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2019年美国AICPA考试波多黎各州报考要求（附考试费明细）
AICPA报考各州要求不同，个别州要求AICPA考生有居住权或是为美国公民才能报考该州考试，例如波多黎各，对考生居住权的要求：
●是波多黎各的居民或在波多黎各有营业地; 注意：首次考试和复试考生必须符合居住要求。
●在认证时年满21周岁；
●如果不是美国公民，则必须在申请时提交有意成为美国公民的声明。
教育要求需要满足：
如果在2000年1月1日当天或之后完成学业，必须达到以下教育要求：
●Earned a baccalaureate degree or higher
●Completed 150 semester (225 quarter) hours of general college level education
●Completed 32 semester (48 quarter) hours in accounting subjects
●Completed 32 semester (48 quarter) hours in accounting and general business such as business law, information systems, economics and finance
●Earned a minimum 2.0 GPA
If you are in your final semester or quarter for completing your baccalaureate degree and 150 semester hours of general education, you can qualify for the examination provided you have completed 32 semester (48 quarter) hours in accounting with a minimum 3.0 GPA prior to submitting your application. You will not be eligible to be licensed until you have completed the full education requirement. If your education is in progress when you submit your examination application, you must submit an official transcript and this Certificate of Enrollment. Once your education has been completed, you will be required to submit an additional official transcript showing all courses and degree(s) as complete.
如果在1999年12月31日当天或之前完成学业，要符合以下条件之一：
1.Earned a baccalaureate degree in Business Administration with a major in accounting from a college or university approved by the Board; OR
2.Earned a baccalaureate degree from a college or university recognized by the Board and completed at least 58 semester (87 quarter) hours in business subjects, of which 32 semester (48 quarter) hours must be in accounting; OR
3.Have a baccalaureate degree from a college or university recognized by the Board and, in the absence of having completed the required number of credit hours in business subjects, provide evidence of completing eight years of public accounting experience. (In its discretion, the Board may substitute two years of accounting experience in the private or government sector or two years of teaching experience at the college or university level for one year of public accounting experience.)
波多黎各AICPA报考基本费用
所有首次申请人必须在提交首次申请时支付申请费和考试费。所有复审考生必须在注册时支付注册费和考试费。
你可以一次申请一个或多个考试部分; 但是，如果准备在接下来的九个月考取，我们建议你只申请一部分考试。
申请费
Application fee – 4 examination sections
$ 210.00
Application fee – 3 examination sections
$ 205.00
Application fee – 2 examination sections
$ 200.00
Application fee – 1 examination section
$ 195.00
考试费用
Auditing and Attestation (AUD) $ 208.40
Business Environment and Concepts (BEC) $ 208.40
Financial Accounting and Reporting (FAR) $ 208.40
Regulation (REG) $ 208.40
注册费
4 examination sections $ 175.00
3 examination sections $ 155.00
2 examination sections $ 135.00
1 examination section $ 115.00
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