美國註冊會計師CPA|加州申請更新CPA執照流程、課程時數整理

文章最後更新於 04/23/2022 by aillynotes

在美國的會計師CPA license,實際上是由各州的Board of Accountancy審核管理與頒發。而在加州要renew an active license到底如何做?需要維持多少CPE hours持續學習時數呢?

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參考內容

以下整理的內容都來自California Board of Accountancy的License Renewal Handbook

Renewal License 會計師執照更新規定

以下的Renewal 都是active status renewal(可以簽名的會計師)

CPA 執照一次更新成功會有2年的期限。到期年份要看自己的生日年份決定奇數年或是偶數年到期、而到期日計算是以生日為調整。

例如:生日是在偶數年,則執照的到期日就是每個偶數年會到期(每兩年)、而到期日就是自己生日月份的最後一天。假設Jack生日在1992年3月6日,則偶數年需要更新直到,到期是就是3/31日。

加州的會計師執照更新、持續學習學分規定

Continuing Professional Education (CPE/ California Foundation又稱作Continuing Education (CE) hours。以下介紹加州對於持續教育(CE/CPE)規則與流程:

  • 2年的renewal 期間,總共要修滿80 hours of CE, 其中至少要有40小時的 technical subject matter courses,且也至少要有4小時的Ethics Education
  • 2年中每1個年度,都至少要修滿20小時的CPE hours, 而其中包含12的小時的technical subject matter courses
  • 6年至少要修滿2小時的Board-approved Regulatory Review course CPE
  • Ethics Education跟Board-approved Regulatory Review course兩者不能重合,各自的時數都要滿足。

如果是Auditing的License,要再加上以上條件(除了上述四點外)

  • A licensee who engages in planning, directing, conducting substantial portions of field work, or reporting on financial or compliance audits of a governmental agency must complete 24 hours in Government Auditing CE and four hours of CE specifically related to the prevention, detection and/or reporting of fraud affecting financial statements (Fraud CE).
  • A licensee who engages in planning, directing, performing substantial portions of the work, or reporting on an audit, review, compilation, or attestation service must complete 24 hours in Accounting and Auditing (A&A) CE and four hours of Fraud CE.

NOTE: Effective January 1, 2012, licensees renewing in an active status must complete 20 hours of CE, including 12 hours in technical subject matter, during each year of the two-year license renewal period as part of the total 80 hour CE requirement.

Regulatory Review requirement: You are required to complete a two-hour Board-approved Regulatory Review course by the due date to maintain an active status. The due date is located next to your license expiration date at the top of the license renewal application.

Regulatory Review requirement: You are required to complete a two-hour Board-approved Regulatory Review course by the due date to maintain an active status. The due date is located next to your license expiration date at the top of the license renewal application.

California Board of Accountancy

哪些課程是Technical Subject Matter Courses?

  • Accounting
  • Auditing
  • Fraud
  • Taxation
  • Consulting
  • Financial planning
  • Ethics, as defined in CBA Regulation section 87(b)
  • Regulatory Review, as defined in CBA Regulation section 87.8
  • Computer and Information technology (except Word processing)
  • Specialized industry or government practices that focus primarily upon the maintenance and/or enhancement of the public accounting skills and knowledge needed to competently practice public accounting

哪些課程不是Technical Subject Matter Courses?

  • Communication skills
  • Word processing
  • Sales
  • Marketing
  • Motivational techniques
  • Negotiation skills
  • Office, practice, and personnel management

哪些課程是Board-Approved Regulatory Review Courses?

可以點以下底線字,查看California Board of Accountancy approved Regulatory Review Courses

查看加州California Board of Accountancy approved Regulatory Review Courses

哪些課程是Ethics Education Courses?

關於Ethics Education課程規定,CBA提供了以下四項guidelines

  • A review of nationally recognized codes of conduct emphasizing how the codes relate to professional responsibilities
  • Case-based instruction focusing on real-life situational learning
  • Ethical dilemmas facing the accounting profession
  • Business ethics, ethical sensitivity, and consumer expectations

4小時的Ethics Education courses可以一次、或是上多次課程。每次課程至少要50分鐘的課程時間以上。

如何付款&提交Renewal Application?

目前California Board of Accountancy提供可以線上credit card payment 選項,不用再寫支票寄過去處理了,目前每年的Renewal Fee是$250

https://www.dca.ca.gov/cba/payment/

而線上付款完成後,仍然要準備以下三項資料

  • Completed and signed Part A and B of your License Renewal Application
  • Completed Part C reporting your Continuing Education (CPA/PA only)
  • Completed and signed Peer Review Reporting form (PR-1)

將上述資料用郵寄或Email的方式寄到

mailed to: California Board of Accountancy2450 Venture Oaks Way, Suite 300, Sacramento, CA 95833 Attention: License Renewal Unit

Summary

接下來就是等California Board of Accountancy 回覆並寄出新的License了,希望這篇整理能給需要的人幫助&節省時間。