中国考生常见报考州报考条件（八）— Utah

    自2013年5月14日起，Utah州申请AICPA考试的考生的总学分的要求是150个，24个高级会计课程及15个基础会计课程学分，具体的课程科目要求详见下文：

    To be eligible for the examination， you are required to complete 150 semester （225 quarter） hours including the degree and course requirements listed below. Effective May 14， 2013， to be eligible for the examination， you will be required to complete 135 semester （200 quarter） hours including the degree and course requirements listed below. You will be required to complete 150 semester （225 quarter） hours to be eligible for your license.

    A graduate degree in accounting from an institution whose business education program is accredited by the American Assembly of Collegiate Schools of Business （AACSB）， or the Association of Collegiate Business Schools and Programs （ACBSP）。

    A graduate degree in Taxation or a Master of Business Administration degree from an institution whose business education program is accredited by the American Assembly of Collegiate Schools of Business （AACSB）， or the Association of Collegiate Business Schools and Programs （ACBSP） and which includes no less than：24 semester hours （36 quarter hours） in upper division accounting courses covering the following subjects：financial accounting，auditing，taxation， and management accounting； OR 15 semester hours （23 quarter hours） graduate level accounting courses covering the following subjects：financial accounting，auditing，taxation， and management accounting； OR an equivalent combination of graduate and upper division accounting courses covering the subjects of financial accounting， auditing， taxation， and management accounting with one hour of graduate level course work being equivalent to 1.6 hours of upper division course work.