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[报名及查分] 佛罗里达州AICPA报考同学注意:执照申请时效限制

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发表于 2021-3-25 17:00:07 | 显示全部楼层 |阅读模式
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[size=13.3333px]佛罗里达州会计委员会规定,在通过AICPA的最后一门科目后的3年内需要申请执照,否则考试成绩将会过期。


[size=13.3333px]而在未通过全科之前,单科成绩有效期是18个月的有效期限制,即通过一门科目后,要在18个月内考过剩余的三科,否则最先过期的成绩需要重新参加考试。


[size=13.3333px]佛罗里达州AICPA的工作经验要求包含:


[size=13.3333px]Work experience must be verified by a licensed CPA and must commence after completion of 120 semester or 180 quarter hours from an accredited college or university with a concentration in accounting and business courses.


[size=13.3333px]*Work experience shall include any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax, or consulting skills, all of which must be verified by a certified public accountant who is licensed by a state or territory of the United States. This experience is acceptable if it was gained through employment in government, industry, academia, or public practice and constituted a substantial part of the applicant’s duties.


[size=13.3333px]The experience must either average at least twenty (20) hours a week over no more than one hundred and four (104) weeks, or average no more than forty (40) hours a week over no more than fifty-two (52) weeks.


[size=13.3333px]The verifying certified public accountant shall verify that the applicant rendered such services for a minimum of 2,000 hours gained over a period of not less than fifty-two (52) weeks or more than one hundred and four (104) weeks when submitting the Verification of Work Experience form. The sequence of the experience, whether the experience was secured before or after taking the examination, or partly before the examination and partly after the examination is considered immaterial, provided the two periods combined equal at least one year.




[size=13.3333px]学分要求:


[size=13.3333px]150 semester or 225 quarter hours.


[size=13.3333px]TOTAL UPPER-DIVISION ACCOUNTING HOURS: 30 semester or 45 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.


[size=13.3333px]TOTAL GENERAL BUSINESS HOURS: 36 semester or 54 quarter hours to include three (3) semester or four (4) quarter hours of business law based on USA Law.


[size=13.3333px]Note: All accounting courses and not less than 21 semester or 32 quarter hours of general business courses must be at the upper-division level. For the purpose of paragraph 61H1-27.002(2)(b), F.A.C., all general business courses, including accounting courses in excess of the 30 semester hours required, must be taken at the upper-division level, except for Introductory Macro and Micro Economics, Business Law, Introductory Statistics, Introduction to Computer Information Systems, and any written or oral communication course described in paragraph 61H1-27.002(2)(b), F.A.C. Lower level general business courses, other than those listed above, posted to transcripts after August 31, 1989, will not count. Standardized tests, such as CLEP, are not acceptable for accounting or general business courses; however, advanced placement (AP) courses will be counted if the applicant has been granted college credit for those AP courses by their degree-granting institution.


[size=13.3333px]Note:  The requirements listed above include the 120 semester or 180 quarter hours required to sit for the CPA exam.


[size=13.3333px]申请要求:
[size=13.3333px]To successfully obtain an original license, a candidate must:
[size=13.3333px]●Submit DBPR CPA 2 CPA Licensure Application and $50.00 non-refundable fee.
[size=13.3333px]●Evidence one year of acceptable work experience ,如上如中的经验要求。
[size=13.3333px]●Submit official transcripts evidencing completion of the required hours listed above under Initial Licensure Requirements.

提示:如果不符合佛罗里达AICPA执照条件要求,是可以转州申请的,换到其他州,满足其他州执照要求一样可以申请。


▍申明:本文由立信USCPA整理,转载请注明出处,如有疑问,请后台联系我们。



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