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“会计论坛”最近的热门话题 - US CPA - 美国注册会计师

本文发表在 rolia.net 枫下论坛看最近“会计论坛”上讨论考美国CPA的朋友越来越多,觉得自己应该把这几年教CPA Preparation 课程的心得整理一下,在这里和大家一起分享,希望能给想考CPA或已经在准备CPA考试的朋友们一点帮助。如有遗漏或不正确之处,还望在这方面有经验
的朋友们补充和更正。

为什么在加拿大考US CPA

在过去四年里,举办过无数次关于CPA的讲座,每一次来参加的朋友或学生都会问同
一个问题“加拿大有自己的会计designations, CA, CGA CMA为什么要考美国的CPA?”
现在就让我们一起来探讨一下这个问题!

1) 美国CPA的知名度

先说说亚洲吧。很多朋友都有将来回国发展的打算,考了美国CPA会不会对以后回国
发展有所帮助,这个会计认证在亚洲又会不会被认可呢?答案应该是肯定的。美国
CPA虽说不如特许公认会计师(ACCA)在亚洲的知名度大(这与ACCA进入中国市场时
间最早、宣传力度较大、考点分布广等因素有关),但还是被广泛认可的。美国作为
世界经济和贸易的中枢,美国注册会计师资格被很多亚洲国家视为是一种荣誉及权
威的象征。我有个朋友,加拿大注册会计师+美国CPA,几年前被美国公司派到新加
坡管理亚太地区七,八个国家的财务部门,当时他就发现美国CPA在亚洲是如此的吃
香,而加拿大的会计师认证似乎并没有什么人知道。我七年前考美国CPA的时候碰到
很多从台湾和日本来的考生,当时并不理解他们为什么要远渡重洋的来参加考试,
只觉得是瞎凑热闹。现在看来这些人还是挺有远见的!

再来谈谈加拿大。美国CPA现在已经被越来越多的公司所承认。大家都知道,就加拿
大所有的大型企业来说,有几个是真真的Canadian owned,很多都是美国所属的分公
司。说来也好笑,很多人认为只要你是美国CPA,又在加拿大从事会计方面的工作,
你就是即familiar with Canadian GAAP 又familiar with US GAAP,就有能力和资
格来做Canadian 和US GAAP的报表 (其实是不是真是那么回事,哈哈,只有CPA们自
己知道!可千万别给我砖头!) 大道理还是少说了,讲点实际的吧!如果你有留意的
话,你会发现最近很多招聘广告里(以financial analyst职位为例)已把CPA加入了
accounting designations的要求里 (即应聘者必须是CA, CGA, CMA, CPA其中一个
)。就我过去几年interview过的许许多多的candidates里,很多就是CPA。还有一个
有趣的现象,很多加拿大会计师在得到了本地会计师认证之后,为了锦上添花又去
考了美国CPA,所以现在你很容易会看到这样的combination(CA/CPA, CGA/CPA or
CMA/CPA)。随着雇主中CPA比例的增加,有CPA认证的应聘者也就会被更多的雇主和
公司所认可。

2) 美国CPA,获取北美会计师认证的捷径

很多人可能不以为然,考会计师认证怎么可能会有捷径?其实这里说的捷径是相对
加拿大的CA,CGA,CMA而言的。在过去教学的几年里,发现对于很多移居加拿大的新
移民来说,考CPA真的是一条即省时,又省钱的获取北美会计师认证的一条捷径。当
然这条捷径也并不是适合每个人的,还得根据个人的教育和工作背景来做判断。下
面就来介绍一下如何成为US CPA,美国注册会计师 。


如何成为 US CPA - 美国注册会计师

1) 哪些人适合考CPA,应该报考哪个州的CPA?

比较加拿大CA、CGA和CMA证书来说,美国CPA的的报考条件和要求相对灵活。不同的州对考生的报名条件不同,大部分的州要求150 semester hours (equivalent to ~5年
)的大学学历,但也有少数的州允许120 semester hours (equivalent to ~4年)的
大学学历,Delaware 州现在是唯一的一个州只要求 60 semester hours (equivalent
to ~2年)的大专学历。(知道为什么Delaware只需要60 semester hours吗?现在进
行有奖竟猜,答中的有奖!) 在这里要特别强调一下,学历的要求是不限制于北美的,
在中国的学历也是承认的,而且不一定要是会计专业。我举个例子,A在中国有本科
学历,四年,学的是经济学,来加后在这里大学/大专又修了两年的会计课程,那么
A把中国和加拿大的学历加起来就>5年。

在美国众多州里, Illinois 是加拿大华人新移民的首选。最主要的原因是,Illinois是
two-tier州,即是Certificate 和License是分开的。Illinois州的考生(Candidates)一
旦通过了CPA的四门考试,就会被颁发certificate, 恭喜你,到时就可以在你名字
后面写上“CPA”这三个耀眼的字母了! 如果你还想得到Illinois州的License,那
就必须符合这个州的工作经验。个人建议,除非你想去Illinois做public accounting,否
则拿不拿License根本无所谓。那么除了Illinois之外,其它的州就都是one-tier states,
即是只有License,而没有certificate。如果你没有北美的工作经验,即使考过了
四门考试也不能称自己是“CPA”。

由于每个州的要求都不同,首先要根据你的学历背景来给自己做个评估,看看哪个
州最适合你。以下是我整理出来美国七个州的Certificate / Licensing Requirements
供大家参考!

Delaware:

License / Certificate awarded after passed all 4 exams and meet work experience
requirement
1-2 yrs general accounting experience required
University or College graduates (minimum 60 semester hours or equivalent
to 2 years of studies)
Accounting courses required: introductory accounting, intermediate accounting,
advanced accounting, cost accounting, auditing and US federal taxation
For inquiries, contact cpaes-de@nasba.org

Illinois:

Certificate awarded after passed all 4 exams
No work experience required
150 semester hours or equivalent to 5 years of post-secondary education
Accounting courses required: 24 semester hours include at least one course
each in financial accounting, auditing, taxation and management accounting
Business courses required: 24 semester hours
For inquiries, contact help@ilboa.org

North Dakota:

License awarded after passed all 4 exams and meet work experience requirement
1- yr general accounting work experience
150 semester hours or equivalent to 5 years of post-secondary education
Accounting courses required: 24 semester hours
Business courses required: 24 semester hours
For inquiries, contact ndsba@state.nd.us

Colorado:

License awarded after passed all 4 exams and meet work experience requirement
1- yr public accounting work experience, can be replaced with additional
30 semester hours of post-secondary education (total 150 semester hours
must include 45 semester hours in accounting and 36 semester hours in business)
120 semester hours or equivalent to 4 years of post-secondary education
Accounting courses required: 27 semester hours (minimum 3 semester hours
in auditing)
Business courses required: 21 semester hours
For inquiries, contact cpaes-co@nasba.org


California:

License awarded after passed all 4 exams and meet work experience requirement
2- yrs general accounting work experience, 1- yr if have 150 semester hours
of post-secondary education
120 semester hours or equivalent to 4 years of post-secondary education
Accounting courses required: 24 semester hours
Business courses required: 24 semester hours

