Kentucky之簡介及報考條件

建州日期	1792年六月一日
首府	法蘭克福Frankfor
別名	牧草州，藍草州Bluegrass State
格言	團結(jié)就是力量，分裂就會失敗 United We Stand，Divided We Fai
州鳥	紅鳥Cardinal
州花	黃菊花Goldenrod
州樹	咖啡樹Kentucky coffee tree
州歌	“My Old Kentucky Home”我的肯塔基老家
面積	104，623平方公里，居第37位

報考該州CPA考試需要滿足以下要求：

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.滿18周歲，道德良好，會計專業(yè)本科或碩士學(xué)位，而且必須有美國社保號。

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. 需滿足29個商業(yè)相關(guān)的學(xué)分，其中含27個會計學(xué)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. 會計課程包含審計，稅法，會計準(zhǔn)則，會計原理等。商業(yè)相關(guān)課程包含商業(yè)，金融，市場，管理，經(jīng)濟，計算機，統(tǒng)計學(xué)和會計等課程。

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) 國外成績單需要NASBA或者NACES成員機構(gòu)來評估。