2019年美国AICPA考试俄亥俄州报考要求(附报考费用明细)
各州AICPA报考条件均有所差异,俄亥俄州AICPA考试2019年报考条件如下:(要求必须满足,缺一不可)
1.Have good moral character;
2.Be at least 18 years old;
3.Have either a) completed 150 semester hours of college education earned at an institution recognized by CHEA or accredited by AACSB or b) earned a minimum score of 620 on the Graduate Management Admission Test (GMAT);
4.Have completed 24 semester hours in business subjects;
5.Have completed either a) 30 semester hours in accounting at the undergraduate level including introductory level courses, b) 24 semester hours in accounting at the undergraduate level excluding introductory level courses or c) 18 semester hours of accounting at the graduate level. The accounting hours must include at least one course in each of the following:
●financial accounting
●management accounting
●auditing with coverage of GAAS (Internal auditing may not be used for auditing, but may be used as an elective)
●taxation
●professional ethics and responsibilities
俄亥俄州AICPA报考基本费用
所有首次申请人必须在提交首次申请时支付申请费和考试费。所有复审考生必须在注册时支付注册费和考试费。
你可以一次申请一个或多个考试部分; 但是,如果准备在接下来的九个月考取,我们建议你只申请一部分考试。
申请费
Application fee – 4 examination sections
$ 170.00
Application fee – 3 examination sections
$ 165.00
Application fee – 2 examination sections
$ 160.00
Application fee – 1 examination section
$ 155.00
考试费用
Auditing and Attestation (AUD)$ 208.40
Business Environment and Concepts (BEC)$ 208.40
Financial Accounting and Reporting (FAR)$ 208.40
Regulation (REG)$ 208.40
注册费
4 examination sections$ 95.00
3 examination sections$ 90.00
2 examination sections$ 85.00
1 examination section$ 80.00
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