1. california and maine are two of the states, whose exams are not being conducted outside US in any of the 5 locations.

2. Colarado does recognise professional qualification like ACA, ACMA but there is a new requirement that the candidate should have studied US GAAS in addition to 120 credit hours. so most foreign qualification holders are automatically barred from writing exam from Colarado state.

3. New Hampshire does not recognise professional qualification.

4. Montana requires 24 credit hours in accounting and 24 credit hours in business subjects. Further its a 2-tier state. In order to apply for certificate an license one needs to have 150 credit hours however the exam results are not time barred meaning there is no dead-line in applying for certificate/ license.