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It will depend on where you are applying to sit for the exam as to whether or not you can sit before you meet the requirements. All states require a degree, but some still do not require 150 hours (I think there are only two left). Also, some states, like Missouri, will allow you to sit for the exam before you have met the 150 hour requirement as long as you are enrolled in the hours to make the 150 and you must pass them within 60 days of taking your first section.
You can look up the requirements for the individual jurisdictions at the following sites:
beckercpa.com
nasba.org
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