14 August 2010
The minimum educational requirement to sit for the U.S. CPA exam is generally a four year university degree. Most states require 150 university semester hours before you can sit for the CPA exam.
You can not take the U.S. CPA examination outside the U.S. It is offered only in the U.S.A.
Once you have passed the exam in one state you can transfer to another state. You will have to meet the education and experience requirements of the new state, but normally you are given credit for having already passed the CPA exam.