“three- E”：Education, Examination, and Experience

　　通过上一次对中美CPA考试的对比，我们可以总结出获得美国CPA不是一件简单的事情，也不一个轻松的活儿，根据AICPA官网信息，把获得CPA的资格证书需要的三个因素Education, Examination, and Experience ，简称为“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：修满会计专业的150个学分

　　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资格考试：通过CPA官方考试

　　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工作经历：拥有一定的行业工作经验

　　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.
 

　　通过CPA之后的就业前景：

　　CPAs are many things.

　　你可以投身五百强企业，你可以去任何一家会计事务所；

　　你可以是人们尊敬的策略家，你也可以成为睿智的决策者；

　　一个CPA，是可以信任的金融专家，无论是个人，还是企业，都期望得到他的专业指导；

　　你努力，所以你的家，你的公司都会因为你而变得更好，

　　如果你继续努力，你可以帮助Chief Financial Officer (CFO) and Chief Executive Officer (CEO)管理他们的财政；

　　如果你仍在努力，也许 FBI 也会求助于你。
 

　　始终铭记两句话：

　　——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！