New Hampshire:

License awarded after passed all 4 exams and meet work experience requirement
1-2 yr public accounting work experience
120 semester hours or equivalent to 4 years of post-secondary education
Accounting courses required: 12 semester hours
Business courses required: 12 semester hours
For inquiries, contact cpaes-nh@nasba.org

Maine:

License awarded after passed all 4 exams and meet work experience requirement
2-yrs public or non-public accounting work experience
150 semester hours or equivalent to 5 years of post-secondary education
Accounting courses required: 15 semester hours (at least 3 semester hours
in Financial Accounting and 3 semester hours in Auditing)


2) 学历评估 / 考试资格

对于美国以外的大学或大专毕业生需将学校的成绩单(必须是英文翻译件),sealed
in a school envelope,送至美国指定的评估机构对学位和学分进行审核。学历审核
评估一般需要1.5-2 个月。费用大概是$250 USD。 考生一旦通过了学历评估即是取
得该州的考试资格,就可以开始在网上注册考试时间了。

3) US CPA 考试

从2004年4月起,美国注册会计师考试全部改为机考。 考生可以在美国54个PROMETRIC考
试中心参加考试,对每次考的科目数量并没有限制,考生可以选择每次只考1门或一
次把4门考试都完成。考生可以在一年中除了三月、六月、九月和十二月外的其他月
份随时参加考试 (美国节假日和周日除外)。
很多多伦多的考生都是去Buffalo考试,听说考场对面就是一个hotel.

单科的合格分数是75分,有效期为18个月,从最初的科目合格日算起,必须在18月
以内通过其他全部科目。如果超过了18个月最初的合格科目作废, 然后从第二门合
格科目合格日算起,依此类推。

在这里不得不说一下,2004年之前,考试是以笔试的形式,一年只有两次考试,所
有考生必须一次考完四门科目,早上一门,下午一门,连续两天的考试,每天7-8个
小时,考的不光是脑力,更多的是体力。如果四门考试中只合格了一门,那就等于
白考,半年后再重考四门,又如果四门考试中合格了两门,而fail得那两门低于50分,
那也等于白考,半年后再重考四门。现在的考生比起我们那时真是太幸福了!

美国注册会计师考试包含了以下4门科目:

每门科目的考试费大约是$150 - 200 USD

FINANCIAL ACCOUNTING & REPORTING (财务会计及报表) 4个小时
AUDITING & ATTESTATION (审计和鉴证) 4.5个小时
REGULATION (法规) 3个小时
- includes Professional Ethics, Business Law and US Federal Taxation
BUSINESS ENVIRONMENT & CONCEPTS (商业环境和理念) 2.5个小时
- includes IT, Economics, Financial Management and Cost Accounting


4) US CPA 考试复习教材

Becker 和Wiley是两个很不错的教材,Becker擅长重点整理和背诵技巧,我认为非
常适合已有基础的考生,可以在较短的时间内完成考试准备。但Becker的教材是不
公开卖的,除非去参加他的培训课程,费用现在大约是$2,800。Wiley的教材内容较
全面,花较多篇幅在解释和说明,虽然准备起来需要较长的时间,但也比较不用担
心使用「重点整理」教材的困扰。比如说内容太简要,以致没有基础的考生看不懂,
或是没整理到实际考试的范围。因此,我认为如果准备时间充裕,Wiley应是不错的
选择,很适合会计基础不是很强的考生。Wiley的教材可以在amazon.ca购买,很便宜
! (~$40 per book)

5) US CPA - Useful Websites

AICPA, Exam content specification
http://www.cpa-exam.org
这个网站提供了US CPA 考试内容的详细资料,包括模拟考题。

State Requirements
http://www.nasba.org
这个网站提供了美国所有州的报考条件和要求,指定的学历评估机构。有时间的话
建议把每个州的要求都看一下,有助于选择最适合的那个州。

全文完!

祝愿所有已经在准备CPA考试的朋友BEST OF LUCK!!!更多精彩文章及讨论,请光临枫下论坛 rolia.net
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Replies, comments and Discussions:

  • “会计论坛”最近的热门话题 - US CPA - 美国注册会计师
    • 能再介绍一下考过以后的事情就完满拉, 比如如何取得证书, 年费, 继续教育要求, ETC. ETC.
    • 写的很棒!有两个问题请教:如果accounting的课没修够,怎样快捷便宜的修到认可的学分?college行吗?另一个问题是:不需要工作经验就可以署名CPA的州是不是还包括:Colorado, Hawaii, Mississippi and New Mexico? +1
      • Good point. However, these States may have additional restrictions. (i.e residential requirement, additional accounting related semester hours?). 我不包括这些州是有原因的。
        通常这些州对会计课程的要求更高,如果你连Illinois州的会计课程要求都不能满足,那这些州就更没意义了!
        • 多谢specialday! 感觉到底是专家!再请教一下:如果是graduate毕业, 是不是colorado要求比illinois更低?不需要accounting的专业课,no residency, no citizen要求?
          • Illinois和Colorado都有会计课的要求:Illinois: Accounting courses required: 24 semester hours include at least one course each in financial accounting,
            auditing, taxation and management accounting (note: Illinois recognize Canadian tax, so no need to take US tax),24 semester hours差不多等于8门会计课。

            Colorado: Accounting courses required: 27 semester hours (minimum 3 semester
            hours in auditing),27 semester hours差不多等于9门会计课。
            • 太感谢了! 祝你新年快乐,万事如意!
      • 关于colorado洲要求的graduate level 代替1年工作经历,我想了解一下,我在FACS评估过,他认可我国内的accounting master,那是否说明coloradp也会认可我的graduate level?请有经验的朋友指点一二,谢谢!
        • 你在FACS评估过,评估的是哪个州?
          • 当时因为在McGill还没毕业,不确认是否承认中国学历,用Alaska洲申请考cpa的,FACS对我国内学历的评估结果是:........In my opinion, can be considered equivalent to a master's degree earned at a regionally accredited college or university in the united states.
            • FACS也是Colorado州指定的评估机构之一,所以Colorado州应该会承认你master的学 历!
              • 谢谢你的回复,你真是个热心人!再长气问一句,我是不是考完道德考试后,转到colorado就可以拿到license?按你的意思,我是否要去FACS按colorado洲的标准再评估一次,因为2个洲对课程credit的要求不一样?
                • 如果你想注册成为Colorado的CPA Candidate,是的,你要去FACS按Colorado州的标 准再评估一次。但是,如果你指的是作为Alaska的Candidate已经完成了所有的考试 (包括Ethics),
                  那程序上可能会不一样,属于"reciprocal licensure",可以去Alaska / Colorado州的网站确认一下。
                • 谢谢你的回答,我还没考道德考试,我会去网站研究一下怎样弄最方便!也欢迎曾经有转洲拿license经历的朋友PM我,交流交流 thanks!
                  • 还想请教joyce一个问题!thanks
                    Reciprocity Requirements
                    (1)If an individual has successfully passed the Uniform CPA Examination and holds a CPA Certificate or License in good standing from another licensing jurisdiction, the individual may apply for a Colorado Certified Public Accountant Certificate by reciprocity.

