비교적 낮은 시험응시요건으로 많은 분들에게 사랑(?)받았던 New Hampshire 주의 AICPA 시험응시요건이 강화됩니다. 2014년 7월 1일부터 New Hampshire 주의 AICPA 시험응시요건이 4년제 학사학위 및 회계 30학점, 경영 24학점으로 바뀝니다. 기존요건은 4년제 학사학위와 회계 12학점, 경영 12학점이었습니다.
2014 Educational Requirements for Exam
Ac 302.03 Educational Qualifications for CPA Examination
Pursuant to RSA 309-B:5, III (c) on or after July 1, 2014 applicants for the CPA examination required pursuant to RSA 310-B:5 and Ac 303 shall have 120 semester hours of college education including a baccalaureate degree conferred by a college or university accredited pursuant to Ac 302.02 (b). The degree shall include at least 30 semester hours of accounting courses which shall include coverage in financial accounting auditing, taxation, and management accounting and be supplemented by 24 semester hours of business courses other than accounting courses which includes, business law, business information systems, finance, professional ethics, business organizations, and economics.
What this means is that you may sit for the exam with the bachelors degree, the 120 credits, the 30 credits in accounting and 24 credits in business. However, before certification can be awarded, you must have at least a baccalaureate degree that includes at least 120 hours pursuant to 302.02 (f) from an educational institution accredited pursuant to Ac 302.02 (b), and an additional 30 semester hours of education which shall meet the criteria in Ac 302.02. The total required semester hours of education shall consist of not less than 30 hours in accounting and 24 hours in business courses accredited pursuant to 302.02(b).
New Hampshire 주의 시험응시요건 강화로 인해 New Hampshire주를 응시주로 선택하는 분들이 크게 줄어들 것으로 예상됩니다.