蒙大拿州美國(guó)注冊(cè)會(huì)計(jì)師(AICPA)考務(wù)信息

　　Montana

　　學(xué)業(yè)要求：

　　蒙大拿州注冊(cè)會(huì)計(jì)師考試申請(qǐng)人必須有至少二十四個(gè)會(huì)計(jì)高級(jí)課程學(xué)時(shí)或會(huì)計(jì)研究生學(xué)時(shí)。其中應(yīng)包括至少一門財(cái)務(wù)會(huì)計(jì)、一門審計(jì)、一門稅務(wù)、和一門管理會(huì)計(jì)課程。此外申請(qǐng)人還須有至少二十四個(gè)商科相關(guān)課程學(xué)時(shí)，如信息系統(tǒng)、商法、金融、經(jīng)濟(jì)學(xué)、市場(chǎng)營(yíng)銷、道德準(zhǔn)則、組織行為、商業(yè)量化應(yīng)用、交流技巧等。高級(jí)課程通常指在大學(xué)三年級(jí)和大學(xué)四年級(jí)所開設(shè)的非原理入門類課程。

　　All first-time applicants must be:

　　completed at least 24 semester hours of upper division or graduate level accounting courses including at least one course in each of the following subject areas:

　　financial accounting,

　　auditing,

　　taxation,

　　management accounting AND

　　completed at least 24 semester hours in business related courses such as;

　　information systems,

　　business law,

　　finance,

　　economics,

　　marketing,

　　ethics,

　　organizational behavior,

　　quantitative applications in business,

　　communication skills.

　　All education must be met at the time of application. All educational transcript(s) and/or foreign evaluations are required to be submitted at the time of application.

　　COURSE REQUIREMENTS

　　Commercial CPA review courses are not acceptable.

　　Photocopies or transcripts "Issued to Students" are not acceptable.

　　Education earned at a community college or 2-year degree granting institution is acceptable.

　　Upper division courses are normally defined as junior or senior level. In accounting, this would be all courses taken beyond the elementary level.

　　Graduate level is defined as courses that apply towards an advanced degree offered by an accredited educational institution offering bachelor's and graduate degrees in business or accounting.

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

　　One quarter unit or hour of credit is equivalent to two thirds of a semester unit or hour.

　　學(xué)業(yè)評(píng)估：

　　注會(huì)考試申請(qǐng)人須在申請(qǐng)考試時(shí)滿足學(xué)業(yè)要求。蒙大拿州的注會(huì)考試申請(qǐng)者應(yīng)向注冊(cè)會(huì)計(jì)師考試服務(wù)處蒙大拿州聯(lián)絡(luò)點(diǎn)寄交其大學(xué)正式成績(jī)單。國(guó)外院校的成績(jī)單必須由外國(guó)學(xué)業(yè)評(píng)估服務(wù)公司(Foreign Academic Credentials Services, Inc.)予以評(píng)估。其他評(píng)估公司的評(píng)估報(bào)告不予接受。

　　All education must be met at the time of application. All educational transcript(s) and/or foreign evaluations are required to be submitted at the time of application.

　　Applicants who have completed educational requirements at institutions outside the U.S. must;.

　　have their educational credentials evaluated by the Foreign Academic Credential Service, Inc.

　　申請(qǐng)過(guò)程：

　　蒙大拿州注會(huì)考試申請(qǐng)人向注冊(cè)會(huì)計(jì)師考試服務(wù)處提交經(jīng)公證的考試申請(qǐng)書、費(fèi)用、大學(xué)正式成績(jī)單、評(píng)估證書(如需要)、以及三封由推薦人證明申請(qǐng)人品行良好的推薦書。每名推薦人必須認(rèn)識(shí)申請(qǐng)人至少三年。評(píng)審?fù)ㄟ^(guò)后，注冊(cè)會(huì)計(jì)師考試服務(wù)處向考生頒發(fā)安排考試通知(NTS)?？忌赐ㄖ笈cPrometric考試中心聯(lián)系預(yù)約考試的時(shí)間地點(diǎn)。安排考試通知為六個(gè)月有效。

　　First-time applicants must submit to CPA Examination Services:

　　I. Application

　　Completed, signed first-time application;

　　An Authorization for Interstate Exchange of Examination Information Form, if applicable;

　　Fee payable to CPA Examination Services. (Notate candidate name and state on payment document)

　　Three letters of reference in support of the candidate's application.

　　II. Official transcript(s)

　　Official transcript(s) from each institution at which original credit towards the educational requirement was earned;

　　Foreign Evaluation, if applicable;

　　After eligibility to take the examination is determined by the Board (or its agent), NASBA will issue a Notice to Schedule (NTS) to applicants.

　　The NTS is valid for one testing event or six (6) months whichever is first exhausted for each examination section. The NTS includes the date that the NTS expires.

　　Upon receipt of the NTS, candidates are required to contact Prometric, Inc. (Prometric) to schedule the examination. See the

　　Candidate Bulletin for complete instruction on how to schedule the examination. For a list of test centers, visit Prometric's web site at www.prometric.com. The Montana Board of Public Accountants and CPA Examination Services do not control space availability or location of the test centers.

　　初次申請(qǐng)：

　　All applicants are required to pay both an application fee and an examination fee upon submission of the first-time application.

　　Application fee (non-refundable): $ 170.00

　　Examination fee

　　Auditing and Attestation (AUD) $ 230.55

　　Business Environment and Concepts (BEC) $ 180.95

　　Financial Accounting and Reporting (FAR) $ 218.15

　　Regulation (REG) $ 193.35

　　重新申請(qǐng)：

　　如未考過(guò)而申請(qǐng)重考,申請(qǐng)注冊(cè)費(fèi)為:$65.00美元(一門)、 $80.00美元(二門)、$95.00美元（三門）、或$110.00美元(四門)。

　　REGISTRATION FEE: 4 exam sections - $110.00 3 exam sections (any combination) - $95.00

　　2 exam sections (any combination) - $80.00 1 exam section - $65.00

　　指定評(píng)估機(jī)構(gòu)：

　　FACS

　　Applicants who have completed educational requirements at institutions outside the U.S. must;

　　have their educational credentials evaluated by the Foreign Academic Credential Service, Inc.

　　NTS有效期：

　　6個(gè)月。

　　The NTS is valid for one testing event or six (6) months whichever is first exhausted for each examination section. The NTS includes the date that the NTS expires.