Pour les diplômés du DEC, la réponse est ici (Frequently Asked Questions) :
I hold a license or designation from another country that is not listed in question #2 or question #3 above. How can I become a U.S. CPA?
Unfortunately, your license or designation is not recognized by any of the states in the U.S., so you are required to complete all of the regular requirements to become a U.S. Certified Public Accountant (CPA). Information on becoming a CPA in the U.S. is available here.
The first thing you should know is that the AICPA is a voluntary membership organization and does not license CPAs in the U.S. Licenses are granted by the individual states. Once you decide in which state you would like to become licensed, you should contact the State Board of Accountancy in that state for further information on its requirements. You may be requested to send a copy of your university transcripts to that state in order for the board to verify your educational qualifications. If applicable, they would then tell you what additional courses you need to complete before you would be permitted to sit for the CPA Exam. It is possible that you would be able to complete those courses in the country where you are located. For contact information for each of the State Boards of Accountancy, click here.
Once your educational qualifications meet the requirements of the state board, you are then eligible to sit for the CPA exam. The Exam is primarily offered only in the United States, although there are sites in Guam, Puerto Rico and the U.S. Virgin Islands. In 2011, the CPA exam will be offered in select locations overseas. Find out more in this AICPA International Testing FAQ.
After passing the exam, and meeting necessary experience or other requirements, the State Board of Accountancy would then issue you a CPA license. Once you have been issued a CPA license, you are eligible for full membership in the AICPA.
Voici une page qui résume la reconnaissance des qualifications aux État-Unis :
Recognition of Foreign Qualifications in the US
Et les institutions officielles à contacter pour le CPA Exam :
American Institute of Certified Public Accountants (AICPA) provides extensive information and resources concerning the practice of accounting in the United States, becoming an accountant, and information on legal issues including links to state associations and licensing authorities.
CPA Exam International Applicants
National Association of State Boards of Accountancy (NASBA) provides information on state licensing boards, the Certified Public Accountant (CPA) Examination, and the International Qualifications Examination (IQEX) for non-U.S. accountants seeking recognition for purposes of working with U.S. accountants or prior to taking the U.S. CPA examination.
Dernière précision : l'examen a fait l'objet d'une réforme :
What to know about the new CPA Exam ?
Rédactrice et modératrice Compta Online