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常見問題

科羅拉多州考試與執照申請比較

CO ( Colorado 科羅拉多州) 

I.申請USCPA考試資格

  • 相關規定及申請表:

http://www.nasba.org/862571B900737CED/0/E28005C7E766B52A862571B90074423C/$file/COFT&IA.pdf

 

All first-time applicants must be:

Have a social security number if they are physically present in the US. and
Complete the Affidavit of Eligibility. And If the applicant is not physically present in the US, they must also complete the SSN Affidavit. And

Meet ONE of the following educational requirements:
-----------------請注意相關教育學分

1. Received baccalaureate degree before July 1, 1993 and who apply for certification after July 31, 1991 by one of the six (6) U.S. regional accrediting bodies, are required to complete;

At least twenty-seven (27) semester (or 40.5 quarter) hours in accounting, of which three (3) semester hours must be in auditing. No more than 3 semester hours in accounting-related computer and information systems;

At least twenty-one (21) semester (or 31.5 quarter) hours in other business administration courses such as business law, management, marketing, statistics, business communication, economics and finance. However, no more than six (6) semester hours in any one of these areas can be applied towards the twenty-one (21) semester hour total;

All 3 semester hours of auditing must address the generally accepted auditing standards (GAAS)
-----------------申請時請注意

 

2. Received baccalaureate degree after June 30, 1993 by one of the six (6) U.S. regional accrediting bodies, are required to complete;

At least twenty-seven (27) semester (or 40.5 quarter) hours in accounting, of which twenty-one (21) semester (or 31.5 quarter) hours must be cost accounting, tax, intermediate accounting, accounting theory and advanced accounting. At least three (3) of the 27 semester hours must be in auditing;

At least twenty-one (21) semester (or 31.5 quarter) hours in other business administration courses such as business law, management, marketing, statistics, business communication, economics and finance. No more than six (6) semester hours in any single category can be applied towards the twenty-one (21) semester hour total;

All 3 semester hours of auditing must address the generally accepted auditing standards (GAAS).
-----------------申請時請注意

 

II申請CO CPA執照 規定

1) NASBA: https://www.nasbatools.com/display_page

2) CO 規定: https://nasbalicensingservices.nasbatools.com/display_page?id=191

3) 申請表內容 https://nasbalicensingservices.nasbatools.com/download/14/Revised%20Co%20Exam%20App%202010(SD).pdf

Education Requirement ----教育規定:

1) For those applying with education and experience: 以教育背景及工作經驗申請

  • a bachelor's degree
  • 24 semester hours in accounting;
  • 3 semester hours in audit;
  • 21 semester hours in general business subjects, with no more than 6 hours in any subject.


OR

  • A Chartered Accountant Certificate from an IQAB MRA country in good standing. (CPA Australia, Institute of Chartered Accountants Australia, Ireland, New Zealand, Canada and Mexico)


2) For those applying under Rule 2.5 - Education in lieu of Experience: 以教育背景代替工作經驗
-----------------申請時請注意

  • A master's degree, doctoral degree or a bachelor's degree with 30 additional hours.
  • 39 semester hours in accounting;
  • 6 semester hours in audit;
  • 36 semester hours in general business subjects, with no more than 9 hours in any subject.

Applicants who obtained their education outside the United States must have their transcripts evaluated by one of the National Association of Credential Evaluation Services members. Click here for a list of member companies.


Exam Requirement-----考試要求

  • Applicant must have passed the Uniform CPA Examination.
  • Applicant must have passed the AICPA ethics exam.


Experience Requirement-----工作經驗要求

http://www.dora.state.co.us/accountants/AdoptedChapter4.pdf

  • Experience must include a minimum of 1800 hours.
  • Experience must have been met within five years preceding the date of application.
  • Experience must be under the supervision of an active CPA or Chartered Accountant from an IQAB MRA country in good standing.

 

老師結論: CO 針對申請考試及免經驗以碩士學歷抵免工作經驗申請當州執照的學分數規定已不同,目前此州以碩士抵免經驗申請執照比較適合會計學士+碩士背景為主。但有事務所經驗並由美國會計師USCPA監督的合格工作經驗者可不必擔心。

 

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