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USCPA報(bào)考對于國內(nèi)考生來說確實(shí)是個(gè)很麻煩的過程，一不小心就很有可能審核不通過?？忌趫?bào)考時(shí)需要注意該州的報(bào)考要求，例如是否要求為美國公民，或是在該州工作，或是需要有社保號。
高頓網(wǎng)校小編現(xiàn)在就簡單的為大家列舉一下USCPA考試不允許非美國籍和非本州居民在本州申請CPA執(zhí)照的州，大家在報(bào)考的時(shí)候要注意一下。(來源：THISWAYTOCPA，更新與2015年7月15日）
| States & Territories | Citizenship Requirement | Residency Requirement | Social Security Requirement | Participates in International Programs |
| Alabama | Yes | No | Yes | No |
| Alaska | No | No | Yes | Yes |
| Arizona | No | No | Yes | Yes |
| Arkansas | No | No | Yes | Yes |
| California | No | No | Yes | No |
| Colorado | No | No | Yes | Yes |
| Connecticut | No | No | Yes | Yes |
| Delaware | No | No | Yes | No |
| District of Columbia | No | Yes | Yes | Yes |
| Florida | No | No | Yes | Yes |
| Georgia | No | No | Yes | Yes |
| Guam | No | No | Yes | Yes |
| Hawaii | Yes | No | Yes | Yes |
| Idaho | No | Yes | Yes | No |
| Illinois | No | No | No | Yes |
| Indiana | No | No | Yes | Yes |
| Iowa | No | No | Yes | Yes |
| Kansas | No | Yes | Yes | Yes |
| Kentucky | No | No | Yes | No |
| Louisiana | Yes | Yes | Yes | Yes |
| Maine | No | No | Yes | Yes |
| Maryland | No | No | Yes | No |
| Massachusetts | No | No | Yes | Yes |
| Michigan | No | No | Yes | Yes |
| Minnesota | No | No | Yes | Yes |
| Mississippi | No | Yes | Yes | No |
| Missouri | No | Yes | Yes | Yes |
| Montana | No | No | No | Yes |
| Nebraska | No | Yes | Yes | Yes |
| Nevada | No | Yes | Yes | Yes |
| New Hampshire | No | No | Yes | Yes |
| New Jersey | No | No | Yes | No |
| New Mexico | No | No | Yes | Yes |
| New York | No | No | No | Yes |
| North Carolina | Yes | No | Yes | No |
| North Dakota | No | No | Yes | Yes |
| Northern Mariana Islands | No | No | No | No |
| Ohio | No | Yes | Yes | Yes |
| Oklahoma | No | Yes | Yes | Yes |
| Oregon | No | No | Yes | Yes |
| Pennsylvania | No | Yes | Yes | Yes |
| Puerto Rico | No | Yes | Yes | Yes |
| Rhode Island | No | Yes | Yes | Yes |
| South Carolina | No | No | Yes | Yes |
| South Dakota | No | No | No | No |
| Tennessee | No | No | Yes | Yes |
| Texas | No | No | Yes | Yes |
| U.S. Virgin Islands | No | Yes | Yes | No |
| Utah | No | No | Yes | Yes |
| Vermont | No | No | Yes | Yes |
| Virginia | No | No | Yes | Yes |
| Washington | No | No | Yes | Yes |
| West Virginia | No | Yes | Yes | Yes |
| Wisconsin | No | No | No | Yes |
| Wyoming | No | Yes | Yes | Yes |
