中國AICPA考生常見報(bào)考州——紐約

　　想去紐約考AICPA的考生注意，New York針對AICPA的考試要求為至少是學(xué)士學(xué)位，其中總的學(xué)位要求是150個，會計(jì)至少為24個，商業(yè)學(xué)分要求為至少21個，具體要求詳見下文：

　　Completed a registered 120 program approved by NYSED （CPA Examination Services reviews education. Complete Registered Program Form）， or 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 Completed a bachelor’s or higher degree and a minimum of 120 semester hours in the following areas：24 semester hours in accounting to include each of the following：Financial accounting，Cost accounting，Taxation，Audit and attestation， and 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. Option 2 （120 sit rule）： If you did not apply for licensure prior to August 1， 2009， or 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：

　　120 semester hours of college level education；A course covering each of the following：Financial accounting，Cost or management accounting，Taxation，Audit and attestation. 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：

　　Completed a registered 150 program approved by NYSED （CPA Examination Services reviews education. Complete Registered Program Form）， or Completed a master‘s degree with a major in accounting from a school accredited in accounting by AACSB （CPA Examination Services reviews education）， or Completed a bachelor’s or higher degree and a minimum of 150 semester （225 quarter） hours in college level education to include the following：33 semester （49.5 quarter） hours in accounting to include each of the following：Financial accounting，Cost accounting，Taxation，Audit and attestation，Accounting research， and 36 semester （54 quarter） hours in general business. Note： The following two subjects： Communications and Ethics and Responsibilities， are required and may come from accounting or business.

　　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. The New York State Education Department reviews experience （Complete Form 4 – Applicant Experience Record）。

　　All official transcripts and/or foreign *uations must be submitted to CPAES at the time of application.

　　Applicants who have submitted a licensure application， licensure fee and completed their education prior to August 1， 2009， but do not apply for the examination until after this date， can still sit for the examination under the 120 hour rule.
 

　　Good luck!