Kentucky之简介及报考条件

报考该州CPA考试需要满足以下要求：

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.满18周岁，道德良好，会计专业本科或硕士学位，而且必须有美国社保号。

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. 需满足29个商业相关的学分，其中含27个会计学分

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. 会计课程包含审计，税法，会计准则，会计原理等。商业相关课程包含商业，金融，市场，管理，经济，计算机，统计学和会计等课程。

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) 国外成绩单需要NASBA或者NACES成员机构来评估。