伊利诺伊州美国注册会计师(AICPA)考务信息

　　Illinois

　　学业要求：

　　自二零零一年一月一日以来，伊利诺伊州的注册会计师考试申请人必须有学士学位和一百五十个学时。除此之外，申请人必须满足以下四个条件之一：

　　1〉拥有会计专业硕士或博士学位(由州会计委员会承认的学院机构颁发)。

　　2〉拥有商科硕士或博士学位(由州会计委员会承认的学院机构颁发)，同时有二十四个会计学方面的本科学时或十五个会计学研究生学时。会计学科目需含财务会计、审计、税务、和管理会计。

　　3〉拥有商科学士学位(由州会计委员会承认的学院机构颁发)，同时有二十四个会计学方面的本科或研究生学时，会计学科目需包涵财务会计、审计、税务、和管理会计；同时有二十四个商科方面的本科或研究生学时。

　　4〉拥有学士或更高的学位(由州会计委员会承认的学院机构颁发)，同时有二十四个会计学本科或研究生学时，这二十四个学时中必须包涵财务会计、审计、税务、和管理会计；同时有二十四个商科方面的本科或研究生学时。

　　会计学科目不包括商法，且通过实习或工作经验获得的会计学时不得超过六个。伊利诺伊州会计委员会接受的商科科目包括：经济学、商法、市场营销、金融、商业与技术交流、商业道德、国际商贸、商业的法制与社会环境、商业/管理信息系统、及会计系所教授的量化方法和统计学。

　　To be admitted to take the examination for the first time after January 1, 2001, a candidate for the Illinois CPA examination must have successfully completed at least 150 semester hours of acceptable credit including a baccalaureate or higher degree. The semester hours accepted by the Board must include an accounting concentration or its equivalent. A candidate will be deemed to have met the education requirement if, as part of the 150 semester hours of education as determined by the Board, he or she has met any one of the four conditions listed below. With each of the conditions listed below, accounting hours do not include business law, and no more than six semester hours of accounting may be obtained through internships or life-experience credit posted on a college transcript. Duplicate or repeat credit is not awarded for courses taken more than once at the same or different institutions.

　　1) Earned a graduate degree with a concentration in accounting from a program that is accredited in accounting by an accrediting agency recognized by the Board.

　　2) Earned a graduate degree from a program that is accredited in business by an accrediting agency recognized by the Board and completed at least 24 semester hours in accounting at the undergraduate level or 15 semester hours at the graduate level or equivalent combination thereof, including courses covering the subjects of financial accounting, auditing, taxation, and management accounting.

　　3) Earned a baccalaureate degree from a program that is accredited in business by an accrediting agency recognized by the Board and completed 24 semester hours in accounting at the undergraduate or graduate level, including courses covering the subjects of financial accounting, auditing, taxation, and management accounting; and completed at least 24 semester hours of business courses, or substantially equivalent credit hours (other than accounting) courses, at the undergraduate or graduate level.

　　4) Earned a baccalaureate or higher degree from an accredited educational institution or other institution recognized by the Board, including at least 24 semester hours of accounting at the undergraduate and/or graduate level with at least one course each in financial accounting, auditing, taxation, and management accounting and at least 24 semester hours in business courses or substantially equivalent credit hours (other than accounting) courses at the undergraduate or graduate level.

　　For all purposes above, the formula for conversion of domestic credit quarter hours to semester hours is as follows: 1 quarter hour = 2/3 semester hour.

　　Courses acceptable toward the 24 hours in business are:

　　Economics, Business Law, Marketing, Finance, Business and Technical Communication, Business Ethics, International Business, Legal and Social Environment of Business, Management, Business/Management Information Systems, Quantitative Methods and Statistic courses taught by the accounting department.

　　Please note: No credit is given for repeated or duplicated course work regardless of the home institution’s policy on repeated courses.

　　学业评估：

　　伊利诺伊州会计委员会对注册会计师考试申请者做出评估。第一次申请者必须提交所有的大学及研究生学业成绩单以便州委员会对其评估。如果全部学业均在美国完成，则申请者的评估费为一百七十五美元。如果学业中包括在美国国外完成的学科，则总评估费为二百五十美元。

　　Foreign Credentials Evaluation: If you have international credentials to be evaluated or a combination of international and domestic credentials to be evaluated, include the nonrefundable foreign credential evaluation fee. Forward official foreign credentials by registered mail or other secure carrier. They will be returned to you in the same manner.

