2015年科罗拉多州AICPA报考条件和执照要求将发生重大变化

2015-04-13USCPA学习网 分类：uscpa报考 阅读(0)

科罗拉多州一直都是华人常见报考州，鉴于其报考条件和执照要求不是那么严格所以该州深受中国考生喜爱。

各位报考AICPA的小伙伴们注意啦，由于2015年整个AICPA报考门槛抬升这一大环境的推动，科罗拉多州将不再像之前那样较容易的申请报考了。2015年7月1日，科罗拉多州AICPA报考条件和执照要求将发生重大变化，变化如下：

AICPA报考条件 2015年7月1日前 2015年7月1日后
Bachelor’s degree (120 semester hours) with a minimum of:

•27 semester hours in Accounting, including 3 hours in auditing. Of the 27 hours, 21 must be above the introductory level

•21 semester hours in other business administration subjects. No more than 6 hours can be from a single subject area		 Bachelor’s degree (120 semester hours) with a minimum of:

•27 semester hours in non-duplicative Accounting coursework , including 3 hours in auditing. Of the 27 hours, 21 must be above the introductory level. (see course listing below)

•21 semester hours of non-duplicative Business coursework , of which 12 hours must be above the introductory level. No more than 6 hours can be from a single subject area.
AICPA执照要求 Education Requirements:
•No additional education required.

Pass the ethics exam

Experience requirements:
•1 year of work experience under a CPA. In lieu of experience you may satisfy the requirement with a BA degree + 30 semester hours of non-duplicative study which includes a total of 45 semester hours in accounting.		 Education Requirements:

Minimum 150 semester hours of education including:

•33 semester hours of non-duplicative Accounting course work, including 6 hours in auditing, and 3 hours (or more) in accounting ethics. Of 33 hours, 27 hours must be above the introductory level
•27 hours of non-duplicative Business coursework , including 3 hours in business, technical or accounting communications. Of the 27 hours, 18 hours must be above the introductory level

Pass the ethics exam

Experience requirements:
•1 year of work experience, including 1,800 hours that are verified by an actively licensed CPA


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