1. 缅因州的cpa和纽约州的cpa有什么区别
USCPA虽是全美统一考试,但是其报考条件根据州别不同而有不同的资格限制:
缅因州考试要求:
报考教育要求:
◆ 学士学位及以上;
◆ 总学分要求:要求必须满足120个总学分;
◆ 会计学分要求:15个会计学分,包含3分审计;
◆ 无商业学分要求;
◆允许在符合最低学历要求前120天申请NTS;(但必须在规定时间内满足学历学分要求,否则不能提供USCPA考试成绩证明)
执照申请
教育要求(Ecation)
◆150个总学分,会计和商业只需要满足报考时所需学分;
◆学士学位及以上学历;
工作经验(Work Experience)
◆ 需要二年的会计工作经验;
◆ 上司CPA签字;
国籍、居住和年龄要求
◆ 需要SSN;
◆ 无最低年龄要求;
纽约州AICPA考试要求:
Option 1 (120 licensure requirement): If you applied for licensure and completed your ecation prior to August 1, 2009, you must meet one of the following:
Completed a registered 120 program approved by NYSED (CPA Examination Services reviews ecation. Complete Registered Program Form), or
Completed a bachelor’s degree with a major in accounting from a school accredited in accounting by the Association to Advance Collegiate Schools of Business (AACSB). (CPA Examination Services reviews ecation,) or
Completed a bachelor’s or higher degree and a minimum of 120 semester hours in the following areas:
24 semester hours in accounting to include each of the following:
Financial accounting,
Cost accounting,
Taxation,
Audit and attestation, and
21 semester hours in business and accounting,
6 semester hours (or 4 semester hours at the graate level) in business law,
6 semester hours in finance,
3 semester hours in statistics, and
6 semester hours in economics.
Option 2 (120 sit rule): If you did not apply for licensure prior to August 1, 2009, or if you completed your ecation after August 1, 2009 and want to sit before completing 150 semester hours, you must meet each of the following:
120 semester hours of college level ecation;
A course covering each of the following:
Financial accounting,
Cost or management accounting,
Taxation,
Audit and attestation.
Option 3 (150 licensure requirement): If you applied for licensure or completed your ecation after August 1, 2009 and have completed 150 semester hours, you must meet one of the following:
Completed a registered 150 program approved by NYSED (CPA Examination Services reviews ecation. Complete Registered Program Form), or
Completed a master’s degree with a major in accounting from a school accredited in accounting by AACSB (CPA Examination Services reviews ecation), or
Completed a bachelor’s or higher degree and a minimum of 150 semester (225 quarter) hours in college level ecation to include the following:
33 semester (49.5 quarter) hours in accounting to include each of the following:
Financial accounting,
Cost accounting,
Taxation,
Audit and attestation,
Accounting research, and
36 semester (54 quarter) hours in general business.
Note: The following two subjects: Communications and Ethics and Responsibilities, are required and may come from accounting or business.
Option 4: Fifteen years of public accounting experience acceptable to the State Board for Public Accountancy may be substituted for ecation for the admission to the examination. This experience must be earned under the direct supervision of a U.S. certified public accountant or a New York State public accountant, involve the application of U.S. generally accepted accounting principles (GAAP) and generally accepted auditing standards(GAAS), and contain substantial exposure to auditing and financial statement preparation. The New York State Ecation Department reviews experience (Complete Form 4 – Applicant Experience Record and Form 4B – Verification of Experience by Supervisor).
All official transcripts and/or foreign evaluations must be submitted to CPAES at the time of application.
Applicants who have submitted a licensure application, licensure fee and completed their ecation prior to August 1, 2009, but do not apply for the examination until after this date, can still sit for the examination under the 120 hour rule.
2. 缅因猫证书需要多少钱
3. 买了一只缅因猫但是没有父母血统证书,求鉴定
你问的这个猫咪情况,
从你发的照片上来看,
你确认这个是缅因猫?
肯定不是中华田园猫?
好像中华田园猫的橘猫啊。
4. 我想问一下这个是缅因猫吗
现在体型还小,看不太出来。可能还是狸花猫。
是缅因猫眼睛为圆形,大型长毛猫。血统纯的,猫舍会有证书
5. 缅因猫种公有看上的吗,血统证书丢失
K宝没丢吧,只是证书没了,拿着身份证和卡到农行柜台去补打两码信封,重新下载证书。费用10元。
6. 缅因好少呀 有好的缅因卖家嘛
我之前在网上买了一只,超级好,有证书,那边说是从莫斯科过来的,接机之后猫咪也健康!
7. 在国外买的缅因猫必须节育后才能空运回国吗
不需要呀 ,我之前在麦塔买的缅因就没有绝育呀,还带证书,服务也好
8. 想买缅因猫,1万一只带证书,大家帮忙看看哪只好
大兄弟 没图咋看呀??我朋友在麦塔买的,品相很好 ,服务也很到位 你可以看看
9. 缅因猫寿命有多长
缅因猫
缅因猫有着让人过目难忘外表,尤其是那条长长的尾巴,叫人爱不释手,养猫的主人们都希望自己的喵陪伴自己很久、很久,所以很关心该品种喵的平均寿命。那么,缅因猫的寿命究竟有多长呢?
总体来说,猫跟狗的寿命差不多,10岁的猫就相当于人的70古来稀了! 但是现在大家对猫咪的养护越来越专业,不乏一些长寿的猫咪出现,比如新闻报道英国一只猫咪活到33岁,相当于人类的231岁,简直就是猫咪界里的奇迹。
缅因猫有着自己独特的发育规律,一般的猫咪只需六个月便可性成熟,但是据说缅因猫要达到四岁才会性成熟,而且平均寿命也比一般的猫长,可以达到15岁左右,当然前提是在猫咪没有重大疾病的情况下。缅因猫的寿命为什么会比普通的猫长呢?这点我们不得而知,也许是因为发育缓慢所以老的也缓慢吧,不过不管怎么养,爱猫就要给猫一个快乐的生活、一个舒适的环境和营养丰富的食物,这样就可以让猫咪最大程度的保持健康。