美國(guó)CPA考試——華盛頓州報(bào)考要求（附報(bào)考費(fèi)用明細(xì)）

申請(qǐng)費(fèi)（首次申請(qǐng)需繳納）

$155.00

考試報(bào)名費(fèi)

審計(jì)與鑒證（AUD）

$208.40

商業(yè)環(huán)境（BEC）

$208.40

財(cái)務(wù)會(huì)計(jì)與報(bào)告（FAR）

$208.40

法規(guī)（REG）

$208.40

注冊(cè)費(fèi)（非首次申請(qǐng)需繳納）

4 examination sections

$120.00

3 examination sections

$105.00

2 examination sections

$90.00

1 examination section

$75.00

學(xué)歷要求

總學(xué)分要求：

滿(mǎn)足150學(xué)分

至低學(xué)位要求：

學(xué)士學(xué)位或以上

具體學(xué)分要求：
● 24 semester hours （36 quarter） in accounting subjects, of which at least 15 semester （22.5 quarter） hours are at the upper level or graduate level.
● The following are examples of acceptable accounting courses:
      Introductory/Elementary Accounting
      Intermediate Accounting
      Advanced Accounting
      Cost/Managerial Accounting
      Audit
      Tax courses
      Accounting Information Systems
● The following are examples of acceptable upper level accounting courses:
     ○ Intermediate Accounting
     ○ Advanced Accounting
     ○ Managerial Accounting
     ○ Cost Accounting
     ○ Governmental Accounting
     ○ Auditing
     ○ Tax Courses
     ○ Accounting Information Systems
     ○ Not-for-Profit Accounting
     ○ Accountant Theory
     ○ Forensic Accounting
     ○ Financial Statement Analysis
     ○ Any accounting courses taken as part of a Master’s Program
● 24 semester hours （36 quarter） in business subjects at the undergraduate or graduate level in business and general education courses, that can include:
     ○ Macro- and Micro-economics
     ○ Budgeting
     ○ Investments
     ○ Business law
     ○ Statistics
     ○ Money & Banking
     ○ Finance courses
     ○ Management and administration

Please note:

 Washington State does not accept credits earned from a volunteer membership, unless either a U.S. college or university or an equivalent foreign college or university accepts those credits.

是否接受在校生報(bào)考

接受在校生報(bào)考

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成績(jī)單要求

認(rèn)可的評(píng)估機(jī)構(gòu)：

NIES

成績(jī)有效期

成績(jī)永久有效。但如果四年以后想要申請(qǐng)，需要在申請(qǐng)前的三年內(nèi)修120小時(shí)的CPE課程。