直至2015年6月30日,沒有會計相關經(jīng)驗或找不到簽字CPA的考生都可以通過獲得足夠的學分來申請科羅拉多州CPA執(zhí)照。具體的學分要求如下:
  1)完成45個會計學分(如果學分來自本科和碩士的學習,科目內(nèi)容不可重復),其中39個學分必須來自專業(yè)會計課程(非基礎會計),例如:
  Accounting Ethics
  Accounting Information Systems
  Accounting Research and Analysis
  Accounting Theory
  Auditing and Attestation Services
  Financial Accounting and Reporting of Business Organizations
  Financial Accounting and Reporting for Government and Not-for-Profit Entities
  Financial Statement Analysis
  Fraud Examination
  Internal Controls and Risk Assessment
  Managerial or Cost Accounting
  Taxation
  Tax Research and Analysis
  Other areas as approved by the Board
  2)需要6個審計學分,并且要求其中的3個是美國GAAP準則下的審計學分。如果非美國學歷,可能會產(chǎn)生問題。
  自2015年7月1日起,以上執(zhí)照申請的要求將取消。所以,找不到簽字人,或無相關經(jīng)驗的考生,要抓緊時間申請了!