3 yr degree and 1 yr Master done in Australia, am I qualify for 120 or 150 credit hrs for sitting CPA in USA?

If you explain to the relevant State Board of Accountancy that the bachelor's degree is usually a three-year degree in most of the rest of the English-speaking world (as opposed to a four-year degree in the US) and that this is because the rest of the English-speaking world has thirteen years of primary and secondary education (as opposed to only twelve for the US) thus leading to fewer or no freshman requirements in college/university, then they will probably acknowledge your bachelor's plus master's as equivalent to fulfillment of the 150-hour rule for sitting for the CPA exam in the US.

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