150 Credits for CPA License?

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  • #3315457

    I recently passed all four sections as a candidate of Maine, and I know that 150 credit hours are required for the license (of course with 2 years of experiences).

    So I’m looking at my transcripts from university, but I’m quite confused of it.

    Do 150 credit hours mean the ‘attended’ hours or ‘earned’ hours??
    Let’s say that I took a class with 4 credits but I got B. Then the attended hours are 4 while the earned hours are 3.

    Which one should I use to calculate my credit hours for the license?

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