美国注册会计师

1. 学历的要求

目前美国50多个州都要求达到本科及以上学历。

但是个别州在学历上的要求相对降低，比如特拉华州的最低学历为专科，佛蒙特州在最低学历要求上没有特别的限制。所以考生在选州时需要根据自己的学历进行选择。如果是中国认可的大学所颁发的自考本科或是成人教育所获得的本科文凭，也可以申请多数要求本科学历的州，但是有一些州是不承认自学或是远程获得的学历的

2. 总学分的要求

有些州在申请考试时就需要满足150个总学分，有些州则只要满足120个总学分即可，比如缅因州、新罕布什尔州等。因此考生需要根据自己的总学分情况选择报考稳妥的州。一般本科学历背景（双学位除外）所获得的学分多数达不到150个总学分（当然也有能够满足的，这个依据学校不同，毕业时期不同，在总学分上还是会有差异的）。如果是本科以上学历，满足150个学分肯定是没有问题的。因此在考虑选州时根据自己的总学分情况，选择考试是否需要满足150个总学分要求的州。如果本科学历下所获得的总学分在150-160之间的，最好还是谨慎选择要求满足150个总学分才能参加考试的州，因为评估机构在根据您所申请的州会计委员会的具体要求和标准进行学分评估时，可能会在总学分上有所打折

3. 会计学分、商业学分的要求

一般美国多数州要求考生满足24个会计学分和24个商业学分的要求，个别州考试要求相对较低，如缅因州无会计和商业学分的要求，新罕布什尔州会计和商业学分各需12个。另外，有些州在会计和商业学分要求的基础上还需要满足所规定的具体课程，比如关岛、特拉华州、佛蒙特州、科罗拉多州等等，如果满足了总会计或商业学分的要求，但是不能满足其中一科具体课程的要求，考生仍然无资格报考。因此考生必须对照自己的具体课程进行选择

4. 公民权或者居住权的要求

有个别州在美国CPA报考要求上对于美国本土以外的申请者就有了很大的限制，或者要求公民权或者居住权，对于这些州，非美国本土申请者可首先排除不用考虑

5. 最低年龄的要求

多数州在年龄上没有限制

Which Part of the Exam Should I sit for first?

There are two popular schools of thought.One is that you should start with the part with which you are most comfortable–in this way,you are able to start off the exam on solid footing and gain experience with the computer-based exam format while being tested on the content of greatest comfort.The other is that you should start with the part you feel will be most difficult for you.Remember that you have 18 months to pass the other three parts of the exam,so if you don't pass your most difficult section,the 18 month clock will not start.Moreover,once you do pass your most difficult section,you can continue with the confidence that the remaining sections will be comparatively easier for you. In either case,it is critical to understand the content of each part of the exam in order to assess which will be most or least difficult for you.

Financial(FAR)

Financial encompasses the largest volume of information,which can make it challenging.That said,most students have taken classes relevant to this section of the exam almost every semester during their degree program,so it is also likely to be relatively fresh.If you had the opportunity to take a course in governmental and/or non-for-profit accounting,that will be an additional advantage in taking this section.

For 2011,the AICPA has added International Financial Reporting Standards(IFRS)to the content of the FAR exam.Candidates should expect questions focused on key differences between financial statements prepared on a U.S.GAAP basis versus those prepared on an IFRS basis.If you are not well versed on IFRS,you may wish to take this exam sooner as the AICPA has indicated that "questions on international standards will be gradually integrated into the examination."In short,the longer you wait,the more challenging these questions may become.

Auditing(AUD)

Auditing encompasses the entire audit process,other services including compilations,reviews and attestation engagements,and the AICPA Code of Professional Conduct.If you took your auditing class during your final semester and/or you'll be working in the audit practice of a public accounting firm,Auditing might be a great place to start.

For 2011,the AICPA has added International Auditing Standards(ISAs)to the content of the AUD exam.Candidates should expect questions focused on the role of the International Auditing&Assurance Standards Board(IAASB),key differences between US Auditing Standards and ISAs,and international ethics standards,practices and independence requirements.Becker anticipates that,like FAR,these questions will be gradually integrated and as such waiting longer to take Auditing may result in more challenging international auditing questions.

Regulation(REG)

Regulation is the combination of federal taxation and business law,including ethics and professional responsibilities.Students having some familiarity with tax,whether personal,partnership or corporate,are most comfortable with the Regulation materials.The areas covered within the business law portions are straight out of most university business law core classes.If you will or are working in a tax practice,Regulation would be the place to start to gain confidence.

For 2011,there is no disputing that the Regulation exam is changing the least.As the exam tests U.S.tax law and business law,it is effectively"immune"to the international additions to the exam as a whole.Furthermore,the weights of the various components of this exam have not changed materially,meaning Regulation carries a minimal amount of uncertainty.However,you should be aware that the Tax Relief Act of 2010 was passed in December 2010 and will be testable starting in July 2011.You may want to take the Regulation exam during the first two testing windows of 2011 to avoid test questions on the Tax Relief Act.

Business(BEC)

Business can be a challenging exam because of the breadth of the material,including operations and strategic management,economics,financial management and information technology.

For 2011,BEC underwent the most sweeping changes of any of the four parts of the CPA exam.Some elements are being tested for the first time,which means no one can be sure exactly how the AICPA may elect to test these sections initially.This level of uncertainty will make BEC even more challenging if you sit in the early part of 2011.Another significant change is the relocation of all writing on the CPA exam to BEC.15% of your score will be based on your ability to effectively communicate in writing.If you are a capable writer,this may prove a great advantage in succeeding on this part of the exam.

2010年美国becker,中华会计网校，上海自成咨询正式成为战略合作伙伴，共同开展中国的AICPA市场，自合作以来，取得了傲人的成绩。