各位版友大家晚安，小弟最近终於存好了一笔钱，打算开始准备报考AICPA 因我是财经系毕业，高会、税法我都没修，有修初会、中会、财报分析及审计， 成本会计则是在会计基金会修的(那时是为了报考台湾的会计师补的学分) 看到版上大部分的朋友都是选择报考关岛的美国会计师，但我上网看了一下资格， 1. Education A....... B....... C. 24 credit hours must be in upper division accounting courses, including the following courses: ‧ 3 credit hours in Financial Accounting ‧ 3 credit hours in Auditing ‧ 3 credit hours in Taxation ‧ 3 credit hours in Management or Cost Accounting D. 24 credit hours must be in Business, which should include the following courses: ‧ 6 credit hours in Economics ‧ 3 credit hours in Finance ‧ 3 credit hours in Business Law (资料来源:http://www.guamboa.org/pdf/GU_ExamApp.pdf) 想请问一下，因我没有修税法，是不是表示我就无法报名关岛的会计师呢? 另外我又去找看看哪一州的报名资格较宽松，看到有人推缅因州， 查了一下，报名资格如下 The following requirements are in effect as of February 29, 2012: To qualify for the examination, you must: .... -Have completed 15 semester hours in one or more of the topics listed below. At least 3 semester hours must be earned in auditing and attestation services. ．financial accounting and reporting for business organizations ．financial accounting and reporting for government and not-for-profit entities ．auditing and attestation services ．managerial or cost accounting ．taxation ．fraud examination ．internal controls and risk assessment ．financial statement analysis ．accounting research and analysis ．tax research and analysis ．accounting information systems ．ethics relevant to the practice of public accounting (资料来源https://nasba.org/exams/cpaexam/maine/) 因我有修审计，另外有中会、财报分析及成本会计，是不是就有符合资格呢? 不知道版上有没有人也是报考缅因州的会计师， 我知道报考缅因州，依样可以选择在关考考试，而我未来也不会到美国执业， 这样看来报考关考/缅因州的会计师是不是没甚麽差呢 不好意思文章有点长，不知道有没有版友可以分享一下， 谢谢! --

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