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如何申请AICPA资格证书,四个步骤告诉你!

来源:立信AICPA - 发布时间: 2018-05-03 - 【学会计到立信 相信品牌的力量!】 分享到

  成功报考USCPA只是拿取USCPA证书的首要一步,接下来还要执照申请,参加考试等等,下面以一位华盛顿州的考生为例,为大家解析一下考完之后申请证书的步骤。
  
  1.前期需要有相关工作经验:
   
       一年(2,000小时)的相关会计工作经验;“相关”定义包括accounting, attest, management advisory, financial advisory, tax, tax advisory or consulting。
  
  此外,工作经验必由一名美国注册会计师认证。这位美国CPA不需为你的上司,但他必须有5年或以上的执业经验。
  
  2.完成道德测试:
  
  需要注意的是华盛顿州需要完成两个道德测试,其他州基本上只需要完成AICPA道德测试即可(有些州甚至没有要求)
  
  完成AICPA道德测试,获取电子成绩单(测试随时可做,考试时间1小时左右)
  
  完成华盛顿州的道德测试,获取电子成绩单(测试随时可做,考试时间1小时左右)
  
  3.提交申请
  
  填写工作经验申请表,在线上传资料(2份道德测试成绩单、工作经验表格)
  
  4.获得执照
  
  首先你会获得电子版执照(若资料无误,4周左右获得),获得电子版执照后的8周时间左右收到纸质执照(平邮较慢)。


      知识拓展:FAR模拟精选

  Under U.S. GAAP, in preparing consolidated financial statements of a U.S. parent company with a foreign subsidiary, the foreign subsidiary's functional currency is the currency:
 
  a. In which the subsidiary maintains its accounting records.
 
  b. Of the country in which the parent is located.
 
  c. Of the environment in which the subsidiary primarily generates and expends cash.
 
  d. Of the country in which the subsidiary is located.
 
  答案:C
 
  Explanation
 
  Choice "c" is correct. The foreign subsidiary's functional currency is the currency of the environment in which the subsidiary primarily generates and expends cash.
 
  Rule: The functional currency of a company may be:
 
  1.A foreign entity's local currency, which is typically the one in which the entity keeps its books;
 
  2.The currency in which the financial statements will be presented, which is the currency of the parent company; or
 
  3.A foreign currency other than the one in which the foreign entity maintains its books.
 
  Rule: The functional currency of an entity generally depends upon the environment in which the entity generates and expends cash (unless there is a requirement by law to use another currency), which may be any of the above three. However, the functional currency cannot be the local currency if the foreign entity operates in a highly inflationary environment (i.e., approximately 100% over three years).
 
  Choices "a", "d", and "b" are incorrect, any of which could be considered a functional currency, given the proper circumstances. The definition of a functional currency is given in the correct selection, "c".
  ▎申明:本文由立信USCPA小编汇集整理,转载请注明出处;文中图片原创、内容来源网络,版权归原作者所有。
  更多内容推荐关注AICPA官方微信:uscpaclub。

2020年USCPA考生须知:

        2020年USCPA考试已经起航,立信USCPA作为国内专业的USCPA培训高校,与美国Becker强强联合,为您提供全套的Becker学习资料,专业的USCPA师资团队,并为不同的考生提供针对性的更适合自己的课程。除此,立信USCPA为学员提供代报名,修补学分,执照申请等一对一的专业服务,致力于帮助更多的考生顺利通过USCPA考试。
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