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美國CPA考試懷俄明州報(bào)名條件
目前有著最多國際考生前往應(yīng)考的州包括Delaware、California、Hawaii、Guam、Illinois及Washington等州，下面小編準(zhǔn)備了關(guān)于美國CPA考試懷俄明州報(bào)名條件，提供給大家參考!
To initially qualify to sit for the CPA exam as a Wyoming candidate, one must:
a) Be at last eighteen years of age; and
滿18周歲
b) Hold a Wyoming drivers license; 有該州駕照or
c) Have a current, valid Wyoming street address (not a PO Box); 有有用居住權(quán)or
d) Be currently employed in Wyoming or have a valid, documented and accepted offer of employment with a Wyoming CPA firm or other Wyoming employer that will begin within six (6) months of the application date; 在該州工作or
e) Be a current student at a Wyoming community college or the University of Wyoming (UW) or will graduate from UW within 6 months of the application date; 在該州讀書and
f) Must have completed 150 semester hours of college education including a baccalaureate or
higher degree conferred by a college or university acceptable to the board, the total educational program to include an accounting concentration or equivalent evidenced by completion of at least 24 semester hours in upper division or graduate level accounting courses (excluding principles of or introductory accounting) and 24 semester hours of business courses at the undergraduate or graduate level.
獲得150總學(xué)分，本科或以上學(xué)歷，24個(gè)高級會計(jì)學(xué)分(不含會計(jì)簡介與原理)，24個(gè)商業(yè)學(xué)分
Applicants with Foreign Academic Credentials:
An individual with foreign academic credentials who otherwise qualifies to take the examination as a Wyoming candidate must have transcripts from foreign universities evaluated by an acceptable evaluation service. Currently, the Board recognizes those evaluation services which have been approved by the California Board of Accountancy and NASBA. This approval process is subject to change. Please contact the Board office with questions. 該州認(rèn)可的對國外學(xué)歷進(jìn)行評估的機(jī)構(gòu)為加州會計(jì)委員會和NASBA。
懷俄明州是美國第二高和第二寒冷的州，其海拔高度僅次于與之接壤的科羅拉多州，而高山上的寒冷度在全美國僅次于阿拉斯加州。
| 建州日期 | 1890年七月十日 |
| 首府 | 切尼Cheyenne |
| 別名 | 平等州Equality State |
| 格言 | 平等權(quán)利 Equality Rights |
| 州鳥 | 西部草地雀, Western Meadowlark |
| 州花 | 印地安叢花 Indian Paintbrush |
| 州樹 | 大平原木棉Great Plains Cottonwood |
| 州歌 | “Wyoming” 懷俄明 |
| 面積 | 253，351平方公里, 居第9 位 |
馬里蘭州Maryland報(bào)考要求
一、報(bào)考條件
1.本科及以上學(xué)歷，120個(gè)總學(xué)分，30個(gè)會計(jì)類相關(guān)學(xué)分(包括27個(gè)會計(jì)，3個(gè)/4.5quarter hour的ethic)
2.會計(jì)課程要求：(3個(gè)審計(jì)，3個(gè)成本會計(jì)/管理會計(jì)，3個(gè)US美國稅法， 9個(gè)財(cái)會， 9個(gè)會計(jì)選修)
3.無具體商業(yè)課程要求
4.Ethic 課程：3個(gè)Accounting Ethics 3個(gè) Business Ethics，3個(gè)Philosophy of Ethics，3個(gè) Other Ethics Courses
5.認(rèn)可院校：本科會計(jì)或Maryland Public Accountancy Act.認(rèn)可的其他院校 AACSB、 ACBSP、 MSACS，或委員會認(rèn)可的其他院校
(特殊要求：不接受在讀生報(bào)考)
二、執(zhí)照要求
1.150個(gè)學(xué)分，21個(gè)商業(yè)學(xué)分，
2.商業(yè)課程要求：3個(gè)統(tǒng)計(jì)學(xué)，3經(jīng)濟(jì)學(xué)，3個(gè)商務(wù)/企業(yè)財(cái)務(wù)，3商務(wù)溝通，3個(gè)美國商法，3管理學(xué)，3市場營銷，3計(jì)量方法，3信息技術(shù)，
3.認(rèn)可評估機(jī)構(gòu)： NASBA，(NIES)
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