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Each state in the United States has its own laws and regulations governing the CPA profession. Each state also has an accounting committee that specifically supervises its licensed certified public accountants. For most states, CPA certificate and CPA license are the same thing, but in some "two-tier states", there is a difference between the two. difference:
American CPA certificate
Usually does not require work experience
Does not require CPA on-the-job continuing education time
There are restrictions on the scope of work, and no accounting firm (sole proprietorship or partnership) or issuing audit reports is allowed
You cannot claim to be a certified public accountant in its jurisdiction, that is, you cannot claim to be a certified public accountant in the state where you have obtained the qualification of a certified public accountant
