中國(guó)考生常見(jiàn)報(bào)考州報(bào)考條件（三）— Montana

今天匯總的是Montana州的報(bào)考條件，Montana也是中國(guó)考生報(bào)考的比較多的州，其要求會(huì)計(jì)學(xué)時(shí)與商業(yè)學(xué)時(shí)都是24個(gè)，具體科目要求詳見(jiàn)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.