懷俄明州是美國(guó)第二高和第二寒冷的州，其海拔高度僅次于與之接壤的科羅拉多州，而高山上的寒冷度在全美國(guó)僅次于阿拉斯加州。

To initially qualify to sit for the CPA exam as a Wyoming candidate, one must:

a) Be at last eighteen years of age; and

滿18周歲

b) Hold a Wyoming drivers license; 有該州駕照or

c) Have a current, valid Wyoming street address (not a PO Box); 有有用居住權(quán)or

d) Be currently employed in Wyoming or have a valid, documented and accepted offer of employment with a Wyoming CPA firm or other Wyoming employer that will begin within six (6) months of the application date; 在該州工作or

e) Be a current student at a Wyoming community college or the University of Wyoming (UW) or will graduate from UW within 6 months of the application date; 在該州讀書(shū)and

f) Must have completed 150 semester hours of college education including a baccalaureate or

higher degree conferred by a college or university acceptable to the board, the total educational program to include an accounting concentration or equivalent evidenced by completion of at least 24 semester hours in upper division or graduate level accounting courses (excluding principles of or introductory accounting) and 24 semester hours of business courses at the undergraduate or graduate level.

獲得150總學(xué)分，本科或以上學(xué)歷，24個(gè)高級(jí)會(huì)計(jì)學(xué)分（不含會(huì)計(jì)簡(jiǎn)介與原理），24個(gè)商業(yè)學(xué)分

Applicants with Foreign Academic Credentials:

An individual with foreign academic credentials who otherwise qualifies to take the examination as a Wyoming candidate must have transcripts from foreign universities evaluated by an acceptable evaluation service. Currently, the Board recognizes those evaluation services which have been approved by the California Board of Accountancy and NASBA. This approval process is subject to change. Please contact the Board office with questions. 該州認(rèn)可的對(duì)國(guó)外學(xué)歷進(jìn)行評(píng)估的機(jī)構(gòu)為加州會(huì)計(jì)委員會(huì)和NASBA。