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2012USCPA关于缅因州考试新制具体细节

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缅因州考试制度突然改革给处于认证或者申请阶段的缅因州考生带来了申请上的困扰，很多学员不知道自己是处于何种状态，是否还有机会可以继续完成缅因州的申请和考试。高顿美国CPA考试认证部就此问题与NASBA负责人以及缅因州进行了沟通及确认，为课程在读学员进行了协商及争取合理的解决方案，希望缅因州可以出具一个具体的说明，依照不同的时间，不同的状态给予相应的分类。关于缅因州考试新政策的**决定如下，同时也供更多缅因州考生依照自己的实际背景进行相应的参考。

All accounting courses must be complete at the time of application. The four year bachelor’s degree and 120 semester hours may still be in progress at the time of application. The degree and 120 hours must be complete within 120 days following the first day the candidate sits for the examination.

Candidates who applied prior to February 29, 2012 but whose application is still incomplete (missing education documents or other required documents) have until September 1, 2012 to complete their application. Incomplete applications at that time will be closed and the candidate will be required to submit a new application and meet the new education requirement.

Candidates who applied prior to February 29, 2012 and who have a valid NTS are permitted to continue to sit until the NTS expires. At that time, if they do not have conditional credit, they will be required to meet the new education requirements.

Candidates with valid conditional credit will be permitted to continue to sit for the examination while they have conditional credit. This applies to candidates with any conditional credit - even if a portion of their credit has expired. If credit for all sections has been lost, they will be required to meet the new education requirements to continue before taking any additional sections of the examination.

Candidates without conditional credit or a valid NTS must meet the new education requirements in order to be permitted to sit for the examination.

If you applied to sit for the CPA exam on or after February 29, 2012 you must meet the new educational requirements. Basic accounting courses are required prior to approval to sit for exam. The law is clear that the required courses must be completed prior to sitting; however, candidates can sit prior to receipt of their baccalaureate degree under the 120 day rule.

Candidates who received their Notification to Schedule (NTS) under the old educational requirements can sit for the exam until the NTS expires. Once your NTS expires, you will be required to re-apply and meet the new educational requirements that went into effect February 29, 2012.

Candidates with international education who are required to meet the new education requirements will need to submit an updated FACS evaluation report to document they have completed the new education requirements. If an individual has received a FACS report that does not indicate 15 semester hours in accounting, auditing and ethics, you will have to contact FACS for instructions on requesting the updated evaluation report. The FACS report must include this information. FACS is aware of this change.