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ACCA USAGUIDE TO USA-BASED ACCOUNTING CREDENTIALSThis document was prepared by the ACCA USA office and is intended to assist ACCAmembers and students living in or moving to the United States achieve the localqualification in order to achieve the right to practice audit in the USA.Any information in this document is intended for informational purposes and should be confirmedwith the appropriate State Board of Accountancy before proceeding. Please direct any questions tothe appropriate State Board of Accountancy and not ACCA USA.What is a CPA?A CPA stands for Certified Public Accountant. A CPA is a statutory designation forqualified accountants in the United States who have passed the Uniformed CertifiedPublic Accountant Examination and have met additional state education andexperience requirements.Do I need to be a CPA in order to work in the USA?ACCA members currently living in the USA have varying opinions as to whether aCPA is necessary to have a successful career in this country. Below is informationprovided by two of ACCA USA’s Committee Members on their views:Adam SegalACCA USA FormerFlorida Chapter HeadIt's tough in the U.S because unless youwork for a large international company,ACCA is less well known. It is up to us asindividuals who hold the qualification tosell it to prospective employers. The key isjust getting a foot in the door. If you wanttoliveandworkintheU.Sasa

Siobhan PandyaACCA USA Dallas Chapter Head& 2015 – 2017 Committee ChairThe ACCA qualification provides members andstudents with the foundation required tosucceed in any business role. The broad rangeof subjects covered including Tax, Audit andLaw mean that ACCA members can providevaluable input to any decision making processand are key assets to any organization.The ACCA qualification and its benefits arebeingincreasinglyrecognizedintheUStherefore minimizing the need to pursue theHow are CPAs licensed in the USA?CPAs are licensed on the state level and not through a membership association suchas AICPA. In order to become a CPA in the USA, a candidate must first decide inwhich state he or she would like to be licensed. The candidate should then contactthat State Board of Accountancy for information regarding specific requirements andnecessary documentation.What education is required to become a CPA?In general, all state boards require 150 hours of education in order to qualify to sitthe Uniform CPA exam. Until May 2020, the US Virgin Islands only requires 120hours of education.Additionally, states require that an individual possess a college or university degreein order to become a CPA.

What is IMA and what is ACCA’s relationship with IMA?The Institute of Management Accountants (IMA) is a global association ofaccounting and financial professionals with more than 85,000 members worldwideand an accounting accreditation program, conferring the certified managementaccountant (CMA) designation. IMA is headquartered in Montvale, NJ, USA.ACCA and IMA remain strongly committed to their wide strategic partnership, theFinancial Leadership and Performance initiative, which aims to support the s)andotheraspiringprofessionals, through a variety of resources including research, thought leadership,and a joint website.What is the difference between a USA CPA and CMA designation?CMAs work in or for companies focusing on driving business performance. A CMAanalyzes the company’s financial history to achieve a better understanding of thecurrent business and build strategic plans and compliance structure to lead abusiness towards its future goals.CPAs generally work in either Public Accounting or inside companies. Typically, CPAsfocus on compliance, usually in the areas of attestations (audit, reviews,compilations, or corporate reporting/filings) and taxes (planning/consulting and filingreturns).What are foreign credential evaluation services and why do I need to engagewith one?Foreign credential evaluation services provide international education intelligence byevaluating and translating international credentials and issuing a report ofequivalency in terms of the educational system in the United States. Evaluations are

s,licensingandcertification boards, and government agencies.An individual seeking the CPA designation that has foreign education credentials,including the ACCA qualification, must have that education evaluated by a foreigncredential evaluation service in order to determine how many credits will counttowards sitting the Uniformed CPA Examination.What foreign credential evaluation services are accepted by State Boards ofAccountancy?There is no one evaluation service that is accepted by all state boards. Someevaluation services are recognized by more states than others. When choosing aservice it is best to ask if they are accepted in the state that you will be applying to.There are 26 foreign credential services. The top five evaluators are: icCredentialServices(FACS),International Education Research Foundation (IERF), Josef Silny & Associates, andWorld Education Services (WES).As of April 2017, the NASBA International Evaluation Services (NIES) is the onlyprovider for international education evaluations accepted in the following states sKansasMarylandMississippiMontanaNew HampshireNew YorkNew JerseyOregonPuerto RicoSouth CarolinaWashingtonWashington, DCWest Virginia

