佛羅里達州USCPA報考條件及常見問題你知道嗎？

佛羅里達州USCPA報考條件及常見問題有哪些？AICPA報名條件已確定！跟著小編一起來看佛羅里達州USCPA報考條件及常見問題等AICPA報名信息吧！

佛羅里達州USCPA報考：

佛羅里達州USCPA考試2021年報考州之一，參加該州考試需要滿足以下條件要求：

總學分：

120 semester hours or 180 quarter hours

會計學分：

24 semester or 36 quarter hours to include coverage in auditing and cost accounting, and three (3) semester or four (4) quarter hours of financial accounting and three (3) semester or four (4) quarter hours of taxation both of which must be based on USA accounting standards.

商業學分：

24 semester or 36 quarter hours to include three (3) semester or four (4) quarter hours of business law based on USA Law.

All accounting courses and at least 21 semester or 32 quarter hours of general business courses must be at the upper division level. All general business courses must be taken at the upper division level, except for Introductory Macro and Micro Economics, Introductory Statistics, Business Law, Introduction to Computer Information Systems  and any written or oral communication course described in Rule 61H1-27.002(s)(b), F.A.C. Upper division accounting courses in excess of the accounting requirement may be used to meet the general business requirement. 

Elementary accounting courses are not accepted for accounting or general business credit. Elementary accounting subjects include principles of financial and managerial accounting courses even if they are covered in a three course sequence, are titled, “introductory,” “fundamentals” or “principles” and even if they are at the graduate level.

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