美國CPA考試——緬因州報考要求（附報考費用明細）

費用

申請費（首次申請需繳納）

$150.00

考試報名費

審計與鑒證（AUD）

$208.40

商業環境（BEC）

$208.40

財務會計與報告（FAR）

$208.40

法規（REG）

$208.40

注冊費（非首次申請需繳納）

4 examination sections

$75.00

3 examination sections

$75.00

2 examination sections

$75.00

1 examination section

$75.00

學歷要求

總學分要求：

120學分

至低學位要求：

學士學位及以上

具體要求：

● Be of good character and reputation; and
● Have earned at least a baccalaureate or higher degree conferred by a regionally accredited college or university acceptable to the Board and completed at least 120 semester hours of college level education; and
● Have completed 15 semester hours in one or more of the topics listed below. At least 3 semester hours must be earned in auditing and attestation services.
    ● financial accounting and reporting for business organizations
    ● financial accounting and reporting for government and not-for-profit entities
    ● auditing and attestation services
    ● managerial or cost accounting
    ● taxation
    ● fraud examination
    ● internal controls and risk assessment
    ● financial statement analysis
    ● accounting research and analysis
    ● tax research and analysis
    ● accounting information systems
    ● ethics relevant to the practice of public accounting

是否接受在校生報考

接受在校生報考（需滿足條件）：
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The baccalaureate degree and 120 semester hours must be complete within 120 days following the actual date you took your first test section, or scores will not be released and credit for any completed part of the examination will not be given. The basic courses in accounting and auditing must be complete at the time of application. All educational transcripts, Certificate of Enrollments, and/or foreign evaluations are required to be submitted to CPA Examination Services. You may submit official school transcripts, Certificate of Enrollments and/or foreign evaluations separately or included with the first-time application.

成績單要求

是否可以在讀報考？（選）

是

認可的評估機構：

NIES, FACS

成績有效期

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