Delaware
 

　　學(xué)業(yè)要求：

　　特拉華州注冊會計(jì)師申請人必須品行良好(不得有任何違法犯罪、濫用或處理不當(dāng)他人財(cái)務(wù)、及逃稅漏稅等前科)，且滿足以下三個條件之一：

　　1〉擁有碩士學(xué)位，及二十一個會計(jì)學(xué)專業(yè)學(xué)時。這二十一個會計(jì)學(xué)專業(yè)學(xué)時中必須包括以下課程：初級會計(jì)、中級會計(jì)、高級會計(jì)、成本會計(jì)、審計(jì)、和美國聯(lián)邦稅法。

　　2〉擁有學(xué)士學(xué)位，及二十一個會計(jì)學(xué)專業(yè)學(xué)時。會計(jì)學(xué)時中必須包括以下課程：初級會計(jì)、中級會計(jì)、高級會計(jì)、成本會計(jì)、審計(jì)、和美國聯(lián)邦稅法。

　　3〉擁有大專學(xué)位，及二十一個會計(jì)學(xué)專業(yè)學(xué)時。會計(jì)學(xué)時中必須包括以下課程：初級會計(jì)、中級會計(jì)、高級會計(jì)、成本會計(jì)、審計(jì)、和美國聯(lián)邦稅法。

　　學(xué)位和學(xué)時必須從經(jīng)認(rèn)證的學(xué)院機(jī)構(gòu)處獲得。州會計(jì)委員會承認(rèn)社區(qū)大學(xué)和由美國認(rèn)證機(jī)構(gòu)認(rèn)證的二年制大學(xué)與互聯(lián)網(wǎng)大學(xué)課程。但非美國國內(nèi)的互聯(lián)網(wǎng)大學(xué)課程不予承認(rèn)。函授大學(xué)、注會考試復(fù)習(xí)課及大學(xué)同等資歷考試也不予承認(rèn)。
 

　　ELIGIBILITY FOR EXAMINATION

　　All first-time applicants must be of good character and meet ONE of the following degree and accounting concentration requirements:

　　·Master's degree with 21 semester (311/2 quarter) hours in accounting with at least one course in each of the following:

　　Introductory Accounting

　　Intermediate Accounting

　　Advanced Accounting

　　Cost Accounting

　　Audit

　　U.S. Federal Taxation;

　　·Baccalaureate degree with 21 semester (311/2 quarter) hours in accounting with at least one course in each of the following:

　　Introductory Accounting

　　Intermediate Accounting

　　Advanced Accounting

　　Cost Accounting

　　Audit

　　U.S. Federal Taxation;

　　·Associate degree with 21 semester (311/2 quarter) hours in accounting with at least one course in each of the following:

　　Introductory Accounting

　　Intermediate Accounting

　　Advanced Accounting

　　Cost Accounting

　　Audit

　　U.S. Federal Taxation.

　　Degrees must have been earned and all courses completed at institutions accredited by one of the six regional accrediting bodies (Middle States, New England, North Central, Northwest, Southern and Western). In the case of two-year institutions, however, accreditation by the Accrediting Commission for Independent Colleges and Schools is also acceptable.

　　All education must be met at the time of application.

　　All educational transcript(s) and/or foreign *uations are required to be submitted at the time of application. Photocopies or transcripts "Issued to Student" are not acceptable.

　　COURSE REQUIREMENTS

　　Courses earned at a community college or 2-year degree granting institution are acceptable.

　　On-line courses are acceptable when a applicant receives credit for the courses at a regionally accredited U.S. university. On-line courses are NOT acceptable from International schools. These courses must appear on an official transcript.

　　Correspondence, CPA Review and/or CLEP course are not acceptable.
 

　　學(xué)業(yè)評估：

　　特拉華州的注冊會計(jì)師考試申請者可在申請考試之前申請學(xué)業(yè)評估，也可以在申請考試的同時申請學(xué)業(yè)評估。所有大學(xué)院校的成績單必須由該院校直接寄至注冊會計(jì)師考試服務(wù)處特拉華州聯(lián)絡(luò)點(diǎn)。成績單不應(yīng)由申請者本人處郵寄。成績單上須列明相關(guān)課程。國際院校的成績單必須由外國學(xué)業(yè)評估服務(wù)公司(Foreign Academic Credentials Services, Inc.)評估，評估證書必須由該公司直接寄至注冊會計(jì)師考試服務(wù)處特拉華州聯(lián)絡(luò)點(diǎn)。

　　如申請人在申請注會考試前申請學(xué)業(yè)評估預(yù)審，須向注冊會計(jì)師考試服務(wù)處學(xué)業(yè)評估部遞交學(xué)業(yè)預(yù)審申請表，五十美元的學(xué)業(yè)預(yù)審申請費(fèi),并安排其大學(xué)院?；蛲鈬鴮W(xué)業(yè)評估服務(wù)公司向注會考試服務(wù)處學(xué)業(yè)評估部寄出其大學(xué)成績單或評估證書。注冊會計(jì)師考試服務(wù)處收到預(yù)審申請后大約需四周，會向申請人下發(fā)通過與否的通知。

　　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.

　　obtain the form to request this services from the *uation services agency.

　　Completed *uations must be received by CPA Examination Services directly from the *uation service at the time of application. Photocopies are not acceptable.

　　If required documentation is not received, the application will be determined to be incomplete and the applicant will not be permitted to take the examination and will forfeit the application fee paid.

　　A pre-*uation will identify academic deficiencies in a candidate's education prior to submitting the Delaware First-time Application for the Uniform CPA Examination. Pre-*uations are advisory in nature and are not a final determination of eligibility. A pre-*uation allows a candidate to correct academic deficiencies prior to submitting the Delaware First-time Application for the Uniform CPA Examination. Pre-*uation application: $50. Applicants who have completed or are completing educational courses or degrees at institutions outside the U.S. must have their credentials, including courses in progress, *uated by the Foreign Academic Credentials Services. Please contact FACS at 618-656-5291 to obtain the *uation application. A letter of determination will be mailed to pre-*uation applicants approximately four weeks after receipt of the pre-*uation application.
 

　　申請過程：

　　特拉華州注冊會計(jì)師考試申請人向注冊會計(jì)師考試服務(wù)處提交注會考試申請書、相關(guān)費(fèi)用、以及以上所要求的資料。成績單或評估證書應(yīng)在提交申請書前寄至注冊會計(jì)師考試服務(wù)處。如注會考試服務(wù)處未收到申請人的成績單或評估證書，則該考試申請為不完整。注會考試服務(wù)處不予處理，也不退還申請費(fèi)用。

　　評審?fù)ㄟ^后，注冊會計(jì)師考試服務(wù)處向考生頒發(fā)安排考試通知(NTS)?？忌赐ㄖ笈cPrometric考試中心聯(lián)系預(yù)約考試的時間地點(diǎn)。安排考試通知為六個月有效。

　　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

　　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：

　　如未考過而申請重考,申請注冊費(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.