{"id":51252,"date":"2023-12-02T09:13:58","date_gmt":"2023-12-02T09:13:58","guid":{"rendered":"https:\/\/eres.com\/blog\/%e5%85%a8%e9%9d%a2%e6%8c%87%e5%8d%97%ef%bc%9a%e5%8a%a0%e5%b7%9e%e4%bc%9a%e8%ae%a1%e5%a7%94%e5%91%98%e4%bc%9a\/"},"modified":"2026-09-11T09:15:05","modified_gmt":"2026-09-11T09:15:05","slug":"california-board-of-accountancy-cpa-requirements","status":"publish","type":"post","link":"https:\/\/eres.com\/zh-hans\/blog\/california-board-of-accountancy-cpa-requirements\/","title":{"rendered":"\u5168\u9762\u6307\u5357\uff1a\u52a0\u5dde\u4f1a\u8ba1\u59d4\u5458\u4f1a"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"51252\" class=\"elementor elementor-51252 elementor-34373\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a26c83 e-flex e-con-boxed e-con e-parent\" data-id=\"5a26c83\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a22530 ls_blog_content elementor-widget elementor-widget-text-editor\" data-id=\"5a22530\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u52a0\u5dde\u4f1a\u8ba1\u59d4\u5458\u4f1a (CBA) \u662f\u8d1f\u8d23\u76d1\u7ba1\u52a0\u5229\u798f\u5c3c\u4e9a\u5dde\u516c\u5171\u4f1a\u8ba1\u6267\u4e1a\u7684\u5dde\u653f\u5e9c\u673a\u6784\u3002<\/p><p>\u5bf9\u4e8e\u5168\u7f8e\u6709\u5fd7\u4e8e\u6210\u4e3a CPA \u7684\u4eba\u58eb\u800c\u8a00\uff0cCBA \u81f3\u5173\u91cd\u8981\uff0c\u539f\u56e0\u5982\u4e0b\uff1a<\/p><ul><li>\u9996\u5148\uff0cCBA \u662f\u52a0\u5dde\u552f\u4e00\u6709\u6743\u6388\u4e88 CPA \u6267\u7167\u7684\u673a\u6784\u3002<\/li><li>\u5176\u6b21\uff0cCBA \u5236\u5b9a\u4e86\u52a0\u5dde CPA \u7684\u6559\u80b2\u548c\u7ecf\u9a8c\u8981\u6c42\u3002<\/li><li>\u7b2c\u4e09\uff0cCBA \u8d1f\u8d23\u6267\u884c\u76d1\u7ba1\u52a0\u5dde\u516c\u5171\u4f1a\u8ba1\u6267\u4e1a\u7684\u89c4\u5219\u548c\u6761\u4f8b\u3002<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-86b1efa blog-details e-flex e-con-boxed e-con e-parent\" data-id=\"86b1efa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f24c90 elementor-widget elementor-widget-heading\" data-id=\"6f24c90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u52a0\u5dde\u4f1a\u8ba1\u59d4\u5458\u4f1a\u5982\u4f55\u5e2e\u52a9\u7533\u8bf7\u4eba\u83b7\u5f97 CPA \u6267\u7167\uff1f\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d904e4 ls_blog_content elementor-widget elementor-widget-text-editor\" data-id=\"6d904e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CBA \u8fd8\u4e3a CPA \u7533\u8bf7\u4eba\u63d0\u4f9b\u5927\u91cf\u8d44\u6e90\uff0c\u4f8b\u5982\u5b66\u4e60\u6307\u5357\u548c\u5e94\u8bd5\u6280\u5de7\u3002<\/p><p>\u4ee5\u4e0b\u662f CBA \u4e3a\u5e2e\u52a9 CPA \u7533\u8bf7\u4eba\u6240\u505a\u7684\u5177\u4f53\u5de5\u4f5c\uff1a<\/p><ul><li>\u5f00\u53d1\u5e76\u7ba1\u7406\u7edf\u4e00\u6ce8\u518c\u4f1a\u8ba1\u5e08\u8003\u8bd5 (CPA Exam)\u3002<\/li><li>\u5411\u5408\u683c\u7684\u5019\u9009\u4eba\u9881\u53d1 CPA \u6267\u7167\u3002<\/li><li>\u6267\u884c\u300a\u52a0\u5dde\u4f1a\u8ba1\u6cd5\u300b\u4ee5\u53ca CBA \u7684\u89c4\u5219\u548c\u6761\u4f8b\u3002<\/li><li>\u4e3a CPA \u7533\u8bf7\u4eba\u63d0\u4f9b\u4fe1\u606f\u548c\u8d44\u6e90\u3002<\/li><li>\u8c03\u67e5\u9488\u5bf9\u6ce8\u518c\u4f1a\u8ba1\u5e08\u7684\u6295\u8bc9\u3002<\/li><li>\u5bf9\u8fdd\u53cd\u6cd5\u5f8b\u6216 CBA \u89c4\u5219\u6761\u4f8b\u7684\u6ce8\u518c\u4f1a\u8ba1\u5e08\u8fdb\u884c\u60e9\u6212\u3002<\/li><li>\u76d1\u6d4b\u4f1a\u8ba1\u884c\u4e1a\u5e76\u8bc6\u522b\u65b0\u5174\u8d8b\u52bf\u3002<\/li><li>\u63d0\u5347 CPA \u79f0\u53f7\u7684\u4ef7\u503c\u3002<\/li><li>\u4e0e\u5176\u4ed6\u5dde\u7684\u4f1a\u8ba1\u59d4\u5458\u4f1a\u4ee5\u53ca\u7f8e\u56fd\u6ce8\u518c\u4f1a\u8ba1\u5e08\u534f\u4f1a (AICPA) \u5f00\u5c55\u534f\u4f5c\u3002<\/li><\/ul><p>CBA \u662f\u5168\u7f8e CPA \u7533\u8bf7\u4eba\u7684\u91cd\u8981\u8d44\u6e90\u3002CBA \u53ef\u4ee5\u5e2e\u52a9\u7533\u8bf7\u4eba\u4e86\u89e3\u5728\u52a0\u5dde\u6210\u4e3a\u6ce8\u518c\u4f1a\u8ba1\u5e08\u7684\u8981\u6c42\uff0c\u5e76\u4e3a CPA \u8003\u8bd5\u505a\u597d\u51c6\u5907\u3002 <\/p><p>CBA \u8fd8\u63d0\u4f9b\u591a\u9879\u8d44\u6e90\uff0c\u52a9\u529b\u7533\u8bf7\u4eba\u5728\u804c\u4e1a\u751f\u6daf\u4e2d\u53d6\u5f97\u6210\u529f\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42116d1 elementor-widget elementor-widget-heading\" data-id=\"42116d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u52a0\u5dde\u4f1a\u8ba1\u59d4\u5458\u4f1a\u5bf9 CPA \u7684\u8981\u6c42\u6709\u54ea\u4e9b\uff1f\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10d5221 ls_blog_content elementor-widget elementor-widget-text-editor\" data-id=\"10d5221\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CBA \u5bf9\u4e2a\u4eba\u7533\u8bf7\u4eba\u6709\u5177\u4f53\u7684\u52a0\u5dde\u4f1a\u8ba1\u59d4\u5458\u4f1a CPA \u8981\u6c42\u3002\u4ee5\u4e0b\u662f CBA \u8bbe\u5b9a\u7684\u5173\u952e CPA \u8981\u6c42\u6982\u8ff0\uff1a <\/p><p><b>\u52a0\u5dde\u4f1a\u8ba1\u59d4\u5458\u4f1a\u6559\u80b2\u8981\u6c42\uff1a<\/b><\/p><ul><li>\u5927\u5b66\u5b66\u4f4d\uff1a\u7533\u8bf7\u4eba\u5fc5\u987b\u62e5\u6709\u8ba4\u53ef\u5b66\u9662\u6216\u5927\u5b66\u7684\u5b66\u58eb\u5b66\u4f4d\u3002<\/li><li>\u4f1a\u8ba1\u5b66\u5206\uff1a\u5b66\u4f4d\u5fc5\u987b\u5305\u542b\u4f1a\u8ba1\u4e13\u4e1a\u65b9\u5411\uff0c\u5e76\u8fbe\u5230\u4f1a\u8ba1\u548c\u5546\u4e1a\u76f8\u5173\u5b66\u671f\u7684\u6700\u4f4e\u5b66\u5206\u8981\u6c42\u3002<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f9f8fe elementor-widget elementor-widget-heading\" data-id=\"9f9f8fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CBA \u6ce8\u518c\u4f1a\u8ba1\u5e08\u6267\u7167\u8003\u8bd5\u8981\u6c42\uff1a\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf70c4d ls_blog_content elementor-widget elementor-widget-text-editor\" data-id=\"cf70c4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>\u7edf\u4e00 