Kentucky之簡(jiǎn)介及報(bào)考條件

報(bào)考該州CPA考試需要滿足以下要求：

Be 18 years old; of good moral character; a graduate of an accredited college or university with a bachelor or master's degree that includes a concentration in accounting; and all candidates must have a Social Security number.滿18周歲，道德良好，會(huì)計(jì)專業(yè)本科或碩士學(xué)位，而且必須有美國(guó)社保號(hào)。

Each applicant must provide the Board with an official transcript that clearly indicates the applicant has earned a baccalaureate or master's degree with a concentration in accounting, and the date the degree was conferred. A concentration in accounting means a minimum of 39 semester hours in business-related subjects, of which at least 27 semester hours consists of accounting courses. 需滿足29個(gè)商業(yè)相關(guān)的學(xué)分，其中含27個(gè)會(huì)計(jì)學(xué)分

Accounting course means the subject matter contained in the course description or catalog issued by a college or university includes auditing, tax, accounting standards, principles, or processes. Business-related subjects means courses that contain in the course prefix or title an indication that the course subject matter is one of the following: business, finance, marketing, management, economics, computers, statistics, or accounting. 會(huì)計(jì)課程包含審計(jì)，稅法，會(huì)計(jì)準(zhǔn)則，會(huì)計(jì)原理等。商業(yè)相關(guān)課程包含商業(yè)，金融，市場(chǎng)，管理，經(jīng)濟(jì)，計(jì)算機(jī)，統(tǒng)計(jì)學(xué)和會(huì)計(jì)等課程。

A transcript from a post-secondary educational institution located outside the United States shall be certified by the National Association of State Boards of Accountancy(NASBA) or a credentialing agency that is a member of the National Association of Credential Evaluation Services, Inc. (NACES) 國(guó)外成績(jī)單需要NASBA或者NACES成員機(jī)構(gòu)來評(píng)估。