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缅因州美国注册会计师(AICPA)考务信息

来源: 中华会计网校 编辑: 2010/07/07 16:27:32 字体:

  Maine

  学业要求:

  缅因州注册会计师考试申请人必须品行与名声良好,且拥有州会计委员会认可的四年制大学所颁发的学士学位或更高的学位。

  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.

  学业评估:

  缅因州的注会考试申请者应向注册会计师考试服务处缅因州联络点提交其大学院校的正式成绩单。国外院校的成绩单必须由外国学业评估服务公司(Foreign Academic Credentials Services, Inc.)予以评估。

  如注会考试申请者尚未满足全部学业要求,则还应向注会考试服务处递交在校生注册证明。该注册证明应反映出该申请者可在其参加第一门注会科目考试后一百二十天之内满足学业要求。该证明必须由大学里的负责人以及申请者本人签字。在申请者完成学业获得学位后,应向注册会计师考试服务处补交其列有全部课程及学位的成绩单。在未收到考生完成学业的最终成绩单之前,注会考试服务处不告知其注会考试成绩,也不授予其考过注会科目的资格。

  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;

  申请过程:

  缅因州注会考试申请人向注册会计师考试服务处提交经公证的注会考试申请书、费用、正式成绩单、在校生注册证明(如需要)、和评估证书(如需要)。评审通过后,注册会计师考试服务处向考生颁发安排考试通知(NTS)。考生按通知要求与Prometric考试中心联系预约考试的时间地点。安排考试通知为六个月有效。

  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.

  初次申请:

  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

  重新申请:

  如未考过而申请重考,申请注册费为:$65.00美元(一门)、 $80.00美元(二门)、$95.00美元(三门)、或$110.00美元(四门)。

  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

  指定评估机构:

  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个月。

  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.

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