Vermont報考AICPA的要求

　　EDUCATION

　　Effective August 7, 2009, all applicants are required to meet the following;

　　be of good moral character; and

　　have earned a minimum of 120 semester hours of general college level education with 30 semester hours in

　　accounting and business including:

　　• 6 semester (9 quarter) hours of financial and/or managerial accounting (excluding Introductory Accounting)

　　• 3 semester (4.5 quarter) hours of auditing,

　　• 3 semester (4.5 quarter) hours of US taxation,

　　• 3 semester (4.5 quarter) hours of US business law,

　　All official transcripts, Certificate of Enrollments and/or Foreign evaluations must be submitted to CPA Examination Services at the time of application.

　　COURSE REQUIREMENTS

　　• Photocopies of transcripts are not acceptable. “Issued to Student” transcripts are acceptable if received in a

　　sealed envelope.

　　• Education earned at a regionally accredited community college or 2-yr degree granting institution are acceptable.

　　• Official school transcripts with “in progress” courses listed are acceptable in lieu of Certificate of Enrollment.

　　• All courses earned must qualify for college credit at a two-year or four-year institution accredited by one of the six regional accrediting bodies (Middle State, New England, North Central, Northwest, Southern, and Western).

　　• Correspondence, CLEP credit, CPA Review courses and on-line courses are acceptable when an applicant receives credit for the courses at a regionally accredited college or university. These courses must appear on an official transcript.

　　All candidates, first-time and re-examination, must provide documentation that they have completed U.S. Taxation and U.S. Business Law in order to sit for the examination.

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