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2021年AICPA马里兰州执照申请及考试科目


时间:2021-04-27 10:52
来源:AICPA考试
马里兰州AICPA执照申请州之一,申请2021年马里兰州AICPA执照需要满足以下条件要求:(立信AICPA咨询微信:aicpalixin)
 
学历要求:学士学位及以上学历;
 
学分要求:150个总学分,30 undergraduate semester hours in accounting and ethics subject matter, including: one 3 semester credit hour course each in auditing, cost accounting or managerial accounting, U.S. federal income tax and ethics; a minimum of 9 semester hour credits in financial accounting; and a minimum of 9 semester hour credits in elective accounting courses. Additionally, must have least 21 undergraduate semester hours completed in at least in five of the following nine subject areas: statistics, economics, corporation or business finance, management, marketing, U.S. business law, business communication, quantitative methods, and computer science/information systems。
 
*Quarter credit hours are also accepted and are equivalent to 2/3 of a semester hour (divide quarter credits by 1.5 or multiply semester credits by 1.5).
 
经验要求:1 year of experience, verified by a licensed CPA, providing any type of services or advice using accounting, attest, management advisory, financial advisory, tax or consulting skills。
 
道德考试:必须通过AICPA职业道德考试才能获得初始许可。
 
要在马里兰工作或居住,有SSN的要求。

 
申请AICPA执照之前需要先通过四门科目考试!
 
通过AICPA四科考试是申请AICPA执照的前提,四科分别是:
 
Financial Accounting&Reporting财务会计与报告,简称FAR
 
Auditing&Attestation审计,简称AUD
 
Business Environment&Concepts商业环境,简称BEC
 
Regulation法规,简称REG
 
题型:
 
四科共有三种考试题型,分别是:选择题,案例分析题,写作题。
 
四科题型分配:
 
FAR,AUD,BEC都是有50%的选择题和50%的案例分析题组成,另外BEC还有个写作题,其BEC题型是由50%的选择+35%的案例分析+15%的写作题组成。
 
及格线:满分99分,75分及格

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关键词: AICPA考试(1535)AICPA(2787)

作者:AICPA培训

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