在你通過了USCPA的考試之后,接著你該做些什么呢?除了通過考試,這里有其他的一些考慮事項需要注意的。 但是不用太擔心,因為在你通過四科考試之后,你已經(jīng)成功了大半了。下面就來一起看下,有哪幾方面我們還需完善和注意的:
 
  The bare minimum: Bachelor’s degree
  Most states require at least a bachelor’s degree to be eligible for becoming a CPA.
  Experience requirements
  Most states require at least two years of experience in public accounting before allowing you to practice as a CPA. Many also accept accounting experience in other areas such as industry or government, but that usually means they require that you practice for more years.
 
  One-tier or two-tier
  Some states require that you pass the CPA exam and simply meet the experience requirements to obtain your certificate and license at the same time. Those are called “one-tier” states. In two-tier states, you receive a certificate once you pass the exam, and the license comes separately, once you fulfill the experience requirements. That’s as deep as we’ll go here – the best idea is to contact your state board to understand exactly what you need.
 
  The 150-hour requirement
  Many states now require aspiring CPAs to have 150 semester hours of education to receive certification. This doesn’t necessarily mean that you need a master’s degree, although that certainly helps. You can also meet the requirement at the undergraduate level, or earn your bachelor’s degree and take a few courses at the graduate level.
 
  Check with your state
  Remember, passing the CPA exam only means that you have passed a major milestone on the way to being licensed. From there, it’s between you and the state in which you want to practice – and every state is different. Your best bet is to check with them directly.
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  報考指南:2014年AICPA報考指南 
  考前沖刺:AICPA 考試試題   考試輔導
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