03-06-2010, 12:41 AM
Here is the list of two-tier states
https//www.nasbatools.com/display_page?id=105
Alabama
Hawaii
Oklahoma
District of Columbia
Illinois
Maine
Montana
Nebraska
Kansas
-Alabama requires US citizenship to take the exam.
-Illinois will remain a two-tier state till July 1, 2010 (you must have passed the CPA exam and apply before this date)
-Maine requires public accounting experience for the certificate
-Hawaii requires experience for certificate and you must be a US citizen for license
-Nebraska, Kansas and Oklahoma require residency
https//www.nasbatools.com/display_page?id=105
Alabama
Hawaii
Oklahoma
District of Columbia
Illinois
Maine
Montana
Nebraska
Kansas
-Alabama requires US citizenship to take the exam.
-Illinois will remain a two-tier state till July 1, 2010 (you must have passed the CPA exam and apply before this date)
-Maine requires public accounting experience for the certificate
-Hawaii requires experience for certificate and you must be a US citizen for license
-Nebraska, Kansas and Oklahoma require residency