New Hampshire

　　學業要求：

　　新罕布什爾州注冊會計師考試申請人必須擁有由州會計委員會承認的大學所頒發的學士學位，且有至少一百二十個總學時。申請人還必須有至少二十四個商科學時。在這二十四個商科學時當中，在州會計委員會承認的大學院校所上的會計學時不得少于十二個。

　　First-time (and transfer) applicants must meet each of the following:

　　• 1. A conferred bachelors degree from a recognized university or college that is accredited; AND

　　• 2. Either within the bachelors degree or earned outside the bachelors from a recognized university or college that is accredited, a candidate must have a minimum of 120 credit hours; AND

　　• 3. A minimum of twenty four (24) semester hours in business of which 12 must be in accounting earned either within the bachelor’s degree or earned outside the bachelors degree from a recognized university or college that is accredited.

　　學業評估：

　　注會考試申請人須在申請考試前滿足上述學業要求。申請人應向注冊會計師考試服務處寄交其大學正式成績單。成績單必須反映出該申請者已獲得學士學位。美國國外院校的成績單必須由評估公司予以逐科評估。該評估公司必須是美國全國學業評估服務協會(NACES)的成員之一。

　　如申請人在申請注冊會計師考試前申請學業評估預審，須向注冊會計師考試服務處學業評估部遞交學業預審申請表、五十美元的預審費用、大學成績單和國外院校成績單的評估證書(如需要)。注冊會計師考試服務處收到預審申請后大約需四周向申請人下發通過與否的通知。

　　Applicants who have completed the educational requirements at the time of application must:

　　u submit to CPA Examination Services relevant official transcript(s) from each institution at which original credit toward the educational requirement has been earned. The award of the baccalaureate degree must be reflected on the transcript(s) submitted. The transcript must be from the registrars office with the registrars official seal, it may come from the candidate but must be an original with the original seal. Meet the education requirements and be able to provide.

　　Applicants who completed educational requirements at institutions outside the U.S. at the time of application must:

　　Have their educational credentials evaluated by any member organization of the National Association of Credential Evaluation Services (NACES). Submit to CPA Examination Services the original evaluation. The evaluation of a foreign transcript must be a course by course comparison to New Hampshire requirements. Photocopies are not accepted.

　　A pre-evaluation will identify academic deficiencies in a candidate’s education prior to submitting the New Hampshire First-time Application for the Uniform CPA Examination. Pre-evaluations are advisory in nature and are not a final determination of eligibility.

　　Pre-evaluation application: $50.

　　申請過程：

　　新罕布什爾州注會考試申請人向注冊會計師考試服務處提交注會考試申請書、費用、大學正式成績單及美國國外成績單的評估證書(如需要)。評審通過后，注冊會計師考試服務處向考生頒發安排考試通知(NTS)。考生按通知要求與Prometric考試中心聯系預約考試的時間地點。安排考試通知為六個月有效。

　　First-time Application

　　1) Official transcript(s) from each institution at which original credit towards the educational requirement was earned.

　　2) Foreign Evaluation, if applicable.

　　All candidates are required to pay both an application fee and an examination fee upon submission of the first time application.

　　After eligibility to take the examination is determined, NASBA will issue a Notice to Schedule (NTS) to applicants. NTS is sent via the method of notification selected by the applicant. The NTS is valid for one testing event or six (6) months whichever is first exhausted for each examination section.

　　Upon receipt of the NTS, applicants are required to contact Prometric, Inc. (Prometric) to schedule the examination. See the

　　Candidate Bulletin for complete instruction on how to schedule the examination. For a list of test centers, visit Prometric’s web site at www.prometric.com. The New Hampshire Board of Accountancy and CPA Examination Services do not control space availability or location of the test centers.

　　初次申請：

　　Application fee (non-refundable): $ 220.00

　　Examination fee

　　Auditing and Attestation (AUD) $ 230.55

　　Business Environment and Concepts (BEC) $ 180.95

　　Financial Accounting and Reporting (FAR) $ 218.15

　　Regulation (REG) $ 193.35

　　重新申請：

　　如未考過而申請重考,申請注冊費為:$140.00美元(一門)、 $155.00美元(二門)、$170.00美元（三門）、或$185.00美元(四門)。

　　Registration Fee: 4 exam sections - $185.00 3 exam sections (any combination) - $170.00

　　2 exam sections (any combination) - $155.00 1 exam section - $140.00

　　指定評估機構：

　　NACES中的任何一家。

　　Applicants who have completed educational requirements at institutions outside the U.S. must have their credentials evaluated by any member of the National Association of Credentials Evaluation Services, Inc.

　　NTS有效期：

　　6個月。

　　The NTS is valid for one testing event or six (6) months whichever is first exhausted for each examination section.