由于美国独特的联邦制体系，以及其不同于其它国际考试的报名要求，AICPA协会给每位漂洋过海希望考取美国CPA的国际考生以下考前提醒：
1、美国CPA执照是由美国的每一个州单个授予的。
2、拿到执照的前提是必须通过CPA的全部四科考试并且符合必要的工作经验要求。
3、如果你具有以下几个其他国家的会计师执业资格证书，就可以不用参加美国CPA考试，只需参加4个小时的IQEX，换取AIPA证书。证书名单如下：
CICA 英国财务会计师
ICAA 澳大利亚特许会计师
CPAA 澳大利亚注册会计师
IMCP 墨西哥注册会计师
ICAI 爱尔兰特许会计师
NZICA 新西兰特许会计师
So you want to cross borders or oceans and become a licensed CPA in the States? Here are some important things to know about making it happen.
1. CPA licenses are granted by individual states. The AICPA does not license CPAs—it’s up to each state to do it their own way.So first, pick the state you want to be licensed in. Then, contact that state’s Board of Accountancy and CPA society for details on their requirements. They will tell you if you need to complete any more coursework before sitting for the CPA exam. You can find State Board of Accountancy contact information here.
2. You must pass the Uniform CPA Examination. Once your educational qualifications meet the requirements of the state board, you are eligible to sit for the 14-hour Uniform CPA Examination. This exam is primarily offered only in the U.S., although there are also sites in Guam, Puerto Rico and the U.S. Virgin Islands. After passing the exam and meeting necessary experience or other requirements, the State Board of Accountancy would then issue you a CPA license.
3. You may be eligible to take the International Qualifications Examination (IQEX) rather than the Uniform CPA Examination. The good news is that once you complete your full program, you may be eligible to take the 4 ?-hour IQEX rather than the regular 14-hour Uniform CPA Examination. IQEX exists to facilitate the U.S. CPA certification process for those accounting professionals from other countries whose professional bodies have entered into Mutual Recognition Agreements with the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA).
At this time, agreements are in effect with the Canadian Institute of Chartered Accountants (CICA), Institute of Chartered Accountants in Australia (ICAA), CPA Australia (CPAA), Instituto Mexicano De Contadores Publicos (IMCP), the Institute of Chartered Accountants in Ireland (ICAI), and the New Zealand Institute of Chartered Accountants (NZICA). You can find information on the IQEX, including a list of states in which you may be eligible to take the IQEX, here.
In addition to passing the IQEX, you are required to meet all the other requirements of the state board in the state where you would like to become licensed. Each state has slightly different requirements for becoming a CPA. The AICPA does not license CPAs and is a voluntary membership organization. Once you decide in which state you would like to be licensed, you should contact that State Board of Accountancy for further information on the requirements and your eligibility to take the IQEX.
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