Kentucky之簡介及報考條件

報考該州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，會計專業(yè)本科或碩士學位，而且必須有美國社保號。

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個商業(yè)相關的學分，其中含27個會計學分

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. 會計課程包含審計，稅法，會計準則，會計原理等。商業(yè)相關課程包含商業(yè)，金融，市場，管理，經(jīng)濟，計算機，統(tǒng)計學和會計等課程。

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) 國外成績單需要NASBA或者NACES成員機構(gòu)來評估。