关于美国CPA考试的150-hour requirement的问题

bcbc

参加美国cpa考试要求修满150学时.我在网上查到的情况大概是美国大学本科基本要求修满120学分,另外的学分可以读研究生来修满.我的问题是如果在国内读的本科,而且不是会计专业(比如中文或数学),这些学分能算到那150个学分里吗?还是说这150个学分都必须是修会计专业的课的学分?

有人知道吗?

xibull

这个问题也是我所关心的，但是由于懒惰拖到现在都没有去研究。

据我所知，150个学分里面对会计专业的学分是有具体要求的，即会计专业课程的学分不得低于多少多少。至于对课程有没有更详细的要求，我也不是很清楚了。而具体要求每个州都有不同的规定。所以最行之有效的方法，是到你准备考试的那个州的cpa网站上去看看。

cello82

150 credits 的effective date在每个州都不一样。例如，在纽约8/1/09年才effective.

现在有43个州已经实施，New York, Minnesota, Mexico, Virginia, Arizona 也快了。另外6个州，还没有采纳这一方案。

而120 credits是有具体科目要求的，如financial accounting, cost accounting, auditing, individual tax, 3 credits of business law等等。

具体请查各州CPA BOARD。

bcbc

我找到这个.上面并没有要求本科必须修会计课程.

Rules

A candidate will be deemed to have met the education requirement if, as part of the 150 semester hours of education, he or she has met any one of the following four conditions.

1. Earned a graduate degree with a concentration in accounting from an accounting program or department that is accredited (level three accreditation) by an accrediting agency recognized by the Board.
   
2. Earned a graduate degree from a business school or college of business that is accredited (level two accreditation) by an accrediting agency recognized by the Board and completed at least 24 semester hours in accounting at the undergraduate level or 15 semester hours at the graduate level, or an equivalent combination thereof, including courses covering the subjects of financial accounting, auditing, taxation, and management accounting.

3. Earned a baccalaureate degree from a business school or college of business that is accredited (level two accreditation) by an accrediting agency recognized by the Board and completed 24 semester hours in accounting at the undergraduate or graduate level, including courses covering the subjects of financial accounting, auditing, taxation, and management accounting; and completed at least 24 semester hours in business courses (other than accounting courses) at the undergraduate or graduate level.

4. Earned a baccalaureate or higher degree from an accredited educational institution (level one accreditation) including:

5. At least 24 semester hours of accounting at the upper division or graduate level, including courses covering the subjects of financial accounting, auditing, taxation, and management accounting (an upper division course is normally defined as a course taken at the junior or senior level. In accounting, this would normally be all courses taken beyond the elementary level.); and

6. At least 24 semester hours in business courses (other than accounting courses) at the undergraduate or graduate level.

mindfree

There is requirement on what the credit hour is. However, it seems that many states requires a certain number of credit hours in accounting -related courses.