Kentucky之简介及报考条件

建州日期	1792年六月一日
首府	法兰克福Frankfor
别名	牧草州，蓝草州Bluegrass State
格言	团结就是力量，分裂就会失败 United We Stand，Divided We Fai
州鸟	红鸟Cardinal
州花	黄菊花Goldenrod
州树	咖啡树Kentucky coffee tree
州歌	“My Old Kentucky Home”我的肯塔基老家
面积	104，623平方公里，居第37位

报考该州CPA考试需要满足以下要求：

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.满18周岁，道德良好，会计专业本科或硕士学位，而且必须有美国社保号。

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. 需满足29个商业相关的学分，其中含27个会计学分

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. 会计课程包含审计，税法，会计准则，会计原理等。商业相关课程包含商业，金融，市场，管理，经济，计算机，统计学和会计等课程。

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) 国外成绩单需要NASBA或者NACES成员机构来评估。