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aicpa在国内到底认可度如何(你应该知道的关于AICPA的常识)

aicpa在国内到底认可度如何(你应该知道的关于AICPA的常识)“As for experience most states/jurisdictions require at least two years public accounting experience.Many states/jurisdictions also accept non-public accounting experience (e.g. industry government) although the number of years deemed acceptable are typically higher than for public accounting.”Experience: 2-year limits on public/non-public accounting experienceEducation: 150 semester hours of

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aicpa在国内到底认可度如何(你应该知道的关于AICPA的常识)(1)

说到会计从业,必然绕不开注册会计师资格。很多同学会混淆一个概念,误以为经常听到的“考证”=“考试”,觉得通过了CPA的所有考试,就意味着拿到了注册会计师的资格证。其实不然。考虑到去美国读会计硕士的同学中,很多有在美国考证执业的打算。所以今天的介绍就围绕这“AICPA”来展开。

aicpa在国内到底认可度如何(你应该知道的关于AICPA的常识)(2)

AICPA全称:American Institute of CPAs(区别于国内版的CPA考试)。根据CPA Institute的官方要求,取得资格的申请者需要满足三方面的条件,简称“Three Es” –Education Examination and Experience。

Education: 150 semester hours of education requirements

“Candidates who first BECome eligible to take this exam beginning January 1 2013 must have obtained 150 semester hours of education at an accredited college or university including a bachelor's degree or its equivalent to qualify for AICPA regular membership.”

考虑到本科毕业生通常会完成120个学分的本科学习,所以很多本科毕业生选择继续攻读会计硕士学位,来额外增加30个学分的学习,以满足150个学分的要求。

Experience: 2-year limits on public/non-public accounting experience

“As for experience most states/jurisdictions require at least two years public accounting experience.Many states/jurisdictions also accept non-public accounting experience (e.g. industry government) although the number of years deemed acceptable are typically higher than for public accounting.”

大部分州需要满足至少2年的会计师事务所全职工作经历。另外,很多州也接受在行业或者政府相关领域的工作经验,只是对工作经历要求时间更长。

CPA Exam: uniform CPA examinations across all the states

AICPA考试内容

The Uniform CPA Examination currently consists of four sections:

AUD: Auditing and Attestation

BEC:Business Environment and Concepts

FAR: Financial Accounting and Reporting

REG:Regulation

AICPA考试形式

选择题(multiple choice questions MCQs)

所有四项都有选择题部分。

案例分析(task-based simulations TBS)

四门科目都有案例分析部分,BEC题型占比较少些。

BEC communications

只有BEC部分有communication部分。

AICPA考试时间&考点

考试时间一年按照四个季度,分为四个Test window开放考试,具体考试时间为:三月(前10天可以考),六月(前10天可以考,2017年除外),九月(前10天可以考),十二月(前10天可以考)。

考试地点,目前AICPA除美国本土考点及附属国考点外,还在日本、巴林、科威特、黎巴嫩、阿拉伯联合酋长国、巴西这6个国家设立了海外考点。

4个sections中,AUD,FAR,REG和BEC考试时间均为4个小时。

文章来源:USCPA考试网

aicpa在国内到底认可度如何(你应该知道的关于AICPA的常识)(3)

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