2021年堪萨斯州AICPA报考条件及认证流程
1、2021年各州AICPA考试报名正在进行时,各州有不同的报考要求,选州需要综合学历、学分、SSN等因素选择适合自己的报考州。
2、2021年堪萨斯州AICPA报考要求:1、学历要求:本科学位及以上学历;2、学分要求:120个总学分,42个商业学分,包含科目有:●A macroeconomics course, a microeconomics course, and one upper-division economics course●At least two courses in legal aspects of business or business law●college algebra or higher-level math course●statistics and probability theory●computer systems and applications●finance●management and administration●marketing●production, operations research, or applications of quantitative●techniques to business problems●at least 11 semester hours (16.5 quarter hours) in written and oral communications(口语或书面沟通学分)30个会计学分,包含科目有:●financial accounting and reporting for business organizations, which may include:intermediate accounting、advanced accounting, or accounting theory●managerial accounting beyond an introductory course●auditing course concentrationg on auditing standards generally accepted in the U.S. as issued by the AICPA auditing standards board or the PCAOB or both●U.S. Income Taxation●accounting systems beyond an introductory computer course3.居住要求:必须符合堪萨斯州的居住要求,才有资格作为堪萨斯州的候选人参加考试。此要求适用于所有初次和复试候选人。要满足居住要求,您必须满足以下条件之一:●physically live in Kansas;●have a place of business in Kansas as a public accountant;●be employed full-time by a public accounting firm in Kansas; or●be on military assignment in Kansas.4.认可评估机构:NIES、FACS
3、堪萨斯州AICPA基本费用:报名费$ 170.00考试费:Auditing and Attestation (AUD)$224.99Business Environment and Concepts (BEC)$224.99Financial Accounting and Reporting (FAR)$224.99Regulation (REG)$224.99注册费:4 examination sections$85.003 examination sections$85.002 examination sections$85.001 examination section$85.00
4、堪萨斯州AICPA报考流程:第一步:综合报考州的学历,总学分,会计学分,商业学分,SSN等多方面的要求,在NASBA官网查看堪萨斯州报考条件,综合自己情况看是否可以报考,不够报考资格的情况下能否通过修补满足报考资格,如果不可以修补第一志愿州报考资格,则需要换州申请报考,选择自己能满足条件的报考州。第二:根据自己的所选州,(学分不够先修补学分)准备报考州要求的具体材料。第三:(学分修补完成)将准备好的齐全的报考条件递交具体AICPA报考州评估机构,缴纳评估费用,等待评估结果。(选州评估机构时要注意报考州评估机构的评估特点,因为州评估时间长短不一,有的认可修补学分,有的不认可修补学分,有的可以加急评估,有的不行)。第四:评估资格通过,将评估结果递交至州协会缴纳考试费,申请NTS,NTS到手就表明了报名成功。各州NTS有效期不同,一般州NTS有效期是6个月(过期需要重新申请,2020年因为疫情影响,各州NTS有效期均有延长),因此请务必及时注册你的考试。