                    (2)Individuals who have successfully passed the Uniform CPA Examination but are not certified or licensed in another jurisdiction, may apply for a Colorado Certified Public Accountant Certificate by completing the Transfer of Grades Application.

                    Alaska洲是要求2年工作经验才能拿certificate的,那按上边说的,我是否属于第二种情况?那么我的道德考试该是什么时候考呢?现在考还是转了再考呢?谢谢!
                    • If you're not certified or licensed in Alaska yet, then yes, you can only transfer the grades (which is #2), I'm not sure if the ethic exam is uniformed among the States, you have to check with State of Colorado to confirm.
                      • Thanks! Joyce
    • 谢谢分享经验! 请问"Accounting courses required"是不是指所提交的成绩单里必须包括学过的课程名? 如果没有的话是不是要学过了才能去报?
      • That's right. You need to have all these required courses before you can be eligible to write the exam.
    • 十分感谢!
    • Thanks !!!!!
    • 谢谢分享! 想知道Illinois的150semester hours 是怎么算的? 按学分吗? 我修了150个学分是不是equivalent to 5 years of post-secondary education? 谢谢了!
    • Are the Tax and Business Law must be US Tax & Law ? How about the Canadian Tax & Business Law, do they meet the requirements? If they don't, how can we take US Tax & Law courses? Many Thanks.
      • Illinois does recognize Canadian Tax, so no need to take the US tax. Which state asks for business law?
        • Thanks a lot, Joyce.
    • 借个地方问个问题:大本毕业,minor的accounting,CGA student,没firm经验. 虽然CGA学了tax, auditing,theory,但是本科里没take. 这种情况好像IL 150学分满足不了,那还能考哪个州呢? 好像colorado可以,可是又要1年经验or master文凭,咋办,谢谢啦!! +1
      • 还没被relocate到switzerland? 等着你的好消息呢! 你可以看一下那些只要120 semester hours的州,如California,不需要public accounting experience, general accounting experience就可以了。
        • 穷等呢...谢谢啦..general accounting experience 也要有个cpa mentor吧?
          • 可以去确认一下,可能CA就可以了。
            • 原来你在线!!我确认啦....要CPA mentor..我等是没戏啦...曲线救国..大不了读个研... :) 回头有treasury的事情我就请教你啦~~~~
          • 可惜你不在多伦多,要不我可以请你,然后帮你签字, haha :-)
    • 谢谢专家分享。请问CMA在中国有用吗?真郁闷,已经加入第二年的PROGRAM了,真想考CPA, 回国好用。
      • 肯定不如ACCA 和 US CPA有用
    • 非常感谢specialday的热心答复!还请姐妹们再帮我一个问题:是不是要参加某个州的考试,考试地点是必须在该州内,还是美国的任何一个正规考点,随便哪个州都可以?
      • 没有仔细看我的article :-) "考生可以在美国54个PROMETRIC考 试中心参加考试-很多多伦多的考生都是去Buffalo考试,听说考场对面就是一个hotel." +1
        你在多伦多吗?如果是,去Buffalo是最近的。如果不是,可以在美国54个PROMETRIC考试中心选个最近的。不过考试必须去美国,加拿大没有。
        • 太感谢你了!又热心又懂得多! Best wishes to you!
    • 请问考CPA一定要本科以上学历,并且有学位才行吗? 如果是国内大专再加上这里COLLEGE的学历, 算不算150学时?可以申请CPA吗? 谢谢!
    • 终于在回国前盼到你的文章了,不知道illinois评估一般要多久?
      • 一个半月到两个月
    • 专家好,我本科是国内新闻,在加拿大零散修了一些会计课,可是打电话去一些州的CPA协会问,都说本科学历要会计相关专业,比如商科,金融之类的。现在很困惑,是不是还要再去修个会计本科才能考试。多谢指点,多谢多谢
      • 你都问了哪些州的CPA协会?我的学生中还有以前学IT的。
        • delware and illoinois,你能告诉我你以前学生选的是那个州吗?多谢
        • Joyce, where are you teach CPA review Class, I am interested in attending your class. Thank you!
    • 我的Accounting 课学了不止8门, 但没学过auditing.那我是不是要先修了auditing 再评估?( 我想选Illinois)
      • I would suggest you do the evaluation first, you will pay ~250USD, and once you completed your auditing course, just send the transcript of auditing course to them and they will NOT charge you again for that.
        • 请教Joyce, 如何交$US 250 的evaluation fees? 官方网站说Cheque or Money order drawn on US bank, 在多伦多哪儿找US bank 呢?加拿大银行的money order 行吗?谢谢!!
          • Sure, just get a bank draft in USD in any of the banks here.
        • 十分感谢!
    • 请问Joyce,报New Hampshire一般去哪里做学历评估?我看到官方网站说在NACES的任何一家机构都可以,请问有没有什么推荐?
      • Is FACS one of them, if it is, you may want to use this one.
    • 继续上面的问题,请问是否找任意一家评估机构评估就可以了?有没有必要再去作那个CPA Examination Services的PRE EVALUATION?谢谢!
      • Pre- evaluation is only for local candidates, not for foreign candidates.
        • 谢谢Joyce
        • JOYCE,我本科是国际经济与贸易,学过基础会计,国际金融,财务管理等,有过几年的国内四大经验,是不是报考New Hampshire的比较容易,补课较少呢?谢谢了。
          • 应该是,只要你能符合1-2 years public accounting work experience.
            • 谢谢JOYCE, CPA对于不是会计专业的人的确比CGA容易获得,CGA的课程真的是太多了。谢谢啦
          • NH: bachelor's ---> 2 yrs, masters ----> 1 yr public accounting experience
            • 请教选课:是选加拿大COLLEGE还是UNIVERSITY的课程好呢?college课程会不会在评估时打折扣呢?在进行评估时,是把中国的经济学学历和加拿大选的课程分开评估,还是可以放在一起作为一个评估呢?谢谢啦
              • 另外,选美国学校的ONLINE课程会不回更好呢?这样避免这部分补选的课程的评估了?谢谢了
    • Another Q: Will Illinois change from Tier 2 to Tier 1? I don't remember where I heard of this rumour, but I am just thinking if I apply to illinois, when I pass the exams, and then they change to be Tier 1, how can I do?
      • As soon as you registered with Illinois as a candidate, any future changes will not impact you, even you haven't completed all 4 exams.
    • 请问Joyce:我在国内拿的4年制本科,WES USA认证有153个学分,其中accounting 有9个学分、auditing 有2个学分、100多business学分,没有tax学分;是ACCA会员;多年公司财务会计经验、没有public accounting的经历。请问我这样的情况申请哪个州最合适?多谢!
      • If you are member of ACCA, then apply for Colorado. Colorado does recognize ACCA. See the following details
        "Currently ACCA membership is recognised by the Colorado State Board of Accountancy as meeting the educational requirements to sit for the US Uniform Certified Public Accountant Examination. The majority of ACCA members who pass the CPA exam may apply for licensing as a Certified Public Accountant (CPA) in the state of Colorado, USA after completing a qualifications evaluation. "
        • 谢谢Joyce!可是要Licensing的话要求 1- yr public accounting work experience,我没有public accounting 的经验、也不想就因为这个换工作去public firm(现在在企业的工作各方面都挺满意的)。考过4门课之后如何licensing,你有什么好的建议吗?
          比如转到别的州或者学一个MBA课程(现在计划可能在几年之后part-time学MBA)。多谢!
          • I think you can be certified in Colorado if you're ACCA. The experience requirement may be exempted as well, just like the education part. You may want to e-mail them just to confirm.
            Also, you may have the option to use your additional education semester hours to get exempted from the experience requirement.

