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West Virginia 报考条件
West Virginia 是美国东北部的一个州，有著名的阿帕拉契山脉，景观优美，别称为“山脉之州”。申请该州CPA需要满足什么条件呢？
首先需要获得学士学位，并且在本科高年级阶段完成指定课程；或者在认可学院或大学研究生阶段完成指定课程。包含27个会计学分（除会计学原理），6个商法学分，以及27个商业学分。
认可学院或大学包括如下：
• Middle States Association of Colleges and Schools;
• New England Association of Schools and Colleges;
• North Central Association of Colleges and Schools;
• Northwest Commission on Colleges and Universities;
• Southern Association of Colleges and Schools, or
• Western Association of Schools and Colleges.
其次，成绩单需要反映申请人已经完成3个道德学分。道德课程可以算作会计学分，也可以算作商业学分。
| Specific Course Requirements | |
| Accounting Courses | |
| Course Title | Semester Hours Required |
| Financial or Intermediate Accounting | 6 |
| Auditing （minimum of 3 hours in Auditing required） or Auditing （3 hours） and Accounting Information Systems （3 hours） |
6 |
| Taxation | 3 |
| Cost, Managerial, Governmental or Not-For-Profit Accounting | 3 |
| Accounting Electives* | 9 |
| Accounting Total | 27 |
| Business Law Courses | |
| Business Law | 6 |
| Business Law Total | 6 |
| Business Courses | |
| Economics | 3 |
| Finance | 3 |
| Marketing | 3 |
| Statistics | 3 |
| Management | 3 |
| Business-Related Electives* | 12 |
| Business Total | 27 |
| Total Semester Hoursfor Required Courses | 60 |
国际申请者需要评估成绩单，评估机构可选下列之一
Foreign Academic Credentials Service, Inc.
PO Box 400
Glen Carbon, IL 62034 USA
NASBA International Evaluation Services (NIES) (preferred)
150 Fourth Avenue North, Suite 850
PO Box 198727
Nashville, TN 37219
Phone: (615) 277-9077
Fax: (615) 324-1268
nies@nasba.org
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