中国考生常见报考州报考条件（三）— Montana

今天汇总的是Montana州的报考条件，Montana也是中国考生报考的比较多的州，其要求会计学时与商业学时都是24个，具体科目要求详见下文。

As a first-time applicant， you must have：

Completed at least 24 semester hours of upper division or graduate level accounting courses， including at least one course in each of the following subject areas：financial accounting，auditing，taxation，management accounting， AND Completed at least 24 semester hours in business related courses， such as：information systems，business law，finance，economics，marketing，ethics，organizational behavior，quantitative applications in business，communication skills.

All educational requirements must be met at the time of application. Official educational transcript（s） and/or foreign evaluations are required to be submitted to CPAES directly from the academic institution（s） or the evaluation service.

An upper-division course is normally defined as a course taken at the junior or senior level and would exclude introductory courses in accounting and economics. One quarter unit or hour of credit is equivalent to two-thirds of a semester unit or hour.

Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant program is considered professional training and is， therefore， not accepted toward the education requirements for the U.S. Uniform CPA Examination.