当取得美国CPA(AICPA)执照后，你就可以获得换取英国顶级财会资格认证ACA(CharteredAccountant)的机会。注：英格兰及威尔士特许会计师协会（ICAEW）总部位于英国伦敦，是全球顶尖的会计职业组织，目前拥有138,000多名会员，分布在160多个国家的事务所、商业和公共部门等。)详细的互换说明请参考ICAEW官方网站。
　　2010年1月起取得AICPA执照5年后可以直接获得英国皇家特许会计师ACA。
　　The Pathways to Membership steps are set out as follows:
　　1. To be eligible to apply under the Pathways program you must be a member of the American Institute of Certified Public Accountants (AICPA), a CPA (US) is not good enough for this purpose.
　　2. You must also have a minimum of five years’ full membership and relevant post-qualification experience in an accounting and/or business environment.
　　3. You are required to provide a letter of good standing from AICPA to ICAEW for verification and confirmation of your current AICPA status.
　　4. Your application for membership must be supported by a sponsor. The role of the sponsor is to verify that the information provided by you in the application form and the answers to the Examination of Experience are accurate and a true representation of your work. The sponsor must complete the sponsor form in the application form.
　　5. If you are not working for a Authorized Training Employee (ATE) such as Big 4 accounting firms, the sponsor must be an ICAEW member for at least 5 years and know you for more than 3 year. If your sponsor is ATE and the Qualified Person Responsible for Training at the organization where you work, he/she does not need to know or have known you directly.
　　6. You are required to write up a practical experience assignment. Please refer to the attachment for an example.
　　7. Practicing Certificate. You must also apply for an ICAEW practicing certificate if you.
　　小编寄语：活在当下，做每一天快乐的自己。

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