You are right. I am sorry my info for Delaware was outdated.

The others that don't have (or have not come into effect yet with) the 150-hour rule namely, California, Colarado, New Hampshire, Vermont, New York, and Virgin Islands? Have you checked this states if they accept non-practice experience?

Here is a link to AICPA's list of states with 150-hour, 120-hour and with neither 150- nor 120-credit hour requirements.

http://www.aicpa.org/download/states/150_hour_education_requ irement.pdf

Your options naturally widens once you have 150 hours. For e.g., consider Virginia because it accepts non-practice experience, allows supervision by a non-CPA although ultimate experience verification must come from a CPA and does not appear to require residency.

http://www.boa.virginia.gov/pdf/ExperienceVerification.pdf

yyzdt2004,

I am also from Canada and recently finished my CPA. Its true that you have to complete your 150 credits before applying to sit for the exam otherwise you wount be able to transfer your credits to other states...I had 120 credits as well so I opted for NH. It requires 2 yrs for a bachelor or 1 yr with a Masters degree of public accounting exp in order to get your license/certificate as both are the same in NH. You can get your exp signed even by a Canadian CA...The list is given...may be you check out their site for more information. http://www.nh.gov/accountancy/...Hope this helps..