            You may want to go the following link for more information.
            http://www.dora.state.co.us/accountants/requirements.htm

            here is an excerpt from that link:

            Foreign candidates: If you are a member of the Institute of Chartered Accountants and/or Association of Chartered Certified Accountants (ACCA) you may use your membership certificate to meet the education requirements set forth in Rule 2.4:3 (see the Board Rules). You do not need to have your university transcripts evaluated. Simply submit a copy of your membership certificate with your application for certification.
            • 谢谢Joyce!
    • 请教JOYCE:我因为修的会计课程不够,所以打算报NEW HAMPSHIRE的,现在在准备评估的资料。看到评估公司说可以准备课程的说明。是否准备了课程说明会有利于我的评估?应该如何准备呢?每门课都写,还是和会计相关的才写?有什么模板吗?谢谢了先!!
      • 课程的说明是必需的吗?如果不是,我觉得就不必要了,写的不清不楚的话只会起到 反作用。
    • Joyce你好,首先感谢你上次的回答,还有一个问题,我下载了FACS的评估表,见到上面写New Hampshire的评估费是150块,而你的帖子里说是250块,我不知道是不是还有其他费用,我给他们寄多少钱的Money Order过去呢?
      • $150 it is, as specified in the evaluation form. I'm not sure if FACS charges less than other evaluation agencies. anyways, it's always good to save some money :-) Also, you may want to add $15 for the registered mail to be safe.
    • 谢谢JOYCE的介绍,受益匪浅。我刚刚通过CGA的全部考试,应该3、4月份可以拿到CGA证书,之后可以申请ACCA的证书,我有经济学的本科和硕士学位,3年加拿大GENERAL ACCOUNTING的经验。不知道象我这种情况应该申请哪个州的CPA呢?多谢!
      • Illinois, if you can meet all accounting related courses requirement. If not, wait until you get your ACCA membership and then apply for Colorado.
        • 多谢答复。我先等CGA证书下来,然后申请个ACCA。
        • 请教一下,为何拿到CGA就可以申请到ACCA呢?
          • CGA has a mutual recognition agreement with ACCA. This agreement took effect on January 1, 2007 and initial term is for five years.
            • Could you please provide the link how to get ACCA from CGA? Thanks.
    • 我已经通过了Alaska的CPA,但是想转到Illinois拿个Certificate,请教一下,Illinois的考试要求是在考前必须达到还是现在申请Certificate的时候达到就可以了?因为我考完之后有补了一些课。
      • 如果我是在考完之后,补了一些课,才达到Illinois洲的要求,是不是就不能转啊?有什么办法还能拿到那个洲的certificate啊?谢谢回复。
        • 你可以参考一下nina_yun 上面的帖子,他/她也是通过了Alaska的CPA,你可以申请transfer grades. 补的课在CPA考试后应该是会被承认的。建议你去Illinois Board of Accountancy 网站查一下。
          • 非常感谢你的信息!!!
          • 我发email去Illinois问,他们回复说,考试之后补的课是没用的,只能等拿到其他洲的License之后才能转。那现在还有什么办法拿到certificate啊?
            • Try to send them another e-mail and state that you want to apply for the CPA exam grade transfer, not reciprocity licensure transfer as you don't have a license yet. I think you may have to do another credential evaluation,
              but this time to include all the courses you've taken after you passed your CPA exams. I'm sure there is a way to work around it. Good Luck!
            • 我发email去问了,对方的回复是:Since you did not meet Illinois requirements at the time you sat for the exam, you could not transfer your grades to Illinois to obtain an Illinois certificate.
              We would not count coursework completed after you sat for the exam.好像是真的没有办法了.
              • You may want to check out other States that does not require public accounting work experience? nina_yun is also a candidate of Alaska and wanted to transfer grades to Colorado. You can PM him/her for more detail.
    • 收藏, 很实用, 谢谢.
      • 请帮我分析一下我的情况, 我有国内专科会计学历,法国本科企业管理和硕士金融工程学位,我比较适合申请哪个洲,还有怎样才算有工作经验,我有一些相关的工作经验,但不知要提供什么材料去证明,非常感谢
    • 关于国外学历评估:似乎Illinio 州不接受包括WES在内的私人评估机构,请问他们是否只接受自己评估的结果?
      我已经花了250美金申请WES评估(本来打算申请New Hamshire的)。请问我能够用该结果申请Illinio?如果不能,考完所有的考试后能否申请Illinio 的Certificate?
    • 请问一下, 方便透露您的EMAIL地址吗? 想考CPA, 有一些问题想问一下,可以吗? 谢谢啦!!!
    • 不好意思,刚才没看到大家的一堆跟贴, 呵呵, 简直是太有用了!!! 我想问SPECIAL大侠一个问题, ILLINOIS洲的评估也可以通过FACS吗? 还是说要寄到那个洲去才可以? 谢谢!!!!
      • Credential evaluation has to be performed by the Illinois Board of Examiners, see the link for the request form.
        • 谢谢啦!!!太有帮助啦!! 我想再问一个问题, 我现在想申请ILLINOIS洲,我是UBC ACCOUNTING毕业,UBC修了112个学分; 但是, 我在国内读过两年大学,专业是法律,总共95个学分。 进UBC后,有40个国内学分被TRANSFER进来
          。 我想请问, 象我这种情况, 符合150个学分的标准吗? 可以申请ILLINOIS洲吗? 谢谢啦!!!
          • 应该可以的,试试吧!
            • 谢谢专家耐心的解答!!我今天已经把ILLINOIS洲的申请交了,呵呵。还有一个问题想问。 我看到帖子中有人说ILLINOIS洲可能要从TIRE-2变成TIRE-1, 这个是真的吗? 已经实行了吗? (小声问一句,TIRE2和TIRE 1有什么区别?) 谢谢!!
              • Illinois will be a one tier state as of July 1, 2010
                The difference between a licensed CPA and registered CPA is:
                An LCPA is a Licensed Certified Public Accountant who can practice public accounting in accordance with Section 450/8 of the Public Accounting Act. LCPAs are required to complete 120 hours of Continuing Professional Regulation (CPE) every three years including a minimum of 4 hours in professional ethics.

