特拉華州美國(guó)注冊(cè)會(huì)計(jì)師(AICPA)考務(wù)信息

　　Delaware

　　學(xué)業(yè)要求：

　　特拉華州注冊(cè)會(huì)計(jì)師申請(qǐng)人必須品行良好(不得有任何違法犯罪、濫用或處理不當(dāng)他人財(cái)務(wù)、及逃稅漏稅等前科)，且滿足以下三個(gè)條件之一：

　　1〉擁有碩士學(xué)位，及二十一個(gè)會(huì)計(jì)學(xué)專業(yè)學(xué)時(shí)。這二十一個(gè)會(huì)計(jì)學(xué)專業(yè)學(xué)時(shí)中必須包括以下課程：初級(jí)會(huì)計(jì)、中級(jí)會(huì)計(jì)、高級(jí)會(huì)計(jì)、成本會(huì)計(jì)、審計(jì)、和美國(guó)聯(lián)邦稅法。

　　2〉擁有學(xué)士學(xué)位，及二十一個(gè)會(huì)計(jì)學(xué)專業(yè)學(xué)時(shí)。會(huì)計(jì)學(xué)時(shí)中必須包括以下課程：初級(jí)會(huì)計(jì)、中級(jí)會(huì)計(jì)、高級(jí)會(huì)計(jì)、成本會(huì)計(jì)、審計(jì)、和美國(guó)聯(lián)邦稅法。

　　3〉擁有大專學(xué)位，及二十一個(gè)會(huì)計(jì)學(xué)專業(yè)學(xué)時(shí)。會(huì)計(jì)學(xué)時(shí)中必須包括以下課程：初級(jí)會(huì)計(jì)、中級(jí)會(huì)計(jì)、高級(jí)會(huì)計(jì)、成本會(huì)計(jì)、審計(jì)、和美國(guó)聯(lián)邦稅法。

　　學(xué)位和學(xué)時(shí)必須從經(jīng)認(rèn)證的學(xué)院機(jī)構(gòu)處獲得。州會(huì)計(jì)委員會(huì)承認(rèn)社區(qū)大學(xué)和由美國(guó)認(rèn)證機(jī)構(gòu)認(rèn)證的二年制大學(xué)與互聯(lián)網(wǎng)大學(xué)課程。但非美國(guó)國(guó)內(nèi)的互聯(lián)網(wǎng)大學(xué)課程不予承認(rèn)。函授大學(xué)、注會(huì)考試復(fù)習(xí)課及大學(xué)同等資歷考試也不予承認(rèn)。

　　ELIGIBILITY FOR EXAMINATION

　　All first-time applicants must be of good character and meet ONE of the following degree and accounting concentration requirements:

　　·Master's degree with 21 semester (311/2 quarter) hours in accounting with at least one course in each of the following:

　　Introductory Accounting

　　Intermediate Accounting

　　Advanced Accounting

　　Cost Accounting

　　Audit

　　U.S. Federal Taxation;

　　·Baccalaureate degree with 21 semester (311/2 quarter) hours in accounting with at least one course in each of the following:

　　Introductory Accounting

　　Intermediate Accounting

　　Advanced Accounting

　　Cost Accounting

　　Audit

　　U.S. Federal Taxation;

　　·Associate degree with 21 semester (311/2 quarter) hours in accounting with at least one course in each of the following:

　　Introductory Accounting

　　Intermediate Accounting

　　Advanced Accounting

　　Cost Accounting

　　Audit

　　U.S. Federal Taxation.

　　Degrees must have been earned and all courses completed at institutions accredited by one of the six regional accrediting bodies (Middle States, New England, North Central, Northwest, Southern and Western). In the case of two-year institutions, however, accreditation by the Accrediting Commission for Independent Colleges and Schools is also acceptable.

　　All education must be met at the time of application.

　　All educational transcript(s) and/or foreign evaluations are required to be submitted at the time of application. Photocopies or transcripts "Issued to Student" are not acceptable.

　　COURSE REQUIREMENTS

　　Courses earned at a community college or 2-year degree granting institution are acceptable.

　　On-line courses are acceptable when a applicant receives credit for the courses at a regionally accredited U.S. university. On-line courses are NOT acceptable from International schools. These courses must appear on an official transcript.

　　Correspondence, CPA Review and/or CLEP course are not acceptable.

　　學(xué)業(yè)評(píng)估：

　　特拉華州的注冊(cè)會(huì)計(jì)師考試申請(qǐng)者可在申請(qǐng)考試之前申請(qǐng)學(xué)業(yè)評(píng)估，也可以在申請(qǐng)考試的同時(shí)申請(qǐng)學(xué)業(yè)評(píng)估。所有大學(xué)院校的成績(jī)單必須由該院校直接寄至注冊(cè)會(huì)計(jì)師考試服務(wù)處特拉華州聯(lián)絡(luò)點(diǎn)。成績(jī)單不應(yīng)由申請(qǐng)者本人處郵寄。成績(jī)單上須列明相關(guān)課程。國(guó)際院校的成績(jī)單必須由外國(guó)學(xué)業(yè)評(píng)估服務(wù)公司(Foreign Academic Credentials Services, Inc.)評(píng)估，評(píng)估證書必須由該公司直接寄至注冊(cè)會(huì)計(jì)師考試服務(wù)處特拉華州聯(lián)絡(luò)點(diǎn)。