　　Domestic Credentials Evaluation: First-time Illinois candidates must have their academic credentials evaluated before an testing approval will be issued. You may include the nonrefundable domestic credentials evaluation fee with your application or you may request the evaluation prior to requesting authorization to sit for the exam. Forward official domestic transcript(s) in sealed envelopes, or request that each college or university you attended send official transcripts directly to the board office.

　　Credential evaluation for first-time exam candidates:

　　Domestic credential evaluation ……………$ 175

　　International credentials evaluation  ……………$ 250

　　Combination of international and domestic credentials evaluation ………$ 250

　　申请过程：

　　伊利诺伊州注册会计师考试申请者的学业评估通常需一至两个月。学业评估通过后，即可申请参加会计师考试。第一次申请会计师考试者通常在学业评估通过之后还需再等四至六个星期才能拿到准予考试通知。具体申请过程如下：

　　1.申请者向伊利诺伊州会计委员会提交申请书和费用。

　　2.伊利诺伊州会计委员会向申请者颁发准考书，并向全国会计委员会总协会(NASBA)递交一封批准该考生参加注会考试的信。

　　3.收到州会计委员会批准考生考试的信后，全国会计委员会总协会即要求该考生缴纳考试费用。

　　4.收到考生缴纳的费用后，全国会计委员会总协会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。

　　5.考生到Prometric考试中心参加注会科目考试。

　　The application flow: The application process in CBT for Illinois candidates will incorporate the following steps:

　　• A candidate submits an application and fee(s) to the Illinois Board of Examiners for credentials evaluation (if required) and to be authorized to take one to four different sections of the CPA exam.

　　• Once eligibility to take the examination is determined, an approval letter is sent to the candidate by the Board of Examiners. At the same time, an Authorization To Test (ATT) is sent to the National Candidate Database maintained by NASBA (National Association of State Boards of Accountancy). The Authorization To Test will be valid for 90 days: candidates must pay examination fees as described in the following paragraph within 90 days of the date of issue of the ATT. You may receive information from NASBA before you receive our approval letter.

　　• After NASBA receives the Board’s Authorization To Test, NASBA contacts the candidate to request additional fees for grading, computer test (seat) time, digital photo or biometric thumb print at the test center and their processing fee. That payment coupon will state the amount of examination fees to be paid by the candidate and method of payment based upon the sections the candidate has been authorized to take. You will be required to pay the full amount for all parts approved in the Authorization to Test. For example, if your Authorization to Test was for four exam parts, you must pay the full fee for four parts. You cannot pay individually by test part.

　　• To assure that you receive email from NASBA, we suggest that you put the following email addresses in your address book: cbtpayment@nasba.org and cpaexam@nasba.org . This hopefully will prevent spam blocking software from preventing receipt of their emails.

　　• Once correct fees are received from the candidate, NASBA issues a Notice to Schedule (NTS) to the candidate and also informs the Board of Examiners. The candidate is instructed to contact the Prometric Testing Center to schedule a day and time for testing for each section. The Notice to Schedule (NTS) is valid for six months from the date of issue. This means that the candidate must schedule and take all sections that were uthorized within six months of the NTS issue date.

　　初次申请：

　　• Application fee for authorization and re-authorization to test:

　　4 different exam sections………………$120

　　3 different exam sections………………$108

　　2 different exam sections………………$ 76

　　1 exam section …………………………$ 40

　　Exam fees:

　　AUD:230.55

　　FAR:218.15

　　REG:193.35

　　BEC:180.95

　　重新申请：

　　如未考过而申请重考,申请注册费为:$40.00美元(一门)、 $76.00美元(二门)、$108.00美元（三门）、或$120.00美元(四门)。

　　All four parts = $120; Three parts = $108; Two parts = $76; and One part = $40

　　指定评估机构：

　　伊利诺伊州的考试委员会。

　　A candidate submits an application and fee(s) to the Illinois Board of Examiners for credentials evaluation (if required) and to be authorized to take one to four different sections of the CPA exam.

　　NTS有效期：

　　6个月。

　　The Notice to Schedule (NTS) is valid for six months from the date of issue. This means that the candidate must schedule and take all sections that were authorized within six months of the NTS issue date.