Where can I find more information about the state by state CPA requirements?For more information on state requirements, please contact the State Board ofAccountancy for which you would like more information. A list of state boards alongwith appropriate contact information is below.The American Institute of CPAs (AICPA) has created a website which also includesinformation regarding the state by state requirements. You can visit that websitehere.

STATE BOARDS OF ACCOUNTANCYAlabama State Board of Public AccountancyPO Box 300375Montgomery, AL 36130-0375Phone: 334-242-5700Fax: 334-242-2711Email: lamar.harris@asbpa.alabama.govAlaska Board of Public AccountancyDept. of Commerce, Community and Economic DevelopmentDivision of Corporations, Business & Professional Licensing550 West 7th Avenue, Suite 1500Anchorage, AK 99501Phone: 907-269-4712Fax: 907-269-8156Email: cori.hondolero@alaska.govArizona State Board of Accountancy100 N. 15th, Suite 165Phoenix, AZ 85007Phone: 602-364-0804Fax: 602-364-0903Email: info@azaccountancy.govArkansas State Board of Public Accountancy101 East Capitol, Suite 450Little Rock, AR 72201Phone: 501-682-1520Fax: 501-682-5538Email: james.corley@arkansas.gov

California Board of Accountancy2000 Evergreen Street, Suite 250Sacramento, CA 95815-3832Phone: 916-263-3680Fax: 916-263-3674Email: pbowers@cba.ca.govCommonwealth of the Northern Mariana IslandsPO Box 504053Saipan, CNMI 96950Phone: 671-727-3362Fax: 671-632-1209Email: burger@pticom.comColorado State Board of AccountancyDivision of Professions and Occupations1560 Broadway Suite 1350Denver, CO 80202Phone: 303-894-7800Fax: 303-894-2310Email: dora accountancyboard@state.co.usConnecticut State Board of Accountancy30 Trinity StreetHartford, CT 06106Phone: 860-509-6179Fax: 860-509-6247Email: sboa@ct.govDelaware State Board of AccountancyCannon Building, Suite 203861 Silver Lake Blvd.Dover, DE 19904Phone: 302-677-7312Fax: 302-739-2711

Email: latonya.brown@state.de.usDistrict of Columbia Board of Accountancy1100 4th Street, SWFifth Floor, E500Washington, DC 20024Phone: 202-442-4320Fax: 202-698-4329Email: Theresa.Ennis@dc.gov

Florida Board of Accountancy1940 North Monroe StreetTallahassee, FL 32399Phone: 352-333-2505Fax: 352-333-2508Email: veloria.kelly@myfloridalicense.comGeorgia Board of Accountancy237 Coliseum DriveMacon, GA 31217-3858Phone: 478-207-2440Fax: 478-314-9119Email: dmickler@sos.state.ga.usGuam Board of Accountancy335 S. Marine Corps DriveSuite 101Tamuning, GU 96913Phone: 671-647-0813Fax: 671-647-0816Email: execdir@guamboa.orgHawaii Board of Public AccountancyDepartment of Commerce & Consumer AffairsPO Box 3469335 Merchant Street (96813)Honolulu, HI 96801-3469Phone: 808-586-2696Fax: 808-586-2874Email: accountancy@dcca.hawaii.govIdaho State Board of AccountancyPO Box 83720Boise, ID 83720-0002Phone: 208-334-2490

Fax: 208-334-2615Email: kent.absec@isba.idaho.govIllinois Board of Examiners100 Trade Centre DriveSuite 403 Champaign, IL 61820-7233Phone: 217-531-0950Fax: 217-531-0960Email: help@ilboa.org