                An RCPA is a Registered Certified Public Accountant who is prohibited from practicing public accounting as defined in Section 450/8 of the Public Accounting Act. RCPAs are not required to obtain CPE. However, the RCPA can use the title Certified Public Accountant (CPA) and prepare tax returns and provide other professional services.

                • Being a licensed CPA from Illinois makes you eligible for CA reciprocity (if you are residing in BC) :
                  Eligibility Requirements for US CPAs

                  Applicants from some of the U.S. State Boards of Accountancy are eligible for reciprocity provided that the applicant :

                  1. holds a CPA certificate in good standing issued by a state board of accountancy which is compliant with the Uniform Accountancy Act (UAA) (July 2007);

                  2. has acquired while outside Canada at least two years of public or other accounting experience acceptable to the Institute.

                  • 谢谢!!!BEST WISHES!!!这里好人真多~~~~
                • 那请问一下,是不是要在2010 JULY 1ST之前通过考试, 这样才可以不受影响呢? 还是说只要APPLICATION通过就可以了呢? 谢谢啦!!!
              • 没仔细看文章,article 里有提到的。:)
                在美国众多州里, Illinois 是加拿大华人新移民的首选。最主要的原因是,Illinois是
                two-tier州,即是Certificate 和License是分开的。Illinois州的考生(Candidates)一
                旦通过了CPA的四门考试,就会被颁发certificate, 恭喜你,到时就可以在你名字
                后面写上“CPA”这三个耀眼的字母了! 如果你还想得到Illinois州的License,那
                就必须符合这个州的工作经验。个人建议,除非你想去Illinois做public accounting,否
                则拿不拿License根本无所谓。那么除了Illinois之外,其它的州就都是one-tier states,
                即是只有License,而没有certificate。如果你没有北美的工作经验,即使考过了
                四门考试也不能称自己是“CPA”。
                • 那请问一下专家,如果我现在已经通过他们的EVALUATION的话, 我受不受ILLINOIS洲变化的影响?
                  • as long as you register with the Illinois board of Accountancy prior to Jul 1, 2010 you will not be affected.
                    • 谢谢啦!!!您的帮助对我非常重要!! 还有一问题请教.
                      我的情况之前写在帖子中, 我是UBC ACCOUNTING毕业,UBC修了112个学分; 但是, 我在国内读过两年大学,专业是法律,总共95个学分。 进UBC后,有40个国内学分被TRANSFER进来 . 我不知道是不是满足ILLINOIS洲150个学分的要求, 我打电话去这个洲问, 态度也比较差, 说不知道. 所以, 我就听JOYCE专家的话, 我直接寄去了. 我从国内一个叫高才培训的机构咨询, 他们建议我报一下 NEW HAMSPHIRE洲来保底, 我想请问一下, 象我这种情况, 报NEW HAMSPHIRE洲之后会不会有什么其他要求我无法满足呢? 还有就是, 评估机构, 是FACS好还是JS&A好呢?

                      谢谢你们的耐心解答, 不胜感激!!!
                      • Your ultimate goal is not to sit and pass the CPA exam, but to get certified/licensed.
                        New Hampshire requires 2 years of public accounting experience for licensure.
                        Ask yourself the following:
                        Are you working in public accounting or have a job lined up. If no, I would not register with New Hampshire.
                        • Thank you. That is my concern as well. However, I am not sure if I can get through the evaluation from Illinois state. So, I am thinking if I should apply to another state just in case.
                          • Please give me a sign, help me out!!! Thank you soooooooooooooo much!!!!!
                            • 你太心急了,等ILLINOIS的评估结果出来后再决定也不迟。每个州做评估都是要另外付费的,如果你能通过ILLINOIS的要求,又何必花那钱去做其它州的评估呢?耐心等一个多月就会有结果了。
                              • 你如果一定要试其它州,考虑一下California,至少不要求public accounting experience
                                • California is okay. However, the tricky part is to be employed in Canada under the supervision of an active CPA.
                                  本文发表在 rolia.net 枫下论坛The California Board of Accountancy, www.dca.ca.gov/cba, has outlined the following pathways for earning a CPA license:
                                  Pathway 1

                                  Designed for individuals who will practice only in California and requires:

                                  * A bachelor’s degree;
                                  * 24 semester units in accounting-related subjects;
                                  * 24 semester units in business-related subjects (accounting courses beyond the 24 required units may apply toward the business units);
                                  * Passing the Uniform CPA Exam;
                                  * Two years of general accounting experience supervised by a CPA with an active license; and
                                  * Passing an ethics course.

                                  Pathway 2

                                  If you are licensed under this pathway, the majority of other states will recognize your license. If you think that someday you might want to practice in another state, Pathway 2 may provide you the professional mobility you desire. Requirements:

                                  * A bachelor’s degree;
                                  * 24 semester units in accounting-related subjects;
                                  * 24 semester units in business-related subjects;
                                  * 150 semester units (or 225 quarter units) of education;
                                  * Passing the Uniform CPA Exam;
                                  * One year of general accounting experience supervised by a CPA with an active license; and
                                  * Passing an ethics course.

                                  更多精彩文章及讨论,请光临枫下论坛 rolia.net
                                  • 谢谢JOYCE和SNAP, 真的太感激了,我都不知道要说什么了好了, 我真是太幸运了,能得到你们的帮助我真的是有福气了,谢谢!!!也祝你们一切顺利!!好想请你们吃饭啊~~~
                                    • 谢谢各位大侠指教。好久不见, 赫赫。 我已经顺利通过评估,而且已经报好名准备考试了。 有一个问题想请教:illinois州的改革,也就是说我必须要在july 1, 2010年之前完成所有的考试,才能register with the board, 才能不受改革的影响,是这样吗? 谢谢!!
                    • 请问snap,你的意思是不是就是说我不需要在Juy 1之前考完所有的考试,只要注册了,等以后考完试也可以在名字后面写CPA的title呢?
                      • Correct.
                        • Ther following is from Illinois CPA website:
                          Certification is the process of successfully completing the Uniform CPA Examination (including a separate ethics examination component). Licensing is the process where a certified public accountant, having met certain training and experience requirements, applies to the state for a license to perform the attest function. Registration is the process where a certified public accountant, who either chooses not or needs not have a license, registers with the state in order to be able to hold him or herself out to the public as a CPA or use the CPA credential. So from my understanding, you need to get certificate first then registrate CPA before July 1, 2011. Or other meanings?
    • JOYCE老师, 我刚才把你整个文章打印出来一字一字拜读. 我想问一下DELAWARE承认加拿大的TAXATION COURSE吗? 还是说一定要拿U.S TAXATION才可以呢?
      • US Tax only...
    • Hi Joyce,最近想报考CPA,您的文章对我真是太有帮助了。想向您请教个问题:
      我的情况是:大本专业:统计;在职硕士:英语专业(金融方向),没有在本地上过学,也不想以后做accounting,只想考个certificate作为我做SAP FI consultant的asset。通过读您的文章,我初步分析如下:
      1)如果选illinois,我担心我要补的专业课会很多
      2)如果选Maine,专业课要求会低,但要有no public work experience
      3)如果选colorado,不知这个州和illinois哪个对专业课要求高?

