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(shū)、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(shū)應(yīng)在提交申請(qǐng)書(shū)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(shū),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 *uations, 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 *uated 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.
  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)。
  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(shū)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(shū)。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。
  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(shū)、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(shū)應(yīng)在提交申請(qǐng)書(shū)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(shū),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。
  成績(jī)通知:
  全美注冊(cè)會(huì)計(jì)師協(xié)會(huì)(USCPA)批改考生的試卷,并把成績(jī)送交全國(guó)會(huì)計(jì)委員會(huì)總協(xié)會(huì)(NASBA)。特拉華州考生可在全國(guó)會(huì)計(jì)委員會(huì)總協(xié)會(huì)的網(wǎng)站上查自己的成績(jī)。注冊(cè)會(huì)計(jì)師考試服務(wù)處還會(huì)將成績(jī)郵寄給考生。
  國(guó)際考生:
  特拉華州考生不需為美國(guó)公民,也不需在特拉華州居住。
  小編溫馨寄語(yǔ):所有的成功都不是一蹴而就的,而是萬(wàn)分的努力與汗水。

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高頓網(wǎng)校特別提醒:已經(jīng)報(bào)名2014年USCPA 考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行!另外,高頓網(wǎng)校2013年USCPA考試輔導(dǎo)高清課程已經(jīng)開(kāi)通,通過(guò)針對(duì)性地講解、訓(xùn)練、答疑、??迹瑢?duì)學(xué)習(xí)過(guò)程進(jìn)行全程跟蹤、分析、指導(dǎo),可以幫助考生全面提升備考效果。
 
  報(bào)考指南:2014年USCPA報(bào)考指南 
  考前沖刺:USCPA 考試試題   考試輔導(dǎo)
  高清網(wǎng)課:USCPA網(wǎng)絡(luò)課程