美国CPA考试——密歇根州报考要求（附报考费用明细）

申请费（首次申请需缴纳）

$147.00

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

$117.00

3 examination sections

$99.00

2 examination sections

$81.00

1 examination section

$63.00

学历要求

总学分要求：

无

至低学位要求：

本科学位

学分要求（二选一即可）：

一、Have completed a curriculum required for a baccalaureate degree with a concentration in accounting from a regionally accredited U.S. educational institution, including the completion of:
1. 3 semester hours （4.5 quarter） hours in Auditing,
2. 21 semester （31.5 quarter） hours in accounting including study in each of the following:
1. Financial Accounting and Accounting Theory
2. Managerial Accounting, including Cost Accounting
3. Accounting Systems and Controls
4. U.S. Federal Taxation
5. Governmental/Fund Accounting
3. 24 semester （36 quarter） hours in general business subjects
　

二、Have completed a curriculum required for a baccalaureate degree from a regionally accredited institution （or equivalent educational institution） including the completion of:
1. 3 semester hours （4.5 quarter） hours in Auditing,
2. 21 semester （31.5 quarter） hours in accounting including study in each of the following:
1. Financial Accounting and Accounting Theory
2. Managerial Accounting, including Cost Accounting
3. Accounting Systems and Controls
4. U.S. Federal Taxation
5. Governmental/Fund Accounting
3. 24 semester （36 quarter） hours in general business subjects
　

是否接受在校生报考

是

接受在校生报考，
需要满足要求
　

1、submit an official transcript from each school you attended.

2、submit to CPA Examination Services a completed Certificate of Enrollment form. This form is evidence that you are currently enrolled and that all courses and graduation requirements will be completed within 60 days immediately following the actual date in which you take your first test section. The form must be signed by an authorized official of the college and signed by you.

3、The official transcript（s） and Certificate of Enrollment Form must be submitted directly from your school.

4、If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.

5、If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

成绩单要求

是否可以在读报考？（选）

是

认可的评估机构：

NIES