2020年纽约州AICPA美国注册会计师考试报考条件
纽约州也是美国CPA考试中国考生选择的常见报考州之一，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2020年纽约州AICPA美国注册会计师考试报考条件，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。
| 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） | $209.99 |
| 商业环境（BEC） | $209.99 |
| 财务会计与报告（FAR） | $209.99 |
| 法规（REG） | $209.99 |
| 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 |
| 学历及学分要求（4种不同情况） | |
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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. |
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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. |
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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. |
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Note: The following two subjects: Communications and Ethics and Responsibilities, are required and may come from accounting or business. |
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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>> | |
（本文内容整理自NASBA官网，如有变动，请以官网更新内容为准！）
正保会计网校拥有专业的U.S.CPA师资团队，不仅为学员提供专业针对性的指导课程，并为学员提供考前免费预评估，选州报考，签证指导，考位预约，补学分，执照申请等一站式的专业考务服务！帮助学员无忧学习，高效备考！
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