美國(guó)注冊(cè)會(huì)計(jì)師考試在國(guó)內(nèi)尚未設(shè)置考點(diǎn)，考生只能前往美國(guó)各個(gè)州參加考試，各個(gè)州的考試申請(qǐng)流程不一樣，以下是美國(guó)特拉華州注冊(cè)會(huì)計(jì)師考試申請(qǐng)流程：
　　特拉華州注冊(cè)會(huì)計(jì)師考試申請(qǐng)人向注冊(cè)會(huì)計(jì)師考試服務(wù)處提交注會(huì)考試申請(qǐng)書、相關(guān)費(fèi)用、以及以上所要求的資料。成績(jī)單或評(píng)估證書應(yīng)在提交申請(qǐng)書前寄至注冊(cè)會(huì)計(jì)師考試服務(wù)處。如注會(huì)考試服務(wù)處未收到申請(qǐng)人的成績(jī)單或評(píng)估證書，則該考試申請(qǐng)為不完整。注會(huì)考試服務(wù)處不予處理，也不退還申請(qǐng)費(fèi)用。
　　評(píng)審?fù)ㄟ^(guò)后，注冊(cè)會(huì)計(jì)師考試服務(wù)處向考生頒發(fā)安排考試通知(NTS)。考生按通知要求與Prometric考試中心聯(lián)系預(yù)約考試的時(shí)間地點(diǎn)。安排考試通知為六個(gè)月有效。
 
　　The following documents must be received before your application will be reviewed. Failure to submit one or more of the following will delay processing time and prevent you from taking the examination:
　　A completed First-time application, Application and examination fees to CPA Examination Services, Official transcript(s), Foreign *uations, if applicable.
　　After eligibility to take the examination is determined by the Board (or its agent), NASBA will issue a Notice to Schedule (NTS) to applicants.
　　The NTS is valid for one testing event or six (6) months whichever is first exhausted for each examination section. The NTS includes the date that the NTS expires.
　　Upon receipt of the NTS, applicants are required to contact Prometric, Inc. (Prometric) to schedule the examination. See the Candidate Bulletin for complete instruction on how to schedule the examination. For a list of test centers, visit Prometric's web site at www.prometric.com. The Delaware State Board of Accountancy and CPA Examination Services do not control space availability or location of the test centers.
 
　　初次申請(qǐng)
　　All applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. Application fee (non-refundable): $ 145.00. Examination fee
　　Auditing and Attestation (AUD) $ 230.55
　　Business Environment and Concepts (BEC) $ 180.95
　　Financial Accounting and Reporting (FAR) $ 218.15
　　Regulation (REG) $ 193.35
 
　　重考申請(qǐng)
　　如未考過(guò)而申請(qǐng)重考,申請(qǐng)注冊(cè)費(fèi)為:$65.00美元(一門)、 $80.00美元(二門)、$95.00美元(三門)、或$110.00美元(四門)。
　　REGISTRATION FEE: 4 exam sections - $110.00 3 exam sections (any combination) - $95.00
　　2 exam sections (any combination) - $80.00 1 exam section - $65.00
 
　　指定評(píng)估機(jī)構(gòu)：
　　FACS
　　Applicants who have completed educational requirements at institutions outside the U.S. must
　　have their credentials *uated by the Foreign Academic Credentials Services. Foreign Academic Credentials Services, Inc., P.O. Box 400, Glen Carbon, Il 62034, (618) 656-5291.
 
　　NTS有效期：
　　6個(gè)月。
　　The NTS is valid for one testing event or six (6) months whichever is first exhausted for each examination section. The NTS includes the date that the NTS expires.