New Hampshire CPA考試資格新規定2014 年7月起生效

 New Eligibility Requirements – Effective July 1, 2014:

If you apply to take the examination after July 1, 2014, you must have each of the following:


  1. A conferred bachelor’s degree from a recognized university or college that is accredited;


  • The Board does not accept a three-year bachelor’s degree in combination with professional qualification as equivalent to a U.S. bachelor’s degree.

                                -----NH 本州並不接受配合專業認證之三年制大學的學士學位

  • The Board will accept the combination of a three-year bachelor’s degree and two-year master’s degree.               -----NH 本州不接受三年制大學的學士學位加上2年學制之碩士
  1. A minimum of 120 credit hours either within the bachelor’s degree or earned outside the bachelor’s from a recognized university or college that is accredited.

                         ---本州認可的大學學歷: 取得最低120總學分

  1. A minimum of 30 semester hours in accounting which must include a course in each of the following: financial accounting, auditing, taxation and management accounting.

                         ---最低30個會計學分,必須包含 財務會計、審計學、稅法及管會

  1. A minimum of 24 semester hours in business electives which may include but is not limited to, business law, business information systems, finance, professional ethics, business organizations, and economics.

                     ---最低24個商業學分,可包含但不限於: 商事法、商業資訊系統、財務金融、專業道德、商業組織、經濟學

NOTE: All educational requirements must be met at the time of application. All educational transcript(s) and/or international evaluations are required to be submitted at the time of application. Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.


結論: NH(新罕布夏州)為早期學分數算是非常低的州別,之前只要求分12個會計學和12個商業學分。幾年前曾建議學員最少要拿12個會計學分以上原因無它,就是因為學分數規定只會愈來愈高,而且我們的會計學分數太少,表示我們本身的專業學識也可能不足。現在此州一下提高會計學分為30個,算是學分數非常多的,希望學分數不足的學員能注意此點。


原文來源: http://nasba.org/exams/cpaexam/newhampshire/