本文发表在 rolia.net 枫下论坛If you decide to go back to China, take CPA because I believe CGA is still very limited in Canada itself. On the contrary, if you decide to stay in Canada, CGA (we're not talking about CA as it is not one of your choices) s more recognized by the Canadian employers because as a CGA you know Canadian business law, Canadian Tax Act and etc. If you're working for a US company operating in Canada, CGA plus CPA is a good combination.
Now, let's talk about US CPA in more details. Most states have already adopted 150-hour rule, and some require assurance experience as well. That leaves Delaware State to be the apparent choice for most candidate without enough education or withour public accounting experience. Because it currently requires you to have only 2 years post secondary education, and no requirement for experience (ie. you'll get certificate after passing all 4 parts of the exams.) However, it DOES require you to have 21 semester hours of courses in Accounting. 3 semester hours for each of the followings: Introductory Accounting, Intermediate Accounting, Advanced Accounting, Auditing, US Taxation, and Management Accounting. Courses other than the above such as Statistics and other business courses are NOT eligible. Be careful though, Advanced Accounting must include such topics as Business Combination/Consolidation, Government Accounting, Not-for-Profit Accounting and Foreign Transactions. Seneca's Advanced Accounting is acceptable. Tax must be US, Canadian is not acceptable. Some organizations offer US Tax in Canada. Before making decision to go for Delaware, make sure you are able to enrol in such US Tax course in Canada, otherwise you have to go to the States to take it. Delaware's current rule may change. The reason behind it is its discretion of changing rules in the past. Under the old rule, there was no requirement for US Tax course, some candidates sat for the exams and passed them. However, when the new rule came out, the State asked them to take the US Tax retroactively before CPA certificate can be issued.
As regards Uniformed CPA Exam, it will be computer based as of 2004. Under CBT(Computer-based Testing), you will not be required to take all 4 parts at the initial sitting. You can take one part at a time. The outline of contents will be changed concurrently. I heard Economics will be tested too. If you want to be tested under the current contents, next May and November are the only chances for you. I agree that it takes less time to achieve CPA designation than CGA. Any more questions, post them. Good luck!更多精彩文章及讨论，请光临枫下论坛 rolia.net