說(shuō)到會(huì)計(jì)從業(yè)，必然繞不開(kāi)注冊(cè)會(huì)計(jì)師資格。很多同學(xué)會(huì)混淆一個(gè)概念，誤以為經(jīng)常聽(tīng)到的“考證”=“考試”，覺(jué)得通過(guò)了CPA的所有考試，就意味著拿到了注冊(cè)會(huì)計(jì)師的資格證。其實(shí)不然?？紤]到去美國(guó)讀會(huì)計(jì)碩士的同學(xué)中，很多有在美國(guó)考證執(zhí)業(yè)的打算。所以今天的介紹就圍繞這“AICPA”來(lái)展開(kāi)。
 
AICPA全稱：American Institute of CPAs(區(qū)別于國(guó)內(nèi)版的CPA考試)。根據(jù)CPA Institute的官方要求，取得資格的申請(qǐng)者需要滿足三方面的條件，簡(jiǎn)稱“Three Es” –Education, Examination, and Experience。
 
Education: 150 semester hours of education requirements
 
“Candidates who first become eligible to take this exam beginning January 1, 2013 must have obtained 150 semester hours of education at an accredited college or university, including a bachelor's degree or its equivalent, to qualify for AICPA regular membership.”
 
考慮到本科畢業(yè)生通常會(huì)完成120個(gè)學(xué)分的本科學(xué)習(xí)，所以很多本科畢業(yè)生選擇繼續(xù)攻讀會(huì)計(jì)碩士學(xué)位，來(lái)額外增加30個(gè)學(xué)分的學(xué)習(xí)，以滿足150個(gè)學(xué)分的要求。
 
Experience: 2-year limits on public/non-public accounting experience
 
“As for experience, most states/jurisdictions require at least two years public accounting experience.Many states/jurisdictions also accept non-public accounting experience (e.g., industry, government), although the number of years deemed acceptable are typically higher than for public accounting.”
 
大部分州需要滿足至少2年的會(huì)計(jì)師事務(wù)所全職工作經(jīng)歷。另外，很多州也接受在行業(yè)或者政府相關(guān)領(lǐng)域的工作經(jīng)驗(yàn)，只是對(duì)工作經(jīng)歷要求時(shí)間更長(zhǎng)。
 
CPA Exam: uniform CPA examinations across all the states
 
AICPA考試內(nèi)容
 
The Uniform CPA Examination currently consists of four sections:
 
AUD: Auditing and Attestation
 
BEC: Business Environment and Concepts
 
FAR: Financial Accounting and Reporting
 
REG: Regulation
 
AICPA考試形式
 
選擇題（multiple choice questions, MCQs)
 
所有四項(xiàng)都有選擇題部分。
 
案例分析（task-based simulations, TBS）
 
除了BEC之外，其余的三個(gè)部分都有案例分析部分。
 
BEC communications
 
只有BEC部分有communication部分。
 
AICPA考試時(shí)間&考點(diǎn)
 
考試時(shí)間一年按照四個(gè)季度，分為四個(gè)Test window開(kāi)放考試，除了每年的3、6、9、12月，美國(guó)節(jié)假日以及每周周六、周日不開(kāi)放考試外其他每個(gè)月的每一天都能考試?？荚嚨攸c(diǎn)，目前AICPA除美國(guó)本土考點(diǎn)及附屬國(guó)考點(diǎn)外，還在日本、巴林、科威特、黎巴嫩、阿拉伯聯(lián)合酋長(zhǎng)國(guó)、巴西這6個(gè)國(guó)家設(shè)立了海外考點(diǎn)。
 
4個(gè)sections中，AUD和FAR考試時(shí)間為4個(gè)小時(shí)，REG和BEC考試時(shí)間為3個(gè)小時(shí)。