home知識會員中國文化大學推廣教育部
美國會計師親自授課
 
常見問題

美國Colorado (科羅拉多州) Board針對CPA執照申請初步回覆

學生中有碩士學歷以上的常以CO(科羅拉多州)為申請資格的優先考量,因為碩士學位可以抵免工作經驗要求直接申請執照,但現在已不可行。也就是說若是以學位抵免工作經驗,學分數無論是會計學分(尤其是審計學分)、商業總學分(Business credits),執照申請學分要求皆比考試申請要求來的更多,所以這點是考生應非常注意的。

若是以一般工作經驗來申請執照者,CO也是要求應出具”active US CPA”來做工作方面的證明,而學生會擔心工作證明的簽具會計師(這裡即指“Verifier”)目前的執照若是inactive,是否會造成申請上的不合格。但我們從以下CO Accountancy Board 的回應看來,只要是你的工作證明上的簽具會計師(這裡即指“Verifier”)在supervise(督導)你的期間,他的US CPA License為active即可,大致上應正符合當州的規定。

 

以下為CO Accountancy Board的回覆(只取部份以保障學生隱私)提供參考,但各別案例,請以最新官方規定為主。

相關連結:

CO Licensing http://www.dora.state.co.us/accountants/Rules.pdf
CO ACC. Board http://www.dora.state.co.us/accountants/licensing.htm
NASBA Licensing https://nasbalicensingservices.nasbatools.com/display_page?id=191

 

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

Per the Colorado Broad Rules, Rule 4.1 E states, "Verifier shall mean an Active status CPA licensed in a U.S. jurisdiction or an individual holding an Active certificate or designation from an organization that has entered into an active Mutual Recognition Agreement (MRA) with the U.S. International Qualifications Appraisal Board (IQAB). The Verifier must attest to having direct knowledge of the work performed by the Applicant during the entire work period being verified. Such verification must include periodic review and evaluation of the Applicant’s work."

Typically as long as the Board that is verifying your Verifier's Licensure Verification - Form D where your verifier held the active CPA license during the exact dates of employment, as indicated on your Certificate of Experience - Form C it should be considered acceptable.

 

 

Colorado Licensing Administrator
- - - - - - - - - -
NASBA Licensing Services
P.O. Box 198589
Nashville TN, 37219
- - - - - - - - - -
www.nasbatools.com

回首頁