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Illinois CPA Education( 伊利諾州報考教育程度及相關規定)
文/Teresa
http://www.nasba.org/nasbaweb/NASBAWeb.nsf/wpecsp?openform&stateabbrev=IL
http://www.ilboa.org/files/edreq.pdf
1
Illinois CPA Examination
The Educational Requirement
To be admitted to take the examination for the first time after January 1,
2001, a candidate for the Illinois CPA examination must have successfully
completed at least 150 semester hours of acceptable credit including a
baccalaureate or higher degree. (1.大學以上學歷，至少含150個以上學分)
The semester hours accepted by the Board
must include an accounting concentration or its equivalent. A candidate will be
deemed to have met the education requirement if, as part of the 150 semester
hours of education as determined by the Board, he or she has met any one of the
four conditions listed below. (2.必須是Board認可的合格學校)
Acceptable credit recognized by the Board is:
a) credit earned from a college or university which is a candidate for or is
accredited by a regional accrediting association which is a member of the
Council for Higher Education Accreditation (CHEA)
b) credit earned at a business school or college of business within the
educational institution that is accredited by the American Assembly of
Collegiate Schools of Business (AACSB), or
c) Association of Collegiate Business Schools and Programs (ACBSP).
With each of the conditions listed below, accounting hours do not include
business law, and no more than six semester hours of accounting may be
obtained through internships or life-experience credit posted on a college
transcript.(有以下任一情況: 而成績單上相關會計學分不得超過6個以上是來
自實習或是經驗學分性質)
1) Earned a graduate degree with a concentration in accounting from a program
that is accredited in accounting by an accrediting agency recognized by the
Board. (碩士學位，主修會計)
2) Earned a graduate degree from a program that is accredited in business by
an accrediting agency recognized by the Board and completed at least 24
semester hours in accounting at the undergraduate level or 15 semester
hours at the graduate level or equivalent combination thereof, including
courses covering the subjects of financial accounting, auditing, taxation, and
management accounting. (相關商學碩士學位，修滿至少24個大學會計學分或至少
15個碩士會計學分或相關學分，包括財會、審計、稅法及管會)
3) Earned a baccalaureate degree from a program that is accredited in
business by an accrediting agency recognized by the Board and completed
24 semester hours in accounting at the undergraduate or graduate level,
including courses covering the subjects of financial accounting, auditing,
taxation, and management accounting; and completed at least 24 semester
hours of business courses, or substantially equivalent (other than
accounting) courses, at the undergraduate or graduate level.
(商學學士學位: 修滿至少24個學士或碩士會計學分，包括財會、審計、稅法及管會，
並修滿至少24個學士或碩士商業學分。
4) Earned a baccalaureate or higher degree from an accredited educational
institution or other institution recognized by the Board, including at least 24
semester hours of accounting at the undergraduate and/or graduate level
with at least one course each in financial accounting, auditing, taxation, and
management accounting and at least 24 semester hours in business courses
or substantially equivalent (other than accounting) courses at the
undergraduate or graduate level. (大學以上學歷，修滿至少24個學士會計學分或/及
碩士會計學分至少有一學科個別在財會、審計、稅法及管會，並修滿24個學士或碩士
商業學分)
For all purposes above, the formula for conversion of quarter hours to
semester hours is as follows. This conversion only applies to domestic
institutions. Credit equivalencies of international schools vary from
institution to institution. ( 以下針對學季學分之轉換計算只針對美國國內機構，
國際學校之學分計算可能依個別機構而有不同算法)
1 quarter hour = 2/3 sem. hour; 2 quarter hours = 1-1/3 sem. hours; 3
quarter hours = 2 sem. hours; 4 quarter hours = 2-2/3 sem. hours; 5 quarter
hours = 3-/13 sem. hours
Courses acceptable toward the 24 hours in business are:
( 相關可接受的24商業學分: )
Economics, Business Law, Marketing, Finance, Business and Technical
Communication, Business Ethics, International Business, Legal and Social
Environment of Business, Management, Business/Management Information
Systems, Quantitative Methods and Statistic courses taught by the accounting
department.
Other courses are subject to review by the Board of Examiners.
The additional 30 hours beyond the bachelor’s degree can be at the
graduate or undergraduate level at two- or four-year schools acceptable to the
board. ( 其它學科則由考試委員會審核: 另外，board接受額外30個(非學士學位內所取得的)學分
在碩士等級或其它2年制或4年制學校所取得者，)
If a candidate wrote the exam as an Illinois candidate before January 1,
2001, he has locked in the current educational requirements provided his status to
write the exam does not change due to non-completion of courses in progress. He
does not need to condition or pass before that date to lock in the current
requirements. On the paper and pencil examination, a candidate had unlimited
tries to pass the CPA exam in Illinois until which time he conditioned (passed two
or three parts with a minimum of 50 in failed sections). After the exam at which he
conditioned, he had three years to write all failed parts and pass the exam.
