The 55 Jurisdictions: The CPA license is issued at the jurisdiction level. To become a CPA, you must be declared eligible for the examination, and subsequently licensed, by the Board of Accountancy in one of the 55 U.S. jurisdictions. The Constitution of the U.S. grants each state or territory the power to regulate the practice of the professions within that jurisdiction’s borders.
In most jurisdictions, these powers are carried out by a “Board of Accountancy.” These Boards of Accountancy are made up of appointed individuals and staff (many of whom are CPAs) who are charged with the responsibility of carrying out the laws promulgated by the legislatures and providing an appropriate examination for licensure. The Board of Accountancy is an administrative agency that handles the day-to-day operations relative to regulating the practice of accountancy including activities involved with entry into the profession.
In some cases, the Board of Accountancy contracts out certain examinationrelated tasks such as the review of applications and collection of examination fees.
目前国内USCPA考生常见报考的州有加州California，特拉华Delaware，关岛Guam，缅因州Maine，纽约New York，北达科他州North Dakota，佛蒙特Vermont，更多州报考资格可在线咨询立信USCPA老师>>>或预约州报考评估>>>