通過上一次對中美CPA考試的對比，我們可以總結出獲得美國CPA不是一件簡單的事情，也不一個輕松的活兒，根據AICPA官網信息，把獲得CPA的資格證書需要的三個因素Education, Examination, and Experience ，簡稱為“three- E”。
 

　　The Uniform CPA Examination is one of the “Three Es” –Education, Examination, and Experience – that constitute the requirements for CPA licensure. Of these three requirements, only the CPA 　　　　Examination is uniform (i.e., it is the only examination that is accepted for CPA licensure by all U.S. jurisdictions), while education and experience requirements may vary from one jurisdiction to another. Candidates for CPA licensure must meet all three requirements. As a result, passing the CPA Examination is not sufficient – in itself – to qualify for licensure.
 

　　Education教育背景：修滿會計專業(yè)的150個學分

　　Before you do anything else, complete a program of study in accounting at a college/university. The AICPA recommends at least 150 semester hours of college coursework.
 

　　Examination資格考試：通過CPA官方考試

　　Take the Uniform CPA Examination. The Uniform CPA Examination currently consists of four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). These four sections represent a total of 14 hours of testing.

　　While the Exam is developed and graded by the AICPA, eligibility to sit for the CPA Exam is determined by the state board of accountancy in each of the 55 U.S. jurisdictions (includes the 50 states, District of Columbia, Puerto Rico, U.S. Virgin Islands, the Commonwealth of Northern Mariana Islands, and Guam).
 

　　Experience工作經歷：擁有一定的行業(yè)工作經驗

　　Upon passing the CPA Exam, you will receive your CPA certificate. This is not a license to practice. There are other educational and professional work experience requirements for licensure that vary from state to state.
 

　　通過CPA之后的就業(yè)前景：

　　CPAs are many things.

　　你可以投身五百強企業(yè)，你可以去任何一家會計事務所；

　　你可以是人們尊敬的策略家，你也可以成為睿智的決策者；

　　一個CPA，是可以信任的金融專家，無論是個人，還是企業(yè)，都期望得到他的專業(yè)指導；

　　你努力，所以你的家，你的公司都會因為你而變得更好，

　　如果你繼續(xù)努力，你可以幫助Chief Financial Officer (CFO) and Chief Executive Officer (CEO)管理他們的財政；

　　如果你仍在努力，也許 FBI 也會求助于你。
 

　　始終銘記兩句話：

　　——All CPAs are accountants, but not all accountants are Certified Public Accountants (CPAs).

　　——Getting your CPA  opens the kinds of doors that can fast-track you into influential jobs in every industry！