中国AICPA考生常见报考州——佛蒙特州

　　根据NASBA官网介绍，Vermont州要求的AICPA报考学员学历要求为至少为本科，120个总学分，会计和商业学分为30个。具体要求详见下文：

　　As a first-time applicant， you must：

　　be of good moral character； and have earned a minimum of 120 semester hours of general college level education with 30 semester hours in accounting and business including：6 semester （9 quarter） hours of financial and/or managerial accounting （excluding Introductory Accounting）

　　3 semester （4.5 quarter） hours of auditing，3 semester （4.5 quarter） hours of U.S. taxation，3 semester （4.5 quarter） hours of U.S. business law，All educational transcripts， Certificate of Enrollments， and/or foreign *uations are required to be submitted to CPA Examination Services. You may submit official school transcripts， Certificate of Enrollments and/or foreign *uations separately or included with first-time application. Effective August 23， 2004 You must provide documentation that you have completed U.S. Taxation and U.S. Business Law in order to sit for the examination.