各位版友大家晚安，小弟最近終於存好了一筆錢，打算開始準備報考AICPA
因我是財經系畢業，高會、稅法我都沒修，有修初會、中會、財報分析及審計，
成本會計則是在會計基金會修的(那時是為了報考台灣的會計師補的學分)
看到版上大部分的朋友都是選擇報考關島的美國會計師，但我上網看了一下資格，
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
(資料來源:http://www.guamboa.org/pdf/GU_ExamApp.pdf)
想請問一下，因我沒有修稅法，是不是表示我就無法報名關島的會計師呢?
另外我又去找看看哪一州的報名資格較寬鬆，看到有人推緬因州，
查了一下，報名資格如下
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
(資料來源https://nasba.org/exams/cpaexam/maine/)
因我有修審計，另外有中會、財報分析及成本會計，是不是就有符合資格呢?
不知道版上有沒有人也是報考緬因州的會計師，
我知道報考緬因州，依樣可以選擇在關考考試，而我未來也不會到美國執業，
這樣看來報考關考/緬因州的會計師是不是沒甚麼差呢
不好意思文章有點長，不知道有沒有版友可以分享一下，
謝謝!

沒差別，選一個適合自己的州。但是，要注意考後取得證照的要求。考試門檻不等於取得證照門檻。

有的州會要求取得證照前要有工作經驗，有的州則不用我當時是報科羅拉多州印象中有碩士的話，學分應該夠直接取照，不用工作經驗

https://www.thiswaytocpa.com/licensure/state-requirements/你最好看一下自己的SSN有無，沒有的話最好看一下能否waiver掉SSN的要求，有SSN當初可以考的選項多很多然後如果你以後真的是要在美國工作，要注意關島執照很難轉回本土。不用執業的話關島最省事我自己有SSN，所以就順勢考其他可能去的地方了剛剛那是轉執照 證書規定又有不同 不用身分https://crushthecpaexam.com/cpa-license-requirements/非執照的話 報考資格可以這裡查 只要證書都寬鬆許多 除了幾個熱門州