以前是有pathway1和pathway2，現(xiàn)在幾乎一樣的，詳情大家可以參考下面的：To qualify to take the CPA Exam， you must meet the following minimum educational requirements：

A baccalaureate degree or higher conferred by a degree-granting college or university （or foreign equivalent evaluated by a CBA-approved foreign academic credentials evaluation service） accredited by a United States regional institutional accrediting agency or national accrediting agency

24 semester units of accounting subjects

24 semester units of business-related subjects

Delayed Conferral of Baccalaureate Degree（可以歸結(jié)為本碩連讀，本科已完成，但還未拿到學(xué)位的情況）

Candidates enrolled in a program that results in the conferral of a baccalaureate degree upon completion of either a master‘s degree or the 150 semester units required for CPA licensure may be approved to sit for the CPA Exam prior to conferral of the required baccalaureate degree if certain conditions are met.

In order to qualify you must have completed all baccalaureate degree requirements， including 24 semester units each in accounting and business-related subjects. You also must have your college or university mail your official transcript， or its equivalent， together or separately with a letter signed by the institution‘s registrar， or its equivalent， directly to the CBA. The letter must include all of the following information：

1. A statement that you are enrolled and in good standing in a program that will result in the conferral of a baccalaureate degree upon completion of either a master‘s degree or the required 150 semester units.

2. A statement that you have completed all requirements， including general education and elective requirements， for a baccalaureate degree and the only reason the college or university has yet to confer the degree is because you are enrolled in a program that confers a baccalaureate degree upon completion of either a master‘s degree or the required 150 semester units.

3. The date on which you met all of the college or university‘s requirements for conferral of a baccalaureate degree.