　　如申請(qǐng)人在申請(qǐng)注會(huì)考試前申請(qǐng)學(xué)業(yè)評(píng)估預(yù)審，須向注冊(cè)會(huì)計(jì)師考試服務(wù)處學(xué)業(yè)評(píng)估部遞交學(xué)業(yè)預(yù)審申請(qǐng)表，五十美元的學(xué)業(yè)預(yù)審申請(qǐng)費(fèi),并安排其大學(xué)院校或外國(guó)學(xué)業(yè)評(píng)估服務(wù)公司向注會(huì)考試服務(wù)處學(xué)業(yè)評(píng)估部寄出其大學(xué)成績(jī)單或評(píng)估證書。注冊(cè)會(huì)計(jì)師考試服務(wù)處收到預(yù)審申請(qǐng)后大約需四周，會(huì)向申請(qǐng)人下發(fā)通過(guò)與否的通知。

　　Applicants who have completed educational requirements at institutions outside the U.S. must;

　　have their credentials evaluated by the Foreign Academic Credentials Services. Foreign Academic Credentials Services, Inc.

　　obtain the form to request this services from the evaluation services agency.

　　Completed evaluations must be received by CPA Examination Services directly from the evaluation service at the time of application. Photocopies are not acceptable.

　　If required documentation is not received, the application will be determined to be incomplete and the applicant will not be permitted to take the examination and will forfeit the application fee paid.

　　A pre-evaluation will identify academic deficiencies in a candidate's education prior to submitting the Delaware First-time Application for the Uniform CPA Examination. Pre-evaluations are advisory in nature and are not a final determination of eligibility. A pre-evaluation allows a candidate to correct academic deficiencies prior to submitting the Delaware First-time Application for the Uniform CPA Examination. Pre-evaluation application: $50. Applicants who have completed or are completing educational courses or degrees at institutions outside the U.S. must have their credentials, including courses in progress, evaluated by the Foreign Academic Credentials Services. Please contact FACS at 618-656-5291 to obtain the evaluation application. A letter of determination will be mailed to pre-evaluation applicants approximately four weeks after receipt of the pre-evaluation application.

　　申請(qǐng)過(guò)程：

　　特拉華州注冊(cè)會(huì)計(jì)師考試申請(qǐng)人向注冊(cè)會(huì)計(jì)師考試服務(wù)處提交注會(huì)考試申請(qǐng)書、相關(guān)費(fèi)用、以及以上所要求的資料。成績(jī)單或評(píng)估證書應(yīng)在提交申請(qǐng)書前寄至注冊(cè)會(huì)計(jì)師考試服務(wù)處。如注會(huì)考試服務(wù)處未收到申請(qǐng)人的成績(jī)單或評(píng)估證書，則該考試申請(qǐng)為不完整。注會(huì)考試服務(wù)處不予處理，也不退還申請(qǐng)費(fèi)用。

　　評(píng)審?fù)ㄟ^(guò)后，注冊(cè)會(huì)計(jì)師考試服務(wù)處向考生頒發(fā)安排考試通知(NTS)?？忌赐ㄖ笈cPrometric考試中心聯(lián)系預(yù)約考試的時(shí)間地點(diǎn)。安排考試通知為六個(gè)月有效。

　　The following documents must be received before your application will be reviewed. Failure to submit one or more of the following will delay processing time and prevent you from taking the examination:

　　A completed First-time application, Application and examination fees to CPA Examination Services, Official transcript(s), Foreign evaluations, if applicable.

　　After eligibility to take the examination is determined by the Board (or its agent), NASBA will issue a Notice to Schedule (NTS) to applicants.

　　The NTS is valid for one testing event or six (6) months whichever is first exhausted for each examination section. The NTS includes the date that the NTS expires.

　　Upon receipt of the NTS, applicants are required to contact Prometric, Inc. (Prometric) to schedule the examination. See the Candidate Bulletin for complete instruction on how to schedule the examination. For a list of test centers, visit Prometric's web site at www.prometric.com. The Delaware State Board of Accountancy and CPA Examination Services do not control space availability or location of the test centers.

　　初次申請(qǐng)

　　All applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. Application fee (non-refundable): $ 145.00. Examination fee

　　Auditing and Attestation (AUD) $ 230.55

　　Business Environment and Concepts (BEC) $ 180.95

　　Financial Accounting and Reporting (FAR) $ 218.15

　　Regulation (REG) $ 193.35

　　重考申請(qǐng)：

　　如未考過(guò)而申請(qǐng)重考,申請(qǐng)注冊(cè)費(fèi)為:$65.00美元(一門)、 $80.00美元(二門)、$95.00美元（三門）、或$110.00美元(四門)。

　　REGISTRATION FEE: 4 exam sections - $110.00 3 exam sections (any combination) - $95.00

　　2 exam sections (any combination) - $80.00 1 exam section - $65.00

　　指定評(píng)估機(jī)構(gòu)：

　　FACS

　　Applicants who have completed educational requirements at institutions outside the U.S. must

　　have their credentials evaluated by the Foreign Academic Credentials Services. Foreign Academic Credentials Services, Inc., P.O. Box 400, Glen Carbon, Il 62034, (618) 656-5291.

　　NTS有效期：

　　6個(gè)月。

　　The NTS is valid for one testing event or six (6) months whichever is first exhausted for each examination section. The NTS includes the date that the NTS expires.