各位版友大家晚安，小弟最近终于存好了一笔钱，打算开始准备报考AICPA
因我是财经系毕业，高会、税法我都没修，有修初会、中会、财报分析及审计，
成本会计则是在会计基金会修的(那时是为了报考台湾的会计师补的学分)
看到版上大部分的朋友都是选择报考关岛的美国会计师，但我上网看了一下资格，
1. Education
A.......
B.......
C. 24 credit hours must be in upper division accounting courses, including
the following courses:
‧ 3 credit hours in Financial Accounting
‧ 3 credit hours in Auditing
‧ 3 credit hours in Taxation
‧ 3 credit hours in Management or Cost Accounting
D. 24 credit hours must be in Business, which should include the following
courses:
‧ 6 credit hours in Economics
‧ 3 credit hours in Finance
‧ 3 credit hours in Business Law
(资料来源:http://www.guamboa.org/pdf/GU_ExamApp.pdf)
想请问一下，因我没有修税法，是不是表示我就无法报名关岛的会计师呢?
另外我又去找看看哪一州的报名资格较宽松，看到有人推缅因州，
查了一下，报名资格如下
The following requirements are in effect as of February 29, 2012:
To qualify for the examination, you must:
....
-Have completed 15 semester hours in one or more of the topics listed below.
At least 3 semester hours must be earned in auditing and attestation services.
．financial accounting and reporting for business organizations
．financial accounting and reporting for government and not-for-profit entities
．auditing and attestation services
．managerial or cost accounting
．taxation
．fraud examination
．internal controls and risk assessment
．financial statement analysis
．accounting research and analysis
．tax research and analysis
．accounting information systems
．ethics relevant to the practice of public accounting
(资料来源https://nasba.org/exams/cpaexam/maine/)
因我有修审计，另外有中会、财报分析及成本会计，是不是就有符合资格呢?
不知道版上有没有人也是报考缅因州的会计师，
我知道报考缅因州，依样可以选择在关考考试，而我未来也不会到美国执业，
这样看来报考关考/缅因州的会计师是不是没什么差呢
不好意思文章有点长，不知道有没有版友可以分享一下，
谢谢!

没差别，选一个适合自己的州。但是，要注意考后取得证照的要求。考试门槛不等于取得证照门槛。

有的州会要求取得证照前要有工作经验，有的州则不用我当时是报科罗拉多州印象中有硕士的话，学分应该够直接取照，不用工作经验

https://www.thiswaytocpa.com/licensure/state-requirements/你最好看一下自己的SSN有无，没有的话最好看一下能否waiver掉SSN的要求，有SSN当初可以考的选项多很多然后如果你以后真的是要在美国工作，要注意关岛执照很难转回本土。不用执业的话关岛最省事我自己有SSN，所以就顺势考其他可能去的地方了刚刚那是转执照 证书规定又有不同 不用身分https://crushthecpaexam.com/cpa-license-requirements/非执照的话 报考资格可以这里查 只要证书都宽松许多 除了几个热门州