緬因州美國注冊會計師(AICPA)考務信息

　　Maine

　　學業要求：

　　緬因州注冊會計師考試申請人必須品行與名聲良好，且擁有州會計委員會認可的四年制大學所頒發的學士學位或更高的學位。

　　Applicants must:

　　• Be of good character and reputation; and

　　• Earned at least a baccalaureate or higher degree conferred by a regionally accredited college or university acceptable to the Board.

　　• Have completed basic courses in accounting and auditing defined as 15 semester hours in accounting， auditing and/or ethics to include at least 3 semester hours in accounting and 3 semester hours in auditing.

　　學業評估：

　　緬因州的注會考試申請者應向注冊會計師考試服務處緬因州聯絡點提交其大學院校的正式成績單。國外院校的成績單必須由外國學業評估服務公司(Foreign Academic Credentials Services, Inc.)予以評估。

　　如注會考試申請者尚未滿足全部學業要求，則還應向注會考試服務處遞交在校生注冊證明。該注冊證明應反映出該申請者可在其參加第一門注會科目考試后一百二十天之內滿足學業要求。該證明必須由大學里的負責人以及申請者本人簽字。在申請者完成學業獲得學位后，應向注冊會計師考試服務處補交其列有全部課程及學位的成績單。在未收到考生完成學業的至終成績單之前，注會考試服務處不告知其注會考試成績，也不授予其考過注會科目的資格。

　　Applicants who are currently enrolled in college at the time of application must:

　　• submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirements has been earned; and

　　• submit to CPA Examination Services a completed Certificate of Enrollment form. This form is evidence that the applicant is currently enrolled and that all courses and graduation requirements will be completed within one hundred and twenty days (120) days following the actual date the candidate took his/her first test section. The form must be signed by an authorized official of the college and signed by the applicant;

　　After all educational requirements have been met, the applicant must:

　　• submit to CPA Examination Services an official transcript to confirm degree conferral and satisfactory completion of courses within 120 days following the actual date the candidate took his/her first test section. Examination scores will not be released until the final official transcript has been received nor will the applicant be permitted to take future examinations;

　　申請過程：

　　緬因州注會考試申請人向注冊會計師考試服務處提交經公證的注會考試申請書、費用、正式成績單、在校生注冊證明(如需要)、和評估證書(如需要)。評審通過后，注冊會計師考試服務處向考生頒發安排考試通知(NTS)。考生按通知要求與Prometric考試中心聯系預約考試的時間地點。安排考試通知為六個月有效。

　　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)

　　II. Official transcript(s)

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

　　Foreign Evaluation, if applicable;

　　Certificate of Enrollment, 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 Maine Board of Accountancy and CPA Examination Services do not control space availability or location of the test centers.

　　初次申請：

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

　　Application fee: $ 145.00

　　Examination fees are listed below.

　　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：

　　如未考過而申請重考,申請注冊費為:$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

　　指定評估機構：

　　FACS

　　Have their educational credentials evaluated by the Foreign Academic Credentials Service, Inc., www.facsusa.com. Obtain the form to request this service from the evaluation service.

　　NTS有效期：

　　6個月。

　　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.