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Here are the detailed requirements for candidates applying for certification via education in lieu of experience.
Foreign candidates: If you are a member of the Institute of Chartered Accountants and/or Association of Chartered Certified Accountants (ACCA) you may use your membership certificate to meet the education requirements set forth in Rule 2.4:3 (see the Board Rules). You do not need to have your university transcripts evaluated. Simply submit a copy of your membership certificate with your application for certification.
Foreign candidates applying for certification via education in lieu of experience are required to have their credentials evaluated whether they are members of the Institute of Chartered Accountants or the Association of Chartered Certified Accountants. The applicant should inform the evaluator that the review should be conducted for qualification under Colorado Rule 2.5 - Education in Lieu of Experience (see the Board Rules).
2.5 EDUCATION IN LIEU OF EXPERIENCE UNDER 12-2-109(1)(c).
These education requirements apply to persons who choose the education in lieu of experience option to qualify for certification.
A. A baccalaureate degree plus an additional 30 semester hours of non-duplicative study or a master's degree or other higher degree;
B. At least 45 semester hours in accounting subjects (combination of undergraduate and graduate coursework) in such areas as elementary accounting, accounting theory, accounting practice, managerial accounting, cost accounting, tax accounting, not-for-profit accounting, auditing, governmental accounting and accounting related computer and information systems. Of the 45 semester hours, at least 6 semester hours must be in auditing. In order to receive credit for accounting related computer and information systems coursework, the transcripts must indicate an accounting program code, or the applicant may furnish other information to indicate an accounting related course.
C. At least 36 semester hours of courses in business administration which may be in areas such as upper division economics; the legal and social environment of business; business law; marketing; finance; management; organizational, group and individual behavior; quantitative applications in business; and upper division written communication. No more than 9 semester hours shall be in any one area.
D. The courses required by paragraphs (B) and (C) above shall be taken at or acceptable for transfer by one or more schools with approved accounting programs as defined in rule 2.3.
E. The three semester hours of auditing required in paragraph (A) must address the generally accepted auditing standards (GAAS) as defined in rule 1.1Q. The remaining three hours may be in advanced auditing or a subset of basic auditing such as fraud auditing.更多精彩文章及讨论,请光临枫下论坛 rolia.net
Here are the detailed requirements for candidates applying for certification via education in lieu of experience.
Foreign candidates: If you are a member of the Institute of Chartered Accountants and/or Association of Chartered Certified Accountants (ACCA) you may use your membership certificate to meet the education requirements set forth in Rule 2.4:3 (see the Board Rules). You do not need to have your university transcripts evaluated. Simply submit a copy of your membership certificate with your application for certification.
Foreign candidates applying for certification via education in lieu of experience are required to have their credentials evaluated whether they are members of the Institute of Chartered Accountants or the Association of Chartered Certified Accountants. The applicant should inform the evaluator that the review should be conducted for qualification under Colorado Rule 2.5 - Education in Lieu of Experience (see the Board Rules).
2.5 EDUCATION IN LIEU OF EXPERIENCE UNDER 12-2-109(1)(c).
These education requirements apply to persons who choose the education in lieu of experience option to qualify for certification.
A. A baccalaureate degree plus an additional 30 semester hours of non-duplicative study or a master's degree or other higher degree;
B. At least 45 semester hours in accounting subjects (combination of undergraduate and graduate coursework) in such areas as elementary accounting, accounting theory, accounting practice, managerial accounting, cost accounting, tax accounting, not-for-profit accounting, auditing, governmental accounting and accounting related computer and information systems. Of the 45 semester hours, at least 6 semester hours must be in auditing. In order to receive credit for accounting related computer and information systems coursework, the transcripts must indicate an accounting program code, or the applicant may furnish other information to indicate an accounting related course.
C. At least 36 semester hours of courses in business administration which may be in areas such as upper division economics; the legal and social environment of business; business law; marketing; finance; management; organizational, group and individual behavior; quantitative applications in business; and upper division written communication. No more than 9 semester hours shall be in any one area.
D. The courses required by paragraphs (B) and (C) above shall be taken at or acceptable for transfer by one or more schools with approved accounting programs as defined in rule 2.3.
E. The three semester hours of auditing required in paragraph (A) must address the generally accepted auditing standards (GAAS) as defined in rule 1.1Q. The remaining three hours may be in advanced auditing or a subset of basic auditing such as fraud auditing.更多精彩文章及讨论,请光临枫下论坛 rolia.net