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科羅拉多州（Colorado）AICPA考試報考條件
科羅拉多州（Colorado）AICPA考試報考條件有哪些？正保會計網校特別整理了科羅拉多州（Colorado）AICPA考試報考條件，以供大家參考~
| 2020年科羅拉多州AICPA美國注冊會計師考試報考條件 | |
| 總學分要求： | 不需滿足150學分 |
| 至低學位要求： | 學士學位及以上 |
學分要求： 總學分要求：120個 27個會計學分 21個商業學分 you must have completed a Baccalaureate Degree or higher degree with at least 120 credit hours of higher education that includes the accounting and business courses listed below： | （1）At least 27 semester hours of non-duplicative accounting coursework at the undergraduate or graduate level with course grades of C （or equivalent） or higher. ★ Within the 27 semester hours in accounting, 21 semester hours must exclude introductory accounting courses and cover subject areas such as: ◆ Accounting Ethics ◆ Accounting Information Systems ◆ Accounting Research and Analysis ◆ Accounting Theory ◆ Auditing and Attestation Services ◆ Financial Accounting and Reporting of ◆ Business Organizations ◆ Financial Accounting and Reporting for Government and Not-for-Profit Entities ◆ Financial Statement Analysis ◆ Fraud Examination ◆ Internal Controls and Risk Assessment ◆ Managerial or Cost Accounting ◆ Taxation ◆ Tax Research and Analysis ◆ Other areas as approved by the Board ★ The 21 semester hours in accounting must include a 3 semester hour, or more, auditing course concentrating on U.S. GAAS. NOTE: "Concentrating on U.S. GAAS" means that any course content referencing non-U.S. standards is incidental to the course. |
| （2）At least 21 semester hours of non-duplicative coursework in business administration at the undergraduate or graduate level that addresses subject areas such as: ◆ Behavior of Organizations, Groups, and Persons ◆ Business Communications ◆ Business Ethics ◆ Business Law ◆ Computer Information Systems ◆ Economics ◆ Finance ◆ Legal and Social Environment of Business ◆ Management ◆ Marketing ◆ Quantitative Applications in Business Statistics ◆ Other areas as approved by the Board | |
| （3）Of the 21 semester hours, no more than 6 semester hours can be in any single subject area. But semester hours in excess of the 6-hour maximum may count toward the total 120 semester hour requirement. | |
| （4）Of the 21 semester hours, 12 semester hours must be in courses above the introductory level in business administration. | |
| 是否接受在校生報考 | |
| 接受在校生報考： If you do not have a baccalaureate degree, you may still qualify for the examination as a candidate of Colorado if you have completed at least 120 credit hours of higher education provided you are currently enrolled in a degree program at a college or university that： | （1） requires a minimum 150 hours for graduation; and （2） does not offer a Baccalaureate Degree, but instead confers a Masters or higher degree, or offers a Baccalaureate Degree upon completion of a combined degree program. |
| 成績單要求 | |
| 是否可以在讀報考？ | 是 |
| 認可的評估機構： | NIES，NACES，AICE |
| 居住權要求 | |
| 是否需要美國公民身份？ | 否 |
| 是否需要為本地居民或者在美就職？ | 否 |
| 年齡要求 | |
| 至低年齡限制 | 無 |
| 點擊了解更多科羅拉多州USCPA考試報考要求>> | |
（本文內容整理自NASBA官網，如有變動，請以官網更新內容為準！）
正保會計網校擁有專業的U.S.CPA師資團隊，不僅為學員提供專業針對性的指導課程，并為學員提供考前免費預評估，選州報考，簽證指導，考位預約，補學分，執照申請等一站式的專業考務服務！幫助學員無憂學習，高效備考！
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