150 Hour Requirement for Obtaining a CPA License
188bet亚洲真人体育下载网址(CPA)在当今的环境中不仅要有高水平的技术能力和对服务的承诺感, but must also have good communications and analytical skills, and the ability to work well with people. 雇主正在寻找有能力分析和评估复杂的商业问题的人，以及在客户和客户服务环境中做出决策的人际交往能力和成熟度.
获得成为一名成功的188bet亚洲真人体育下载网址所需的知识和技能, students should complete 150 semester hours of education. 许多州/司法管辖区现在要求或将要求150个学时的教育才能获得188bet亚洲真人体育下载网址执照. Colleges and universities in these states/jurisdictions determine the curriculum for pre-licensure education of CPAs; it typically features a good balance of accounting, 业务, 通识教育.
Why an Emphasis on 150 Semester Hours of Education for Aspiring CPAs?
传统的四年制本科课程不再足以获得成为188bet亚洲真人体育下载网址所需的知识和技能，原因有很多:
- 官方会计和审计公告的显著增加以及新税法的普及扩大了会计专业实践所需的知识基础.
- Business methods have become increasingly complex. The proliferation of regulations from federal, 状态, and local 政府s requires well-educated individuals to ensure compliance. 也, improvements in technology have had a major effect on information systems design, 内部控制程序, 以及审计方法.
- 会计师事务所和其他188bet亚洲真人体育下载网址雇主的人员需求正在迅速变化. With more sophisticated approaches to auditing now in use, 并随着业务需求的增加，对各种技术含量高的会计服务提出更高的审计效率要求, the requirements for effective professional practice have increased sharply. 对大量人员执行许多例行审计任务的需求正在迅速减少.
How to Meet the 150-Hour Requirement
许多学院和大学提供会计学士和硕士学位课程. 要获得150个学时的教育，学生不一定要获得硕士学位. 他们可以在本科阶段达到要求，或者获得学士学位，并在研究生阶段学习一些课程. Students can also choose any of the following:
- 将会计本科学位与同一学校或不同学校的硕士学位相结合;
- 将其他学科的本科学位与会计硕士学位或会计专业的MBA学位结合起来;
- 参加一个综合的五年制专业会计学校或项目，获得会计硕士学位.
在大多数情况下, 获得技术能力和发展当今188bet亚洲真人体育下载网址所要求的技能所需的额外学术工作最好在研究生阶段完成. 研究生水平的课程是一个很好的方式，更充分地发展技能，如沟通, 演讲, 以及人际关系, and to integrate them with the technical knowledge being acquired.
出于这些原因, leading professional organizations such as the 188bet亚洲真人体育下载, the National Association of State Boards of Accountancy, 和会计学校联合会一直支持进入会计行业的150小时教育要求.
States/Jurisdictions That Have the 150-Hour Education Requirement in Effect
目前，美国.S. 维尔京群岛是美国唯一的.S. jurisdiction that does not require at least 150 hours of education for licensure. For specific 状态 or territory requirements, visit ThisWayToCPA.com.
