直至2015年6月30日,没有会计相关经验或找不到签字CPA的考生都可以通过获得足够的学分来申请科罗拉多州CPA执照。具体的学分要求如下:
  1)完成45个会计学分(如果学分来自本科和硕士的学习,科目内容不可重复),其中39个学分必须来自专业会计课程(非基础会计),例如:
  Accounting Ethics
  Accounting Information Systems
  Accounting Research and Analysis
  Accounting Theory
  Auditing and Attestation Services
  Financial Accounting and Reporting of Business Organizations
  Financial Accounting and Reporting for Government and Not-for-Profit Entities
  Financial Statement Analysis
  Fraud Examination
  Internal Controls and Risk Assessment
  Managerial or Cost Accounting
  Taxation
  Tax Research and Analysis
  Other areas as approved by the Board
  2)需要6个审计学分,并且要求其中的3个是美国GAAP准则下的审计学分。如果非美国学历,可能会产生问题。
  自2015年7月1日起,以上执照申请的要求将取消。所以,找不到签字人,或无相关经验的考生,要抓紧时间申请了!