中國AICPA考生常見報考州——華盛頓州

　　AICPA考生在報考華盛頓州的時候要注意，華盛頓州的報考條件要求很詳細，首先總學分要求為150 ，學位要求為至少學士學位，會計學分要求為24個，含有15個學分的高級課程，如高級會計、成本會計、管理會計等，另外要求包括投資學、商業(yè)法、預算等學在內的24個商業(yè)學分。具體學科及學分要求詳見下文：

　　As a first-time applicant， you must have completed：

　　At least 150 semester hours of college education，and A baccalaureate or graduate degree from an accredited U.S. college or universityand A concentration in accounting，which means：24 semester hours （36 quarter） in accounting subjects，of which at least 15 semester （22.5 quarter） hours are at the upper level or graduate level. The following are examples of acceptable accounting courses：Introductory/Elementary Accounting Intermediate Accounting Advanced Accounting Cost/Managerial Accounting Audit Tax courses Accounting Information Systems The following are examples of acceptable upper level accounting courses：Intermediate Accounting Advanced Accounting Managerial Accounting Cost Accounting Governmental Accounting Auditing Tax Courses Accounting Information Systems Not-for-Profit Accounting Accountant Theory Forensic Accounting Financial Statement Analysis Any accounting courses taken as part of a Master‘s Program Note： For the purpose of meeting this subsection， you will be given 1.5 credits for each 1.0 graduate level credit of accounting courses taken. This additional credit will only be applied toward the accounting requirement；it will not be applied toward the required 150 semester hours.

　　24 semester hours （36 quarter） in business subjects at the undergraduate or graduate level in business and general education courses including：Macro- and Micro-economics Budgeting Investments Business law Statistics （no more than 6 undergraduate semester hours）

　　Money & Banking Finance courses Management and administration Accounting courses in excess of the required 24 semester hours. Please note： Washington State does not accept credits earned from a volunteer membership， unless either a U.S. college or university or an equivalent foreign college or university accepts those credits.
 

　　Best wishes for you!