AICPA 信息汇总 （四）

CPA License:

A CPA license is the accounting profession's highest standard of competence,a symbol of achievement and assurance of quality. Whether you are licensed or soon-to-be licensed,NASBA provides information and resources you need to earn and maintain the respected CPA credential. CPA licensing services provided by NASBA to state boards of accountancy include application processing,eligibility determination,score reporting and education evaluation. NASBA also provides customer service to candidates throughout the licensing process (eg: New Hampshire and Washington):

I.New Hampshire

EDUCATION

The New Hampshire Board accepts education gained at regionally or nationally accredited U.S. colleges and universities. Foreign education is required to be evaluated course-by-course by a NACES approved member. Educational requirements to apply for a CPA license in New Hampshire vary depending on the date the applicant initially sat for the CPA Exam.

Initial sitting for the CPA Exam prior to January 1,1996:

　　" Bachelor's degree

Initial sitting for the CPA Exam on or after January 1,1996 but before January 1,2005:

　　" Bachelor's degree

　　"12 semester hours in Accounting

　　"12 semester hours in Business

Initial sitting for CPA Exam on or after January 1,2005:

　　"Bachelor's degree

　　"120 semester hours

　　"12 semester hours in Accounting

　　"12 semester hours in Business

EXPERIENCE

Experience gained in Public Accounting,Government or Private Practice or a combination of any are considered acceptable by the New Hampshire Board.

　　" Bachelor's degree - four-year college degree

　　"Two years (12 calendar months) of experience

　　"Master's degree in Accounting,Taxation,Finance,or Business Administration

　　"One year (12 calendar months)of experience

Note：

"Full time experience - each year must be at least 1,500 hours in accounting & audit skills.

"Non full-time experience - each year must be 2,080 hours with 1,500 hours in accounting & audit skills. Only experience gained within six years immediately preceding the date application is received is acceptable for two year requirement and five years for one year requirement.

Experience must be verified by one of the following:

　　"CPA from U.S.

　　"CPA or CA from Australia

　　"CA from Canada,Ireland and/or New Zealand

　　"Contadores Publicos Certificado(CPC)from Mexico

II.Washington

To apply for your first Washington State CPA license as a Washington candidate,you will need to:

1. Pass the CPA exam.

2. Verify that you have met the good character requirements(this will be done on your application).

3. Verify that you completed a course and an examination on materials covering all of the AICPA Code of Professional Conduct and have obtained a score of 90% or better on the exam.

4. Verify that your experience is qualified and complete an 'Experience Affidavit'(Fillable PDF)

5. Verify that if it has been more than four years since you passed the CPA exam,that you have completed the following Continuing Professional Education (CPE)：

　　1. 120 hours within the 36 months immediately preceding the date you submit your application. This is limited to 24 CPE hours in nontechnical subject areas.

　　2. 4 hours in Board approved ethics and regulations applicable to the practice of public accounting in Washington State within six months immediately preceding the date you submit your application.

6. Verify that you have reviewed an example of what your CPE reporting period will be for your first renewal.

7. Complete the license application through our Online Services.

To apply for your first Washington State CPA license as an out of state candidate,you will need to verify that you meet all(1-7)steps above including:

1. Use this form to submit your CPA exam scores from other State Boards(must be submitted directly from that Board).

2. Submit official college transcripts(bearing an official seal)or a Foreign Education Evaluation Report from a Board recognized evaluation service showing that you completed this Board's education requirements in effect at the time you first sat for the CPA exam. Please note,beginning April 1,2012,a copy of the international transcript(s)must be included with the report sent to the Board for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.