2012USCPA關(guān)于緬因州考試新制具體細(xì)節(jié)
緬因州考試制度突然改革給處于認(rèn)證或者申請(qǐng)階段的緬因州考生帶來了申請(qǐng)上的困擾，很多學(xué)員不知道自己是處于何種狀態(tài)，是否還有機(jī)會(huì)可以繼續(xù)完成緬因州的申請(qǐng)和考試。高頓美國(guó)CPA考試認(rèn)證部就此問題與NASBA負(fù)責(zé)人以及緬因州進(jìn)行了溝通及確認(rèn)，為課程在讀學(xué)員進(jìn)行了協(xié)商及爭(zhēng)取合理的解決方案，希望緬因州可以出具一個(gè)具體的說明，依照不同的時(shí)間，不同的狀態(tài)給予相應(yīng)的分類。關(guān)于緬因州考試新政策的**決定如下，同時(shí)也供更多緬因州考生依照自己的實(shí)際背景進(jìn)行相應(yīng)的參考。
All accounting courses must be complete at the time of application. The four year bachelor’s degree and 120 semester hours may still be in progress at the time of application. The degree and 120 hours must be complete within 120 days following the first day the candidate sits for the examination.
Candidates who applied prior to February 29, 2012 but whose application is still incomplete (missing education documents or other required documents) have until September 1, 2012 to complete their application. Incomplete applications at that time will be closed and the candidate will be required to submit a new application and meet the new education requirement.
Candidates who applied prior to February 29, 2012 and who have a valid NTS are permitted to continue to sit until the NTS expires. At that time, if they do not have conditional credit, they will be required to meet the new education requirements.
Candidates with valid conditional credit will be permitted to continue to sit for the examination while they have conditional credit. This applies to candidates with any conditional credit - even if a portion of their credit has expired. If credit for all sections has been lost, they will be required to meet the new education requirements to continue before taking any additional sections of the examination.
Candidates without conditional credit or a valid NTS must meet the new education requirements in order to be permitted to sit for the examination.
If you applied to sit for the CPA exam on or after February 29, 2012 you must meet the new educational requirements. Basic accounting courses are required prior to approval to sit for exam. The law is clear that the required courses must be completed prior to sitting; however, candidates can sit prior to receipt of their baccalaureate degree under the 120 day rule.
Candidates who received their Notification to Schedule (NTS) under the old educational requirements can sit for the exam until the NTS expires. Once your NTS expires, you will be required to re-apply and meet the new educational requirements that went into effect February 29, 2012.
Candidates with international education who are required to meet the new education requirements will need to submit an updated FACS evaluation report to document they have completed the new education requirements. If an individual has received a FACS report that does not indicate 15 semester hours in accounting, auditing and ethics, you will have to contact FACS for instructions on requesting the updated evaluation report. The FACS report must include this information. FACS is aware of this change.
