美國會計師執照之旅 ~ Congratulations! Your application for a C.P.A. Permit / Certificate has been approved

收到e-mail " Congratulations! Your application for a C.P.A. Permit/Certificate has been approved, and your permit to practice / Certificate has been issued." 還說明如果只拿Cerificate的話，使用 "CPA" 這個頭銜有所限制；如何更新 Permit 及相關的規定。

不出所料開完會的隔天，到網上查申請進度，已經出現Certificate # 和 Permit # ，License Status: Active。之前各個審查項目進度列表也不見了。網上查詢的系統列出我的二個證照號碼，Certificate 沒有效期，Permit 效期到: 6/30/2015 (每單數年的六月三十日)。

早就去查詢別人的證照長什麼樣，除非這幾年改樣子。下來就等 Certificate 和錢包尺寸大小的 Permit 寄到，還沒看到實體的東西寄來感覺真不踏實。Permit 效期到: 6/30/2015，所以四個月後還要申請Renew！所幸第一年不需要continuing education hours.但是6/30/2015後，二年要80個 CPE credit：

The continuing professional education must be completed in the immediately preceding two-year period and must include a minimum of:

· 8 credit hours in accounting and/or auditing

· 8 credit hours in taxation

· 4 credit hours in a State-specific ethics course approved by the Board of Accountancy.

In addition to these 20 specified hours, you must complete 20 additional hours in either accounting, auditing or taxation.

看了Board of Accountancy 幾年的議事記錄，有人以長年居住在美國境外申請免除CPE的，不過現在可以上網上課，多少上一點也可長長知識囉。

似乎沒有太多的喜悅，遠遠比不上剛考過會計師考試的興奮，大概是這執照難產過久痛苦煎熬日子太長，只是淡淡的和幫我公證及寄件的同事說聲謝謝，她問我何時送件的，我說12月初，她說要申請二個月啊！！

和老闆談公事順便談到此事，他說我除了要去申請Preparer tax identification number(PTIN)外，還要去申請The Centralized Authorization File (CAF)#，他說這是代替客戶和IRS打交道的號碼，公司會幫我申請。

What is a CAF number?

A CAF number is a unique nine-digit identification number and is assigned the first time you file a third party authorization with IRS. A letter is sent to you informing you of your assigned CAF number. Use your assigned CAF number on all future authorizations.

http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/What-is-a-CAF-number

還說要給我更多的責任，老闆說報稅季後可以去 P.x,Cxxxxx (美國一家中餐館連鎖店)慶祝一下，我說我從沒去過耶！似乎是做美國人生意的居多。這美國會計師執照之旅總算是完結了，疲累感多過喜悅。

最後來列個執照申請費用表

CPA Certificate & Permit (Combined Application) - $175
FACS-REQUEST FOR ADVISORY EVALUATION – CPA EXAMINATION/LICENSE $ 105