In addition, a candidate who wrote for another jurisdiction before January 1,
2001, who met Illinois’ educational requirements at the time he wrote the exam
would also be grandfathered under the current requirements. A candidate will
have to meet the Illinois’ 150-hour requirement if: 1) he writes the exam for the first
time in any jurisdiction after January 1, 2001 or 2) at the time of writing the exam in
another jurisdiction before 2001 did not meet Illinois’ 120-hour total educational/27
hour accounting requirement.
3
Transcript Evaluation – Board of Examiners
Upon receipt of an application for the CPA exam, or a request for a preliminary
credentials evaluation, the Board of Examiners’ credentials evaluators follow
prescribed evaluation process. In general, these guidelines apply to all
educational institutions, domestic and foreign. However, additional criteria may
apply to international schools, depending on the institution.
1. After a review of the complete academic record, we determine which of
the four options the candidate will satisfy as listed in “The Educational
Requirement” above.
2. Once the “option” has been identified, we verify
a) the total number of hours earned or in progress, which must meet
or exceed 150 semester hours from educational institutions
recognized by the Board of Examiners,
b) the required number of accounting hours,
c) the required number of business hours, and
d) an earned degree (bachelor’s degree or higher)
3. We accept credit/no credit or pass/fail credit if credit hours earned are
posted on the transcript. We also accept graded course work of A, B, C or
D.
4. We accept study abroad credit as evaluated by the awarding institution.
(本州接受由指定機構所評估的國外成績單)
5. We require candidates to submit all transcripts from schools attended,
regardless whether that credit is posted on another school’s transcript. If
credit that is not routinely recognized - such as domestic credit from an
unaccredited school - is posted on another school’s transcript that we
recognize, the Board of Examiners will then recognize that credit.
( 本州要求所有考生呈交所有就讀過學校的成績單，無論相關學分是否
列在其它學校成績單上。如果有些平時不被認可的學分，例如來自某些國內
不被認可的單位，被列在另一本州認可學校的成績單上，本州Board將承認此學分)
6. An earned degree does NOT substitute for verification of the 150
hours. We must compute the total hours earned one course at a time.
This applies to all Conditions/Options stated above, 1 through 4.
7. The limitation of six hours of internship or life-experience credit toward
meeting the accounting requirement refers to credit earned outside the
usual classroom venue that is posted on a transcript. If a candidate has
attended a college that awards credit based on evaluation of work and life
experience, accounting credits from that evaluation process are limited to
six semester hours. The same applies to accounting internships.
8. See definition of “earned degree” above.
9. All candidates, including UIUC students, presenting international course
work must pay the $250 evaluation fee to have their foreign credentials
evaluated for the CPA exam. We will waive the $250 evaluation fee if we
need to verify ten or fewer hours of international credit toward the 150-
hour requirement. However, international documents must still be
presented for evaluation. A combination of domestic and international
credit requires payment of $250.00.
(所有報名考生，包括UIUC 伊利諾大學香檳校區的學生，針對CPA考試，對他們的國外學分
必須支付$250之評鑑費。如果針對150學分的要求相關國外學分低於10個學分，
本州將免除此$250之評鑑費。然而所有國外文件仍必須呈交評鑑。
國內及國外學分合計費用$250)
4
10. First time candidates (with domestic credentials only) wishing to take the
CPA exam must pay a $175.00 credentials evaluation fee.
(第一次申請考試的考生，若只有國內成績者，將付$175的成績評鑑費)
11. Candidates who have transferred international credit to another institution
must still present the original foreign transcript(s), etc. for evaluation along
with the $250 evaluation fee. We do not accept foreign credit posted on a
domestic transcript. We require original documents in the native language
and a certified English translation.
(有任何考生之國際成績單轉至其它單位作抵學分用途者，仍必須呈交原始成績單
及$250以作評鑑。本州不接受國外學分轉列在國內成績單。我們要求原始文件以
原文列出並配合合格之英文翻譯)
12. We do not award credit for repeated or duplicated classes. Repeated
classes are those taken more than once at the same institution.
( 本州不接受相對重複或相似的學分)
Duplicated classes are courses similar in content and level taken at two
different institutions; if you complete Principles of Taxation at Northern
Illinois University and take the course again at University of Iowa, we will
not award/count the credit hours twice. The policy of the institutions
awarding the credit does not supersede the Board’s policy regarding
duplicate courses. The only exceptions to the repeated course rule are
courses with the same prefix and title that are allowed by the institution for
repeat credit and it is clearly stated as policy in their courses catalogue.
13. We recommend that candidates request a preliminary evaluation of their
academic credentials prior to submitting the application to take the CPA
exam. You will receive an evaluation letter stating you are eligible to test
or what deficiencies you have to complete. Then you can submit the
application within the next three years without having another evaluation
performed. The form to request a preliminary evaluation can be found at
http://www.illinois-cpa-exam.com/files/eval.pdf
( 本州建議申請考試之考生先申請成績評鑑以決定是否符合考試資格。您將會接到
評鑑報告告知您是否合格或有學分之任何不足。之後您可在評鑑後3年內提出考試申請而不
需再次評鑑。相關要求評鑑之格試文件http://www.illinois-cpa-exam.com/files/eval.pdf )
以上中文翻譯僅作參考用途，相關規定請參考官網資料。任意轉載文章將負可能之法律責任。
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