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AICPA执照和报考区别:俄勒冈州2021年AICPA执照申请要求


时间:2021-04-29 10:30
来源:AICPA考试
俄勒冈州AICPA执照申请州之一,申请该州执照需要满足:Applicant must demonstrate to the satisfaction of the Board, achievement of competency in seven core areas.
 
对学历、学分的要求是:
 
150 Semester (225 quarter) Hours, including a Bachelor Degree from a regionally accredited college or university that includes:
 
24 semester (36 quarter) hours in upper-division* accounting specific courses; and
 
24 semester (36 quarter) hours in accounting or related (lower-division accounting, business, economics, finance, and written and/or oral communication)
 
Courses from community colleges are acceptable if they are transferable to an accredited four-year college or university.  Generally 100 and 200 level community college courses are considered transferable.  You are not required to actually transfer the courses to a 4-year college or university.
 
- Internship courses are limited to a maximum of 4 semester hours or 6 quarter hours
 
- Upper-division courses are classified as 300 level or above.  Principles and introductory courses cannot be used to meet this requirement.
 
工作经验:
 
Applicants for the CPA license must obtain the experience competencies as described below and have a minimum of 12 months full-time employment or a total of 2,000 hours of equivalent part-time experience obtained over a period of 12 or more months.

 
All experience must be directly supervised by a qualified supervisor licensee.  A supervisor licensee is a person who holds an active CPA license issued by any state or a PA license issued under ORS 673.100 during the period of supervision and for at least five of the past seven years immediately prior to such supervision.  NOTE:  A PA may not act as a supervisor licensee or verify an applicant's experience relating to attest services.
 
道德考试要求:
 
Must pass AICPA Professional Ethics Exam for initial licensure or an exam on the Code of Professional Ethics offered by the Oregon Society of CPAs。
 
AICPA报考和执照申请区别:
 
通过美国AICPA考试,并不是获得美国AICPA执照的终点,而是获得美国AICPA执照的重要一个环节。
 
申请AICPA执照具有审计签字权,但是如果自己不从事审计工作或者目前用不到AICPA签字等都可以根据自己情况决定什么时候申请执照。
 
AICPA执照申请要看学分,学历,工作经验,SSN,AICPA签字人等因素,一般要求是:
 
(1)首先通过AICPA四门科目考试;
 
(2)学士学位及150个总学分要求,会计学分和商业学分执照申请时候往往高于报考时的要求,个别州报考执照学分要求一样;
 
(3)至少一年的会计师事务所、产业界、教育、政府等专业经验;
 
(4)专业经验必须要经过已经有执业资格的注册会计师进行签字认证,方能生效。
 
同时,大多数州都要求申请人必须要通过AICPA统一的伦理道德考试(Ethics Exam)或者本州自行设计的伦理道德考试后,才能申请执照。
 
对于中国大陆申请人或者初到美国的中国公民申请人来说,申请美国CPA执照还需要注意目标申请州是否要求申请人具备美国社会安全号(Social Security Number, SSN)和该州是否承认海外的工作经验,故此,中国申请人在申请美国注册会计师执照前的选州环节和考试环节要特别注意这两个问题。

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关键词: AICPA考试(1544)AICPA(2796)

作者:AICPA培训

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