      您认为我报哪个州通过评估的可能性更高呢?或者您有其他建议?

      谢谢。

      Sara
      • 以你的情况,得修很多会计课程才有资格参加CPA的考试
        1)如果选illinois,我担心我要补的专业课会很多
        是,你必需得修至少8门会计课程(其中得包括at least one course each in financial accounting, auditing, taxation and management accounting)。
        明年七月一号开始,Illinois州就变成one-tier state了,没有certificate了。所以等你修完了这八门课,恐怕也来不及了。

        2)如果选Maine,专业课要求会低,但要有no public work experience
        除了Illinois,要想成为其它任何州的licensed CPA 都需要工作经验,有些州要求public work experience,有些州承认non-public work experience。

        3)如果选colorado,不知这个州和illinois哪个对专业课要求高
        差不多,至少八/九门会计课程。
        • 请教Joyce,如果Illinois州变成one-tier state了,是不是美国每个州都没有certificate了?即如果没有美国具体州工作经验,就不能在名字后加CPA三个字母了?只能对外称通过考试了?加拿大或中国经验能用吗?谢谢。
          • Colorado doesn;t require experience as long as you meet the following educational requirements:
            # a Masters degree, doctoral degree, or a bachelors degree with 30 additional hours;
            # 39 semester hours in accounting;
            # 6 semester hours in audit;
            # 36 semester hours in general business subjects, with no more than 9 hours in any subject;
          • Massachusetts has a "restricted" CPA license that doesn't require work experience. This license is not recognized outside of Massachusetts .
            With 150 credits, you need one year of public accounting experience for a full reporting license and the CPA experience must include 1000 hours of report (attest) experience as defined in these sections. With a graduate degree in accounting, business, or law, no experience is required for certification/licensure, but the candidate can only apply for the non reporting license.
            • 如果apply for the non reporting license,是不是仍是"restricted" 的,那还是不能在名字后(如果人在加拿大)加CPA?我理解的对吗?谢谢!
          • 大部分的州承认北美的工作经验,所以不一定非得是你申请的那个州的工作经验,加拿大的也是被承认的。
            除了Illinois州,偶文章中提到的Colorado州的工作经验can be replaced with additional 30 semester hours of post-secondary education。可是这个州对会计课程的要求很高,基本上只适合那些undergrad或grad是会计相关专业的。还有个别州虽然也不需要工作经验,但却有residence requirement 或其它的限制。目前来说,Illinois州还是首选。
            • 非常谢谢SNAP和您的回答,如果我就是加拿大会计本科(ACCOUNTING MAJOR,FINANCE MINOR)毕业,去修30 semester hours(这是指网上自修吗?),没有Colorado州的工作经验,有加拿大好几年工作经验。如果通过考试,能加CPA吗?
              • 试着回答你的问题再加几点补充
                本文发表在 rolia.net 枫下论坛For the State of Colorado:

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

                2) If you have additional 30 semester hours of post-secondary education and meet all the accounting and business course requirements, then no work experience is required to obtain your license. If you don’t have the additional 30 semester hours of post-secondary education, then once you passed all four exams, you must also satisfy the one year public work experience to obtain your license. Either case, you can only call yourself a “CPA” after you obtained your license.

                For the State of Massachusetts:

                除了要了解拿到MA州的non reporting license是否可以在这个州以外称自己是"CPA",还要提醒一点,除非你有graduate degree in accounting, business or law才不需要工作经验,否则即使你有additional 30 semester hours of post-secondary education,也必须得有工作经验才能申请。(see details below)

                To apply for non-reporting license
                Applicants with a graduate (master) degree in Accounting, Business or Law, employment is not required.

                Applicants with an under graduate degree and 150 semester hours, need one (1) full year employment without
                report experience at a CPA Firm. The Board may grant credit of 1 year of requisite experience for every 3 full years of service in
                non-public accounting work under the direct supervision of a currently licensed CPA.更多精彩文章及讨论,请光临枫下论坛 rolia.net
              • Work experience outside the US is recognized.
                However, the experience must be gained under the supervision of an active CPA or in many cases a Canadian CA in good standing or it will not count.

                The popularity of the state depends on your background:
                -Illinois is the preferred state for those who are not seeking to be licensed CPAs, and is extremely popular with Canadian CAs.
                Last year Illinois issued 130 certificates to candidates living in Canada.
                -Delaware is the choice for those who don't have a bachelor degree that is equivalent to a US one.
                -Colorado is favorite amongst new immigrants to the US, especially from India, since it doesn't require work experience and is one of the three states that recognize Indian CAs.
                - New Hampshire attracts candidates with minimal accounting/business semester hours.
                • Delaware 申请license的Non public working experience 要求有auditing经验吗?
                  这是他们网站的要求:5.2.1 Qualifying experience for holders of a baccalaureate degree shall include experience in engagements resulting in the preparation and issuance of financial statements, including appropriate footnote disclosures, and prepared in accordance with generally accepted accounting principles or other comprehensive bases of accounting as defined in the standards established by the American Institute of Certified Public Accountants.

                  5.2.1.1 “Standards” shall include generally accepted auditing standards and/or Statements on Standards for Accounting and Review Services (SSARS), appropriate to the level of engagement.

                  还是只要做过financial statements就可以了(在CA或者CPA下)?谢谢。
                  • It doesn't have to be public accounting experience. Industry/government experience under an active CPA or CA counts.
              • 2位真是专家中的专家!这样看,如果我有加拿大会计本科加MBA学位,优选M州;如果没有MBA则选C州,在正式申请前最好读了30 semester hours 的MBA课程,那CPA三个字母就会有了,这总结的对吗?谢谢!
                • 看你这架势是非得拿到"CPA"这三个字母才甘心啊。:)
                  为了考个CPA还得去读个MBA或additional 30 semester hours,为什么不直接去CGA或CMA做个评估呢?你undergrad学的是会计,说不定学CGA或CMA还能快些。
                  • CGA在努力中,让大侠见笑了。
              • 再请教个题外话,根据难度排序,以下你们认同吗?CFA>CA>CGA>CPA(CHINA)>CMA>CPA(US),请指正。
                • 你这问题问的,看来只有把这些designations都考过了的大虾才有资格回答。
                  对偶来说,CPA 和 CFA 考试都不容易。当然偶指的是2004年前的CPA 考试,那时候考生必需一次考四门,连着考两天,每天八个小时左右。考脑力更考体力。
                  • 哦,没有一个简单的,快成约等于号了。你是超级高手,我想至少已有CFA,CPA,CTP,MBA,对吧?还有什么A吗,能不能SHOW一SHOW,给我们点压力+动力。再次非常感谢您的耐心回答。
                • 这位同学真是想不开,为什么要用难度排序呀,用赚钱多少排才是行业本色
                  • 曾从77大侠文章中学到很多东西,现在再次表示感谢。这里的高手特多,我想没人会SHOW收入吧,不过,我们期待ING。
            • JOYCE,中国的工作经验承认不?
        • JOYCE根据你的经验哪个州要求的会计学分最少呢?谢谢了
          • 根据我查的结果是NH要求12个会计学分;ALASKA允许有一年的PUBLIC ACCOUNTING经验UNDER CPA SUPERVISION直接去考。可惜我国内的老板考了CPA却一直没有注册。。。看来只有NH了
    • 请教个问题,colorado承认加拿大税法吗?我本科商科毕业。目前想考这个州的cpa。补那30个additional hours可是去university或者college的continuing education center拿可吗?谢谢 :)
      • Colorado州并没有要求US tax course,你学的Canadian tax course可以当会计学分。
        Colorado州既然承认correspondence 和 on-line courses, 那continuing education 的课程(只要是有学分的)应该是承认的。你可以向Colorado Board of Accountancy 确认一下。
        • Hi Joyce, I am a CGA, after get ACCA there is no need for education evaluation for Colorado to sit for CPA exam. for certification purpose, is MBA/CGA courses good enough to replace the public experience? (no public experience) at all. Thanks a lot.
          • Yes for MBA courses but not so sure for CGA courses. If you’ve taken these courses through CGA association then probably they’re treated as non-credit courses and may not count as semester or credit hours.
            本文发表在 rolia.net 枫下论坛You can send an email to Colorado Board of Accountancy to confirm.

