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USCPA报考对于国内考生来说确实是个很麻烦的过程，一不小心就很有可能审核不通过。考生在报考时需要注意该州的报考要求，例如是否要求为美国公民，或是在该州工作，或是需要有社保号。
高顿网校小编现在就简单的为大家列举一下USCPA考试不允许非美国籍和非本州居民在本州申请CPA执照的州，大家在报考的时候要注意一下。(来源：THISWAYTOCPA，更新与2015年7月15日）
| States & Territories | Citizenship Requirement | Residency Requirement | Social Security Requirement | Participates in International Programs |
| Alabama | Yes | No | Yes | No |
| Alaska | No | No | Yes | Yes |
| Arizona | No | No | Yes | Yes |
| Arkansas | No | No | Yes | Yes |
| California | No | No | Yes | No |
| Colorado | No | No | Yes | Yes |
| Connecticut | No | No | Yes | Yes |
| Delaware | No | No | Yes | No |
| District of Columbia | No | Yes | Yes | Yes |
| Florida | No | No | Yes | Yes |
| Georgia | No | No | Yes | Yes |
| Guam | No | No | Yes | Yes |
| Hawaii | Yes | No | Yes | Yes |
| Idaho | No | Yes | Yes | No |
| Illinois | No | No | No | Yes |
| Indiana | No | No | Yes | Yes |
| Iowa | No | No | Yes | Yes |
| Kansas | No | Yes | Yes | Yes |
| Kentucky | No | No | Yes | No |
| Louisiana | Yes | Yes | Yes | Yes |
| Maine | No | No | Yes | Yes |
| Maryland | No | No | Yes | No |
| Massachusetts | No | No | Yes | Yes |
| Michigan | No | No | Yes | Yes |
| Minnesota | No | No | Yes | Yes |
| Mississippi | No | Yes | Yes | No |
| Missouri | No | Yes | Yes | Yes |
| Montana | No | No | No | Yes |
| Nebraska | No | Yes | Yes | Yes |
| Nevada | No | Yes | Yes | Yes |
| New Hampshire | No | No | Yes | Yes |
| New Jersey | No | No | Yes | No |
| New Mexico | No | No | Yes | Yes |
| New York | No | No | No | Yes |
| North Carolina | Yes | No | Yes | No |
| North Dakota | No | No | Yes | Yes |
| Northern Mariana Islands | No | No | No | No |
| Ohio | No | Yes | Yes | Yes |
| Oklahoma | No | Yes | Yes | Yes |
| Oregon | No | No | Yes | Yes |
| Pennsylvania | No | Yes | Yes | Yes |
| Puerto Rico | No | Yes | Yes | Yes |
| Rhode Island | No | Yes | Yes | Yes |
| South Carolina | No | No | Yes | Yes |
| South Dakota | No | No | No | No |
| Tennessee | No | No | Yes | Yes |
| Texas | No | No | Yes | Yes |
| U.S. Virgin Islands | No | Yes | Yes | No |
| Utah | No | No | Yes | Yes |
| Vermont | No | No | Yes | Yes |
| Virginia | No | No | Yes | Yes |
| Washington | No | No | Yes | Yes |
| West Virginia | No | Yes | Yes | Yes |
| Wisconsin | No | No | No | Yes |
| Wyoming | No | Yes | Yes | Yes |