CPA \u8003\u8bd5\uff1a\u5019\u9009\u4eba\u5fc5\u987b\u901a\u8fc7\u7edf\u4e00 CPA \u8003\u8bd5\uff0c\u8fd9\u662f\u4e00\u9879\u6db5\u76d6\u4f1a\u8ba1\u53ca\u76f8\u5173\u5b66\u79d1\u5404\u4e2a\u65b9\u9762\u7684\u7efc\u5408\u6027\u6d4b\u8bd5\u3002\u8003\u8bd5\u7531\u56db\u4e2a\u90e8\u5206\u7ec4\u6210\uff1a <br><ul><li>\u5ba1\u8ba1\u4e0e\u9274\u8bc1 (AUD)<\/li><li>\u5546\u4e1a\u73af\u5883\u4e0e\u6982\u5ff5 (BEC)<\/li><li>\u8d22\u52a1\u4f1a\u8ba1\u4e0e\u62a5\u544a (FAR) \u4ee5\u53ca<\/li><li>\u6cd5\u89c4 (REG)\u3002<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a65ee3f elementor-widget elementor-widget-heading\" data-id=\"a65ee3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u5de5\u4f5c\u7ecf\u9a8c\u8981\u6c42\uff1a\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b225135 ls_blog_content elementor-widget elementor-widget-text-editor\" data-id=\"b225135\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>\u4e00\u822c\u7ecf\u9a8c\uff1aCBA \u8981\u6c42\u5019\u9009\u4eba\u5177\u5907\u4f1a\u8ba1\u4e13\u4e1a\u7ecf\u9a8c\uff0c\u81f3\u5c11\u8fbe\u5230 2,000 \u5c0f\u65f6\u6216\u4e00\u5e74\u7684\u5168\u804c\uff08\u6216\u540c\u7b49\u517c\u804c\uff09\u7ecf\u9a8c\u3002<\/li><li>\u76d1\u7763\uff1a\u5de5\u4f5c\u7ecf\u9a8c\u5e94\u5728\u6301\u8bc1 CPA \u7684\u76d1\u7763\u4e0b\u5b8c\u6210\uff0c\u4ee5\u63d0\u4f9b\u5e94\u7528\u4f1a\u8ba1\u539f\u5219\u7684\u5b9e\u8df5\u673a\u4f1a\u3002<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cad85f7 elementor-widget elementor-widget-heading\" data-id=\"cad85f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CPA \u6267\u7167\u7684\u56fd\u5916\u6559\u80b2\u8bc4\u4f30\uff1a\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-415ec7e ls_blog_content elementor-widget elementor-widget-text-editor\" data-id=\"415ec7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li>\u9053\u5fb7\u8003\u8bd5\uff1a\u7533\u8bf7\u4eba\u5fc5\u987b\u901a\u8fc7 CBA \u7684\u804c\u4e1a\u9053\u5fb7\u8003\u8bd5\uff0c\u4ee5\u8bc1\u660e\u5176\u5bf9\u4f1a\u8ba1\u6267\u4e1a\u4e2d\u9053\u5fb7\u8003\u91cf\u7684\u7406\u89e3\u3002<\/li>\n<li>\u6307\u7eb9\u91c7\u96c6\u4e0e\u80cc\u666f\u8c03\u67e5\uff1a\u6240\u6709 CPA \u5019\u9009\u4eba\u5fc5\u987b\u8fdb\u884c\u6307\u7eb9\u91c7\u96c6\u548c\u80cc\u666f\u8c03\u67e5\uff0c\u4ee5\u786e\u4fdd\u7b26\u5408\u6267\u7167\u6388\u4e88\u7684\u8d44\u8d28\u3002<\/li>\n<li>\u7533\u8bf7\u4e0e\u6ce8\u518c\uff1a\u5019\u9009\u4eba\u5fc5\u987b\u5411 CBA \u63d0\u4ea4\u6b63\u5f0f\u7533\u8bf7\uff0c\u5e76\u901a\u8fc7\u9002\u5f53\u6e20\u9053\u6ce8\u518c CPA \u8003\u8bd5\u3002<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77159ca ls_blog_content elementor-widget elementor-widget-text-editor\" data-id=\"77159ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/eres.com\/zh-hans\/%e6%9c%8d%e5%8a%a1\/%e4%b8%93%e4%b8%9a%e6%89%a7%e7%85%a7\/cpa-%e6%89%a7%e7%85%a7\/\">CPA \u6267\u7167\u7684\u56fd\u5916\u6559\u80b2\u8bc4\u4f30<\/a>\u5bf9\u4e8e\u56fd\u9645\u5019\u9009\u4eba\u81f3\u5173\u91cd\u8981\u3002\u8fd9\u6d89\u53ca\u7531 ERES \u7b49\u8ba4\u53ef\u7684\u8bc4\u4f30\u673a\u6784\u5bf9\u6559\u80b2\u51ed\u8bc1\u8fdb\u884c\u8bc4\u4f30\uff0c\u4ee5\u786e\u5b9a\u5176\u662f\u5426\u7b49\u540c\u4e8e\u7f8e\u56fd\u5b66\u672f\u6807\u51c6\u3002 <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d264d25 elementor-widget elementor-widget-heading\" data-id=\"d264d25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u4e3a\u4ec0\u4e48 CBA \u8fdb\u884c CPA \u56fd\u5916\u6559\u80b2\u8bc4\u4f30\u5982\u6b64\u91cd\u8981\uff1f\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb36420 ls_blog_content elementor-widget elementor-widget-text-editor\" data-id=\"eb36420\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tCBA \u8981\u6c42\u5177\u6709\u56fd\u5916\u6559\u80b2\u80cc\u666f\u7684\u7533\u8bf7\u4eba\u7531 ERES \u7b49\u7ecf\u8ba4\u53ef\u7684\u51ed\u8bc1\u8bc4\u4f30\u670d\u52a1\u673a\u6784\u5bf9\u5176\u8bfe\u7a0b\u8fdb\u884c\u8bc4\u4f30\uff0c\u4ee5\u786e\u5b9a\u5176\u662f\u5426\u7b49\u540c\u4e8e\u7f8e\u56fd\u6559\u80b2\u3002\u8fd9\u79cd\u9488\u5bf9 CPA \u7684\u56fd\u5916\u6559\u80b2\u8bc4\u4f30\u975e\u5e38\u91cd\u8981\uff0c\u539f\u56e0\u5982\u4e0b\uff1a \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6f35238 e-con-full e-flex e-con e-child\" data-id=\"6f35238\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bcf90e6 elementor-widget elementor-widget-heading\" data-id=\"bcf90e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title 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elementor-widget elementor-widget-heading\" data-id=\"6926768\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u8bfe\u7a0b\u5185\u5bb9\u5bf9\u6bd4\uff1a\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20df763 ls_blog_content elementor-widget elementor-widget-text-editor\" data-id=\"20df763\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u5982\u679c\u60a8\u4e0e ERES \u5408\u4f5c\uff0c\u6211\u4eec\u5c06\u628a\u7533\u8bf7\u4eba\u7684\u56fd\u5916\u8bfe\u7a0b\u4e0e\u52a0\u5dde CPA 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data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u6211\u4eec\u7684\u8bc4\u4f30\u62a5\u544a\u5c06\u51c6\u786e\u5448\u73b0\u7533\u8bf7\u4eba\u7684\u56fd\u5916\u6559\u80b2\u60c5\u51b5\uff0c\u8fd9\u5c06\u6709\u52a9\u4e8e CBA \u5c31\u7533\u8bf7\u4eba\u7684 CPA \u6267\u7167\u8d44\u683c\u505a\u51fa\u660e\u667a\u7684\u51b3\u5b9a\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8972e0b ls_blog_content elementor-widget elementor-widget-text-editor\" data-id=\"8972e0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u5982\u679c\u6ca1\u6709\u8bc4\u4f30\uff0cCBA 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