Georgia報考AICPA的要求

　　All first-time applicants who have not previously taken the examination in accordance with Georgia’s requirements must:

　　Be of good moral character; and

　　Have earned a baccalaureate degree or higher with twenty (20) semester hours or thirty (30) quarter hours in accounting subjects above the introductory level at a four year accredited college or university that offers a baccalaureate degree as defined by the Board.

　　Educational requirements must be met at the time of application. All educational transcripts and/or foreign evaluations are required to be submitted at the time of application.

　　COURSE REQUIREMENTS

　　CPA Review courses offered by regionally accredited institutions are only accepted provided credit is awarded for the course.

　　Commercial CPA review courses are not acceptable.

　　Correspondence and on-line courses are acceptable when a applicant receives credit for the courses at a regionally accredited university. These courses must appear on an official transcript.

　　Internships in accounting are acceptable but no more than two (2) courses can be accepted.

　　Upper-level accounting course credits received at the community college or junior college level are acceptable provided that the credits have been transferred to a four-year accredited university or college as credit earned towards a bachelor's degree, or higher, and appear on the official transcript from the four-year accredited institution.

　　CLEP courses are not acceptable.

　　Candidates who have completed educational requirements outside the United States must have their credentials evaluated by Foreign Academic Credential Services, Inc., Josef Silny & Associates, Inc., or World Education Services, Inc.

　　Foreign Academic Credential Services, Inc., www.facsusa.com

　　Josef Silny & Associates, Inc., International Education Consultants, www.jsilny.com

　　World Education Services, Inc., www.wes.org.

　　COMPLETION DEADLINE

　　Education

　　All transcripts and/or Foreign Credential Evaluations are required to be submitted at the time the application is filed.

　　Application

　　Applications can be submitted by candidates at any time.

　　RESIDENCY

　　There is not a residency requirement for the state of Georgia.

　　TRANSCRIPTS

　　I. Applicants who have completed the educational requirement at the time of application must:

　　submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned. Photocopies of transcripts are not acceptable. Transcripts “Issued to Student” are acceptable.;

　　mail official transcript(s) to - CPA Examination Services, ATTN: Georgia Coordinator, P.O. Box 198469, Nashville, TN, 37219-8469.

　　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.

　　II. Applicants who have completed educational requirements at institutions outside the U.S. must have their credentials evaluated by one of the following agencies:

　　Foreign Academic Credentials Service, Inc., www.facsusa.com.

　　Joseph Silny & Associates. Inc., www.jsilny.com.

　　World Education Service, www.wes.org.

　　Applicants must obtain the form to request this service from the evaluation service agency. Completed evaluations must be received by CPA Examination Services directly from the evaluation service at the time of application. Photocopies are not acceptable. Mailing address: CPA Examination Services, ATTN: Georgia Coordinator, P.O. Box 198469, Nashville, TN 37219-8469.

　　MISCELLANEOUS

　　REFUND POLICY

　　There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are NOT refundable.

　　Candidates with extreme circumstances may request an Notice to Schedule (NTS) extension or a partial refund of their examination fees under specific circumstances utilizing the Exception to Policy Form.

　　For such consideration, the Exception to Policy Form and supporting documentation must be received no later than thirty (30) days from the date of the extreme circumstance.

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