    ● fraud examination
    ● internal controls and risk assessment
    ● financial statement analysis
    ● accounting research and analysis
    ● tax research and analysis
    ● accounting information systems
    ● ethics relevant to the practice of public accounting

是否接受在校生报考

接受在校生报考（需满足条件）：
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The baccalaureate degree and 120 semester hours must be complete within 120 days following the actual date you took your first test section, or scores will not be released and credit for any completed part of the examination will not be given. The basic courses in accounting and auditing must be complete at the time of application. All educational transcripts, Certificate of Enrollments, and/or foreign evaluations are required to be submitted to CPA Examination Services. You may submit official school transcripts, Certificate of Enrollments and/or foreign evaluations separately or included with the first-time application.

成绩单要求

是否可以在读报考？（选）

是

认可的评估机构：

NIES, FACS

成绩有效期

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