Illinois Department of Financial And Professional Regulation PublicAccountancy Section320 W. Washington Street, 3rd FloorSpringfield, IL 62786Phone: 800-560-6420Fax: 217-782-7645Email: fpr.prfgroup01@illinois.govIndiana Board of AccountancyIndiana Government Center S.402 West Washington Street,Room w072Indianapolis, IN 46204-2246Phone: 317-234-3040Fax: 317-233-4236Email: accountancy@pla.in.govIowa Accountancy Examining Board1920 SE Hulsizer AvenueAnkeny, IA 50021-3961Phone: 515-281-7468Fax: 515-281-7411Email: toni.bright@iowa.govKansas Board of AccountancyLandon State Office Building900 SW Jackson, Suite 556Topeka, KS 66612-1239Phone: 785-296-2162Fax: 785-291-3501Email: info@ksboa.ks.govKentucky Board of Accountancy332 West Broadway, Suite 310Louisville, KY 40202-2115

Phone: 502-595-3037Fax: 502-595-4500Email: cpa@ky.govState Board of CPAs of Louisiana601 Poydras Street, Suite 1770New Orleans, LA 70130Phone: 504-566-1244Fax: 504-566-1252Email: sitemaster@cpaboard.state.la.us

Maine Board of AccountancyDepartment of Prof. & Fin. RegulationOffice of Lic. & Reg., 35 State House StationAugusta, ME 04333Phone: 207-624-8627Fax: 207-624-8637Email: catherine.m.carroll@maine.govMaryland Board of Public Accountancy500 N. Calvert Street, 3rd FloorBaltimore, MD 21202-3651Phone: 410-230-6258Fax: 410-333-6314Email: dgring@dllr.state.md.usMassachusetts Board of Public Accountancy1000 Washington St., Suite 710Boston, MA 02118-6100Phone: 617-727-1806Fax: 617-727-0139Email: Victoria.D.Fernandes@state.ma.usMichigan State Board of AccountancyDept. of Licensing and Regulatory AffairsPO Box 30018Lansing, MI 48909-7518Phone: 517-241-9288Fax: 517-373-3085Email: bcslic@michigan.govFor CPA Exam related questions, email cpaes-mi@nasba.org.Minnesota State Board of Accountancy85 East 7th Place, Suite 125St. Paul, MN 55101Phone: 651-296-7938

Fax: 651-282-2644Email: doreen.frost@state.mn.usMississippi State Board of Public Accountancy5 Old River Place, Suite 104Jackson, MS 39202-3449Phone: 601-354-7320Fax: 601-354-7290Email: executivedirector@msbpa.ms.gov

Missouri State Board of AccountancyPO Box 613Jefferson City, MO 65102Phone: 573-751-0012Fax: 573-751-0890Email: tom.degroodt@pr.mo.govMontana Board of Public Accountants301 S ParkPO Box 200513Helena, MT 59620-0513Phone: 406-841-2383Fax: 406-841-2309Email: dlibsdpac@mt.govNebraska State Board of Public AccountancyPO Box 94725Lincoln, NE 68509-4725Phone: 402-471-3595Fax: 402-471-4484Email: Dan.Sweetwood@Nebraska.govNevada State Board of Accountancy1325 Airmotive WaySuite 220Reno, NV 89502Phone: 775-786-0231Fax: 775-786-0234Email: cpa@nvaccountancy.comNew Hampshire Board of AccountancyNew Hampshire Joint Board57 Regional DriveConcord, NH 03301Phone: 603-271-2219

Fax: 603-271-8702Email: kware@nhsa.state.nh.usNew Jersey State Board of Accountancy124 Halsey Street, 6th FloorPO Box 45000Newark, NJ 07101Phone: 973-504-6380Fax: 973-648-2855Email: william.mandeville@lps.state.nj.us