本文发表在 rolia.net 枫下论坛The California Board of Accountancy, www.dca.ca.gov/cba, has outlined the following pathways for earning a CPA license:
Pathway 1
Designed for individuals who will practice only in California and requires:
* A bachelor’s degree;
* 24 semester units in accounting-related subjects;
* 24 semester units in business-related subjects (accounting courses beyond the 24 required units may apply toward the business units);
* Passing the Uniform CPA Exam;
* Two years of general accounting experience supervised by a CPA with an active license; and
* Passing an ethics course.
Pathway 2
If you are licensed under this pathway, the majority of other states will recognize your license. If you think that someday you might want to practice in another state, Pathway 2 may provide you the professional mobility you desire. Requirements:
* A bachelor’s degree;
* 24 semester units in accounting-related subjects;
* 24 semester units in business-related subjects;
* 150 semester units (or 225 quarter units) of education;
* Passing the Uniform CPA Exam;
* One year of general accounting experience supervised by a CPA with an active license; and
* Passing an ethics course.
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Pathway 1
Designed for individuals who will practice only in California and requires:
* A bachelor’s degree;
* 24 semester units in accounting-related subjects;
* 24 semester units in business-related subjects (accounting courses beyond the 24 required units may apply toward the business units);
* Passing the Uniform CPA Exam;
* Two years of general accounting experience supervised by a CPA with an active license; and
* Passing an ethics course.
Pathway 2
If you are licensed under this pathway, the majority of other states will recognize your license. If you think that someday you might want to practice in another state, Pathway 2 may provide you the professional mobility you desire. Requirements:
* A bachelor’s degree;
* 24 semester units in accounting-related subjects;
* 24 semester units in business-related subjects;
* 150 semester units (or 225 quarter units) of education;
* Passing the Uniform CPA Exam;
* One year of general accounting experience supervised by a CPA with an active license; and
* Passing an ethics course.
更多精彩文章及讨论,请光临枫下论坛 rolia.net