Thank you for your reply bond. I am graduating this May and desperately looking for a job. All the accounting firms that came to my school basically looking for US citizen, that's why I was wondering. Now I would apply to any or all accounting firms. It is really good news if they hire international student. To be eligible for an CPA exam, you need a year's work experience, right? Actually, at least the state I am residing requires that. Do you know any state(s) that do not require experience to sit for CPA exam? Thanks once again.