說到會計(jì)從業(yè),必然繞不開注冊會計(jì)師資格。很多同學(xué)會混淆一個(gè)概念,誤以為經(jīng)常聽到的“考證”=“考試”,覺得通過了CPA的所有考試,就意味著拿到了注冊會計(jì)師的資格證。其實(shí)不然??紤]到去美國讀會計(jì)碩士的同學(xué)中,很多有在美國考證執(zhí)業(yè)的打算。所以今天的介紹就圍繞這“AICPA”來展開。
 
AICPA全稱:American Institute of CPAs(區(qū)別于國內(nèi)版的CPA考試)。根據(jù)CPA Institute的官方要求,取得資格的申請者需要滿足三方面的條件,簡稱“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.”
 
考慮到本科畢業(yè)生通常會完成120個(gè)學(xué)分的本科學(xué)習(xí),所以很多本科畢業(yè)生選擇繼續(xù)攻讀會計(jì)碩士學(xué)位,來額外增加30個(gè)學(xué)分的學(xué)習(xí),以滿足150個(gè)學(xué)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.”
 
大部分州需要滿足至少2年的會計(jì)師事務(wù)所全職工作經(jīng)歷。另外,很多州也接受在行業(yè)或者政府相關(guān)領(lǐng)域的工作經(jīng)驗(yàn),只是對工作經(jīng)歷要求時(shí)間更長。
 
CPA Exam: uniform CPA examinations across all the states
 
AICPA考試內(nèi)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考試形式
 
選擇題(multiple choice questions, MCQs)
 
所有四項(xiàng)都有選擇題部分。
 
案例分析(task-based simulations, TBS)
 
除了BEC之外,其余的三個(gè)部分都有案例分析部分。
 
BEC communications
 
只有BEC部分有communication部分。
 
AICPA考試時(shí)間&考點(diǎn)
 
考試時(shí)間一年按照四個(gè)季度,分為四個(gè)Test window開放考試,除了每年的3、6、9、12月,美國節(jié)假日以及每周周六、周日不開放考試外其他每個(gè)月的每一天都能考試。考試地點(diǎn),目前AICPA除美國本土考點(diǎn)及附屬國考點(diǎn)外,還在日本、巴林、科威特、黎巴嫩、阿拉伯聯(lián)合酋長國、巴西這6個(gè)國家設(shè)立了海外考點(diǎn)。
 
4個(gè)sections中,AUD和FAR考試時(shí)間為4個(gè)小時(shí),REG和BEC考試時(shí)間為3個(gè)小時(shí)。