            Here are the detailed requirements for candidates applying for certification via education in lieu of experience.

            Foreign candidates: If you are a member of the Institute of Chartered Accountants and/or Association of Chartered Certified Accountants (ACCA) you may use your membership certificate to meet the education requirements set forth in Rule 2.4:3 (see the Board Rules). You do not need to have your university transcripts evaluated. Simply submit a copy of your membership certificate with your application for certification.

            Foreign candidates applying for certification via education in lieu of experience are required to have their credentials evaluated whether they are members of the Institute of Chartered Accountants or the Association of Chartered Certified Accountants. The applicant should inform the evaluator that the review should be conducted for qualification under Colorado Rule 2.5 - Education in Lieu of Experience (see the Board Rules).

            2.5 EDUCATION IN LIEU OF EXPERIENCE UNDER 12-2-109(1)(c).
            These education requirements apply to persons who choose the education in lieu of experience option to qualify for certification.

            A. A baccalaureate degree plus an additional 30 semester hours of non-duplicative study or a master's degree or other higher degree;

            B. At least 45 semester hours in accounting subjects (combination of undergraduate and graduate coursework) in such areas as elementary accounting, accounting theory, accounting practice, managerial accounting, cost accounting, tax accounting, not-for-profit accounting, auditing, governmental accounting and accounting related computer and information systems. Of the 45 semester hours, at least 6 semester hours must be in auditing. In order to receive credit for accounting related computer and information systems coursework, the transcripts must indicate an accounting program code, or the applicant may furnish other information to indicate an accounting related course.

            C. At least 36 semester hours of courses in business administration which may be in areas such as upper division economics; the legal and social environment of business; business law; marketing; finance; management; organizational, group and individual behavior; quantitative applications in business; and upper division written communication. No more than 9 semester hours shall be in any one area.

            D. The courses required by paragraphs (B) and (C) above shall be taken at or acceptable for transfer by one or more schools with approved accounting programs as defined in rule 2.3.

            E. The three semester hours of auditing required in paragraph (A) must address the generally accepted auditing standards (GAAS) as defined in rule 1.1Q. The remaining three hours may be in advanced auditing or a subset of basic auditing such as fraud auditing.更多精彩文章及讨论,请光临枫下论坛 rolia.net
          • Courses taken through CGA or CMA Accelerated Program. don't count.
              • Wow,. you will be paying a lot in fees to keep all three designations.
                • Joyce and Snap, thanks a lot. guess my MBA courses could count some experiences. Company would pay my CGA(CAD 710) and CPA(US$200), maybe not ACCA (£66). CGA is most expensive!!
                  本文发表在 rolia.net 枫下论坛ACCA Qualification student & MSER fees
                  Initial Registration £66
                  Subscription £66
                  *Re-registration fee £66

                  it is so reasonable compare to CGA!!!

                  CPA membership fees:

                  Thank you for joining the AICPA! Your annual membership dues are calculated based on your role, industry, and work status. (For example, dues for a retired partner in education will differ from those for an auditor working in government.)

                  Invoice timing: Invoices for AICPA membership renewal and voluntary membership sections are sent in early June, and cover the upcoming fiscal year (August 1 through July 31). Payment must be received on or before July 31.

                  Payment methods: For your convenience, you may pay your dues online, through Member Services or by mail, with your Visa, MasterCard, American Express, Diners Club, or Discover Card (both credit and debit are accepted).

                  Click here to login and pay your dues or update your member profile.

                  Click here for Alternative Business Categories.

                  Please see below for a complete chart of membership dues categories.


                  2009-2010 AICPA Dues Schedule
                  Dues for each fiscal year include a subscription to the Journal of
                  Accountancy ($34.50) and The CPA Letter ($20)

                  AICPA Enrollment Fee
                  (New Members Only) $65

                  Public Accounting, Law and Consulting Dues:
                  Partner/Shareholder/Owner $395
                  Sole Practitioner $395

                  Staff $200

                  Business and Industry
                  President/CEO/COO $370
                  CFO/Financial Officer $370
                  Officer- Non-Financial/Non Accounting $370
                  Financial/Accounting Management $200
                  Financial/Accounting Staff $200
                  Internal Auditor $200
                  Staff - Non-Financial/Non Accounting $200更多精彩文章及讨论,请光临枫下论坛 rolia.net
                  • Being a AICPA member is optional. I am a CPA (Colorado) and not a member. I was referring to the continuing professional education requirements that you will need to keep your CPA license active.
                    • Thanks, will PD of CGA qulify the PD of CPA (Colorado)? PD of CGA qulifies the PD of ACCA.
                      • Unfortunately. no.
                    • You will need to comply with the educational requirements with both CGA and CPA.
                      What are the CPE requirements for renewal in active status?
                      Eighty hours within the two-year reporting period. At least 32 hours need to be in Code A subjects and the other 48 can be in Code B. Two hours of the 32 hours in Code A must be in ethics or CR&R. For persons licensed after January 1, 2004, if this is your first renewal after initial licensure, where CPE is required, then you must submit 2 hours of CR&R. The reporting period is January 1st of even numbered years to December 31st of odd numbered years. That is, in order to renew (in active status) in May of 2010, you will need to take 80 hours of CPE between January 1, 2008, and December 31, 2009.
                      • Thanks, wow, lots of fees......... r u in Colorado or..?
                        • Toronto
                          • Toronto too, have a nice long weekend.
          • Effective October 29, 2009, the Colorado Board has suspended the use of the Chartered Accountant eligibility for purposes of the examination and licensure.
    • 谢谢各位大侠指教。好久不见, 赫赫。 我已经顺利通过评估,而且已经报好名准备考试了。 有一个问题想请教:illinois州的改革,也就是说我必须要在july 1, 2010年之前完成所有的考试,才能register with the board, 才能不受改革的影响,是这样吗? 谢谢!!
      • 恭喜! // 看来是这样的。得在July 1, 2010前完成所以的考试,然后马上register with Department of Financial and Professional Regulation 成为registered CPA. Registration can be renewed for CPA's life time.
        "Beginning July 1, 2010, the Department of Financial and Professional Regulation will not issue new Registered CPA credentials. All CPAs who have not previously registered or have not renewed their registration will have to be licensed in order to use the CPA designation, and will be subject to all licensure requirements, including CPE. If you don’t become licensed or registered and continue to use the CPA designation, you could be fined up to $5,000."

