South Carolina报考AICPA的要求

　　EDUCATION

　　Requirements to sit for the CPA examination

　　All First-time applicants must:

　　Have a Social Security Number or have a Lawful Permanent Resident Number (Green Card) assigned to them prior to submitting an application.; AND

　　Meet the following;

　　attended a regionally accredited college or university approved by the Board; and

　　have completed a minimum of one hundred twenty (120) semester hours credit, which must include;

　　(a) at least twenty four (24) semester hours of accounting in courses that are applicable to a baccalaureate, masters, or doctoral degree and which cove;

　　financial accounting,

　　managerial accounting,

　　taxation,

　　auditing;

　　NOTE: In order to license, you must have at least 36 semester hours of which 24 must be taught at the upper level.

　　and

　　(b) at least twenty four (24) semester hours of business courses that are applicable to a baccalaureate, masters, or doctoral degree and which may include;

　　economics,

　　finance,

　　business law,

　　management,

　　computer science,

　　statistics,

　　ethics

　　marketing, and accounting hours not counted in item (a).

　　All education requirements must be met at the time of application.

　　COURSE REQUIREMENTS

　　Photocopies or Transcripts “Issued to Student” are not acceptable.

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

　　CPA Review Courses and/or commercial review courses are not acceptable.

　　Course descriptions of all accounting and business courses taken at academic institutions outside South Carolina not clearly identified by titles, are required.

　　Testing Window

　　Currently the examination is closed during the third month of each testing window. Therefore, candidates cannot sit for the examination in March, June, October or December.

　　REQUIREMENTS TO BE LICENSED AS A CPA

　　A. A candidate must pass all sections of the examination provided for in Section 40-2-35(A).

　　(1) A candidate may take the required test sections individually and in any order. Credit for any test section passed is valid for eighteen months from the actual date the candidate took that test section, without having to attain a minimum score on any failed test section and without regard to whether the candidate has taken other test sections.

　　(a) A candidate must pass all four test sections of the Uniform CPA Examination within a rolling eighteen month period, which begins on the date that the first test section is passed. The board by regulation may provide additional time to an applicant on active military service. The board also may accommodate any hardship, which results from the conditions of administration of the examination.

　　(b) A candidate cannot retake a failed test section in the same examination window. An examination window refers to a three month period in which candidates have an opportunity to take the CPA examination. If all four-test sections of the Uniform CPA Examination are not passed within the rolling eighteen month period, credit for any test section passed outside the eighteen month period expires and that test section must be retaken.

　　(2) A candidate may arrange to have credits for passing sections of the examination under the jurisdiction of another state or territory of the United States transferred to this State. Credits transferred for less than all sections of the examination are subject to the same conditional credit rules as if the examination had been taken in South Carolina.

　　B. To meet the educational requirement as part of the one hundred fifty semester (150) hours of education, the applicant must demonstrate successful completion of:

　　(1) have earned a bachelors, masters or doctoral degree at a regionally accredited college or university approved by the Board; and

　　(2) at least thirty six (36) semester hours of accounting in courses that are applicable to a baccalaureate, masters, or doctoral degree and which cover financial accounting, managerial accounting, taxation, and auditing, of which at least twenty four semester hours must be taught at the junior level or above; and

　　(3) at least thirty six (36) semester hours of business courses that are applicable to a baccalaureate, masters, or doctoral degree and which may include economics, finance, business law, management, computer science, marketing, ethics, statistics and and accounting hours not counted in item (1).

　　C. The applicant must satisfactorily pass the uniform CPA examination prepared by the American Institute of Certified Public Accountants (AICPA).

　　D. The applicant must file a Certificate of Experience Form 2102. In general, at least one year of accounting experience under the direct supervision and review of a licensed CPA or licensed public accountant is required. Five years of experience teaching accounting courses in a college or university is generally considered equivalent to the one year of accounting experience. Complete details of required experience may be obtained by going to the our website WWW.LLR.STATE.SC.US/POL/ACCOUNTANCY.

　　E. The applicant must pass the Professional Ethics: The AICPA’s Comprehensive Course with a grade of 90 or above. Candidates requesting licensure by examination must complete the course and attach a copy of the certificate of completion to your Licensing Application After Exam.

　　The educational requirements for a reexamination candidate shall be those requirements which were in effect when the candidate first took the examination, provided the candidate has taken the examination at least once each calendar year subsequent to the date of any change in the educational requirement.

　　Educational requirements must be met at the time of application.

　　COMPLETION DEADLINE

　　Education

　　All transcripts are required to be submitted at the time the application is filed.

　　Application

　　Not applicable. Applications can be submitted by candidates at any time.

　　RESIDENCY

　　Candidates are not required to be residents of South Carolina in order to qualify for South Carolina candidacy. However, South Carolina residents are required to take the Uniform CPA Examination as South Carolina candidates if they intend to seek licensure in South Carolina. If residents of South Carolina elect to qualify in another jurisdiction, they will not be able to transfer their records to South Carolina at a later date.

　　TRANSCRIPTS

　　I. Applicants who have completed the educational requirement at the time of application must:

　　submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned. The transcripts may be submitted by applicant in a sealed envelope.;

　　mail official transcript(s) to - CPA Examination Services - SC, 150 Fourth Avenue N., Suite 700, Nashville, TN, 37219.

　　In order for an application to be considered a completed application, all blanks and questions on the application form must be completed and answered and all applicable documentation must be attached. If required documentation is not received, the application will be determined to be incomplete and the applicant will not be permitted to take the examination and will forfeit the application fee paid.

　　II. Applicants who completed educational requirements at institutions outside the U.S. either in part or in its entirety at the time of application must:

　　have their educational credentials evaluated by either the Foreign Academic Credentials Service, Inc., www.facsusa.com or Josef Silny & Associates, www.jsilny.com.

　　obtain the form to request this service from the evaluation service.

　　submit to CPA Examination Services the original evaluation. The evaluation of a foreign transcript must be a course by course comparison to South Carolina requirements. Photocopies are not accepted.

　　mail original evaluation to - CPA Examination Services - SC, 150 Fourth Avenue N., Suite 700, Nashville, TN 37219.

　　In order for an application to be considered a completed application, all blanks and questions on the application form must be completed and answered and all applicable documentation must be attached. If required documentation is not received, the application will be determined to be incomplete and the candidate will not be permitted to take the examination and will forfeit the application fee paid.

　　MISCELLANEOUS

　　REFUND POLICY

　　There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are NOT refundable.

　　Candidates with extreme circumstances may request an Notice to Schedule (NTS). extension or a partial refund of their examination fees under specific circumstances utilizing the Exception to Policy Form.

　　For such consideration, the Exception to Policy Form and supporting documentation must be received no later than thirty (30) days from the date of the extreme circumstance.

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