美國(guó)CPA考試——緬因州報(bào)考要求（附報(bào)考費(fèi)用明細(xì)）

費(fèi)用

申請(qǐng)費(fèi)（首次申請(qǐng)需繳納）

$150.00

考試報(bào)名費(fèi)

審計(jì)與鑒證（AUD）

$208.40

商業(yè)環(huán)境（BEC）

$208.40

財(cái)務(wù)會(huì)計(jì)與報(bào)告（FAR）

$208.40

法規(guī)（REG）

$208.40

注冊(cè)費(fèi)（非首次申請(qǐng)需繳納）

4 examination sections

$75.00

3 examination sections

$75.00

2 examination sections

$75.00

1 examination section

$75.00

學(xué)歷要求

總學(xué)分要求：

120學(xué)分

至低學(xué)位要求：

學(xué)士學(xué)位及以上

具體要求：

● 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

是否接受在校生報(bào)考

接受在校生報(bào)考（需滿足條件）：
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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.

成績(jī)單要求

是否可以在讀報(bào)考？（選）

是

認(rèn)可的評(píng)估機(jī)構(gòu)：

NIES, FACS

成績(jī)有效期

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