        你最好联系Illinois Board of Examiner 确认一下。

        Good luck on your exams!
        • 谢谢您的回复。如果是官方网站上写的,那肯定没错了。我想问一下关于考试的事情,您觉得一门一门考好还是2门2门考呢? 象我现在还没考呢,您说3个月准备两门,时间够不够? 还有,就是想问,您觉得一次通过的可能性大吗? 能给我点学习意见吗? 谢谢啦!!!
          • 忘了还有一个问题了,就是如果在那之前没考过的话,是不是就跟其他州一样了,要等工作经验才能说自己是CPA了? 有没有这方面的资料呢? 谢谢啦!!
            • 如果过了July 1, 2010还没能成为registered CPA, 那你就得申请成为licensed CPA (必需符合工作经验要求) 才能在名字后面加“CPA”。
          • 如果我是你,我会联系Illinois再确定一下。// 至于考试,每个人的情况都不同。你的会计基础怎么吗?平时上班需要加班吗?有没有家庭孩子需要照顾?这些因素都会影响你的学习进度。
            有些基础差的考生,或对自己没太大信心的就会选择一次考一门。但也有很多是一次考两门的。个人建议,如果一次考两门,不要把 FAR 和 REG 放在一起,因为都有很多计算,很多需要memorize的公式,放在一起会混淆的。
            • 谢谢您的耐心,对我帮助真的很大!!我明天就给ILLINOIS发EMAIL确认。另外,我本科是会计毕业,上学的时候成绩都挺好的(专业课)。我不加班,也没有结婚。
    • anyone reply? pls...............thank you!!!
      • Check PM!
        • JOYCE大侠,您能回复一下我的帖子吗?谢谢啦!!!
          • sorry, what was your question?
            • 其实我的问题也是废话,唉。我就是想问您,如果我赶在4月前通过4门考试,能来得及不受改革影响吗? 我下个星期就考第一门了。赫赫。 还有一个问题,问得有点白痴,但是还是想问,您觉得一次性通过的秘诀是什么?
              我现在用的是WILEY的书,你觉得把那些题都做懂的话,一次性通过的可能性大吗? 谢谢啦!!
              • 四门考试和ethics exam都通过了后马上register with the Board,只要赶在七月一号之前就行了。
                至于考试,还是得多做题,Wiley书后的题至少做两遍。Wiley的题通常来说要比实际考试的题目难一些,只要你能把那些题弄懂,通过应该不难。要想一次通过,80%靠你自己的努力,20%就得看你的运气了。

                Good Luck!
                • 谢谢您!您说的运气,是指抽到的题目的难度是吗? 赫赫。 我还有一个问题想问您,wiley有一个题库您知道吧? 那上面的题目是不是也最好都作完呢? 谢谢!
                  • 是,偶说的运气是指抽到题目的难度及熟悉度。// Wiley的题库是指practice software?
                    • 是的,就是那个软件
                      • 最好也做一下,可以帮助你熟悉机考的环境。
                        • Thanks Joyce. 马上考试了,希望自己有好运,谢谢您!
    • Ding, just passed IQEX, will need to do some papar work.
      • 关于illinois州的改革,请教joyce及各位大侠,请进~~~
        我刚写信问了illinois州,他们说必须要在JULY 1ST之前完成所有的注册过程,就是说就算你考试都过了,但是如果是6月才拿到成绩,就赶不上注册了,他们建议在2月这个TEST WINDOW考完所有的,我还有两门呢。。。郁闷阿。。。赶不上了可能/。。。请问JOYCE以及其他各位大侠,如果是这样的话,没有CPA的TITLE,只有通过考试,我能用它来做点什么呢? 能往ca上转吗? 或者转其他的洲可以吗? 谢谢大家指教!!
        • 先试着在第一个test window考完两门。实在来不及的那也只好直接申请license了。Illinois州对经验要求不是那么苛刻的。
          • 恩, 我也是这么想的,走一步看一步了,呵呵。 谢谢joyce。
        • Hmmm, sounds like a plan. Write your exams according to your schedule, there will be solutions, in the end, getting the a license is even better!
          • Thanks for your reply. Btw, how long did you take before you pass the CPA tests?
            • I assume you mean how long was the entire IQEX exam process? I registered in May, studied in Aug/Sept, wrote in September, result came out in Dec.
              • 所以,你花了3个月的时间通过ETHICS考试? 阿。。。。。。要那么久阿,那个ETHICS的考试不是考完了马上就知道成绩了的吗? 谢谢
                • IQEX是什么? 是给有非美国国家DESTINATION的人考的吗? 弱弱的问一句,呵呵
                  • 小虎牙同学是加拿大的CA,他只需要通过IQEX(四个半小时)考试就可以了,不用考四门的。
                  • 哦不好意思,我答非所问了。
                    IQEX (int'l qualification exam) is a reciprocal exam for Canadian and Australian CA. 考试主要内容是US Tax (45%) US business Law (40%), Business structure Gov't and NPO accouting (15%). 基本上80-85%是regulation 那一part. 150 multiple guess within 4.5 hours. 我考试的主要目的是自学US tax and business law. 没有考试压力总踏实不下来,就报名了。呵呵。
                    • so you got a CA destination already? oic. thanks
                      • Not a problem.
        • 四门成绩出来后,ethical exam考完后,是不是先拿到certificate, 再registe?
          • YES
            • 你说"yes" 是指什么?? ethic 考完了,先拿Certificate(就可以在名字后面加CPA),再注册license(可以执业)?不需要有经验吗直接可以拿license??谢谢!
    • 有没有前辈能介绍一下cpa整个考下来,加上申请时间,大概一共要多久? 谢谢!
      • 请问如果拿到 Illinois‘s CPA License, 但我将要去California工作。我应该怎么办?我已有CGA licence, 我能免考CPA吗?
        • 据我所知哈,如果你有illinois的证书,你可以免考试,在加州申请transfer,但是如果想拿到加州的证书,还需要满足加州的工作经验要求。
          CA可以转,但是cga我就不确定了, 你问问其他大侠吧。加油!
    • 学习过前辈的精华贴, 还是有问题想问. 我的情况是: 国内大学会计本科, 有4年加拿大的会计经验(不是public firm),
      但公司里可能没有CPA ( VP是CA), 基于the experience must be gained under the supervision of an active CPA or in many cases a Canadian CA in good standing or it will not count, 我报哪个洲比较好? 还是所有要求120学分和2年工作经验的洲都符合我的情况? 谢谢先