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USCPA International Testing FAQ-美國會計師CPA國際性考試常見問題

原文資料來源: http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/DownloadableDocuments/InternationalExamFAQ.pdf                                                                   文章編譯: Teresa Huang

Q. What is international testing? 何謂國際性考試?

A. The AICPA and the National Association of State Boards of Accountancy (NASBA), in consultation with state boards of accountancy, the Board of Examiners, and other major stakeholders, spent two years studying an international examination delivery program. The result is the international administration of the Uniform CPA Examination (CPA Exam), which utilizes the state board licensure process and the current examination structure. The AICPA, NASBA and Prometric are providing the same services as they do for the domestic program, so that the Exam and the licensure process will be the same for international examinees as it is for examinees within US jurisdictions.
AICPA和NASBA,在尋求各州會計委員會及其它相關人士的意見之後,針對國際考試(國際考場地點的釋出)釋出方案的可行性作了二年的研究。而結果乃是美國會計師統一考試的國際管理單位的成立,此單位進一步加強了各州CPA 發照程序及現行考試結構。AICPA、NASBA、Prometric(電腦考場管理中心) 將提供如美國境內考試相同的服務,如此一來針對國際考生的考試及發照程序將和在美國境內考生一致。

 

Q. When will international testing begin? 國際性考試將從何時開始?

A. Beginning in the second half of 2011, candidates who qualify will be allowed to schedule their CPA Exam at select international locations. It will be the same examination offered in the U.S. and it will be given in English only, regardless of location.
In addition, the exam will be offered at the international locations for only one month within each testing window. Information about the testing dates is expected to be available in the fourth quarter of 2010.
從2011年年中開始,符合資格的考生將可以在其所選的國際考場預定其考試。不管考場地點為何,USCPA考試將和美國境內相同,只以英文考試呈現。
另外,國際考場在每一個考期只開放一個月。有關考試的日期預期可在2010年的第4季開放查詢。

Q. What are the international locations? 國際考場有哪些地點?

A. Initially, the exam will be offered at selected Prometric testing centers in Bahrain, Kuwait, Japan, Lebanon, and the United Arab Emirates (UAE). Additional information including specific locations and schedules will be posted to the Exams website at www.aicpa.org/cpa-exam as information becomes available.
在開始階段,USCPA考試將只開放於位於巴林、科威特、日本、黎巴嫩及阿拉伯聯合大公國等地的Prometric電腦考試中心。其它包括詳細地點的更多消息一旦公開,將會放在www.aicpa.org/cpa-exam網站上以供查詢。

Q. What must candidates do to be able to schedule a test at an international location??考生要如何才能取得在國際考場考試的資格?

A. The CPA Examination application process is basically the same for U.S. and international candidates alike. Prospective candidates must select the U.S. jurisdiction to which they will apply, contact the Board of Accountancy (or its agent) in that jurisdiction to obtain application materials, submit completed applications and required fees, as instructed, and once deemed qualified, schedule the examination. Any special requirements that international applicants must meet (such as arranging for an evaluation of their educational credentials by an agency approved by the board) are explained in accountancy board application instructions.
Candidates should visit the NASBA website at www.nasba.org for information about eligibility requirements and the exam application process for each jurisdiction.
美國CPA考試在申請上,無論是美國境內還是國際考場基本上是相同的。考生必須挑選他們考生申請資格的某州(以成為當州考生資格),聯繫當州會計委員會以取得申請資料,依其指示呈交完整的申請表及相關申請費用。一旦被認定資格符合,就安排考試日期、地點。任何國際考生必須符合的特殊要求(例如國際學歷必須經各州會計委員會指定的學歷認證機構審核)在各州會計委員會考試申請的指示上都有詳細說明。

Q. How can a qualified candidate request an international testing location?
符合資格的考生如何要求在國際性考場考試?

A. In order to qualify to take the CPA Examination outside the U.S., candidates will have to establish their eligibility through a state board participating in the International CPA Examination Administration program. In addition, candidates will be required to:
為了符合在美國境外的國際考場考試,考生必須先符合各州會計委員會所參與的國際CPA考試管理方案所規定的資格。此外,考生必須:

• make a commitment to seek CPA licensure upon passing the CPA Examination, and thereafter maintain their status as licensees
承諾在考試通過之後尋求執照的申請,並於往後維持CPA執照持有人的資格。

• meet citizenship/residency requirements
符合相關當地公民、居留的規定

• provide demographic information
提供其它(個人身份)人口統計資料

 

• pay additional fees
支付額外費用

A list of participating state boards will be available in the second half of 2010. Updates will be posted to the Exams website at www.aicpa.org/cpa-exam as information becomes available.
參與此國際考試方案的各州名單將會在2010年的下半年公布。任何消息的更新都將於考試網站
www.aicpa.org/cpa-exam公開,以供查詢。

Q. Where can a candidate of a non-participating jurisdiction take the test?  不位在所列的國際考場地點的考生將如何參加考試?

A. Candidates of a non-participating jurisdiction may take the test only at approved testing centers in the U.S., Guam, Puerto Rico, or the Virgin Islands.
非位居國際考場地點的考生只能選擇所核定的考場: 美國境內、關島、波多黎各或維京群島。

 

Q. Where can candidates find additional information and when will it be available?
考生能在何處獲得其它資訊? 何時會公布呢?

A. Information and updates about international testing will be posted to the Exams website at www.aicpa.org/cpa-exam in the autumn of 2010.
Candidates should visit the NASBA website at any time at www.nasba.org for the most current information about examination eligibility and the application process.
有關國際考試所有資訊及更新將於2010年秋季放在考試網站www.aicpa.org/cpa-exam。考生應於任何時間查看NASBA網站www.aicpa.org/cpa-exam以獲得有關考試資格、申請流程的最新消息。

 

 

 

(註): 以上所有資訊(包括中文簡譯)僅提供參考,所有規定請參考官網最新規定。 另,文章內容請勿自行轉載,否則將負可能之法

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