同问！

如果评估显示学分不够，那么是不是我下次申请评估的时候还要再一次交钱？

To sit for the CPA exam as a first-time four-part candidate in New York, follow these steps: Before applying for the exam, evaluate your current credentials. You must be 21 years of age and you will need:

Option 1 (only available through Aug 1, 2009): A bachelor's or higher degree and a minimum of 120 semester hours in the following areas: 24 semester hours in accounting, with courses in accounting principles (including advanced financial accounting), cost accounting, United States federal taxation, and external auditing; and 6 semester hours or 4 graduate credit hours in business law, including coverage of the Uniform Commercial Code; and 6 semester hours in finance; and 3 semester hours in business statistics; and 21 semester hours in business and accounting electives; and 6 semester hours of economic principles which may be used toward fulfilling either business elective.

Option 2: A bachelor's or higher degree and 150 semester hours in the following areas, which include but are not limited to at least: 33 semester hours in accounting with courses in financial accounting theory and principles (including advanced financial accounting), managerial accounting, U.S. federal tax accounting, external auditing and computer auditing; and 36 semester hours in general business electives including business statistics, commercial law, computer science, economics, finance; and the curriculum must also include the study of business/accounting communications, ethics/professional responsibility, and accounting research.