South Carolina简介及报考条件

南卡罗来纳州是美国东南方州份中的一州，曾是美国早期13州联盟里的南卡罗来纳省（Province of South Carolina），在反抗英制高税的美国独立革命时期是重要的成员之一。本州的名称来自于英国国王查理一世。美国时间2015年4月20日普利策新闻奖公布获奖结果，因一系列美国家庭暴力致死事件的报道，南卡罗莱纳州查尔斯顿的The Post and Courier获得了普利策公共服务新闻奖。

第一次申请南卡罗来纳州CPA，有什么报考要求呢？

首先，你必须得有美国社保号或者合法永久居住权，也就是所谓的绿卡。

Have a Social Security Number or have a Lawful Permanent Resident Number (Green Card) assigned to you prior to submitting an application.

其次，完成至少120个总学分，且包含如下：

1. at least 24 semester hours of accounting in courses that are applicable to a baccalaureate, master’s, or doctoral degree and which cover:

1. financial accounting,

2. managerial accounting,

3. taxation,

4. auditing;

Note: In order to license, you must have at least 36 semester hours, of which 24 must be taught at the upper level.

at least 24 semester hours of business courses that are applicable to a baccalaureate, master’s, or doctoral degree and which may include:

0. economics,

1. finance,

2. business law,

3. management,

4. computer science,

5. statistics,

6. ethics,

7. marketing, and accounting hours not counted in item (1).

也就是说24个会计学分，含财务会计，管理会计，税法，审计。

还有24个商业学分，含经济，金融，商法，管理，计算机科学，统计，伦理学，市场等。