Other Information: CANDIDATES FOR A CPA LICENSE MUST MEET ONE OF THE FOLLOWING: AT THE TIME OF APPLYING FOR A LICENSE IS A UNITED STATES CITIZEN, A CITIZEN OF A FOREIGN COUNTRY WHO IS LEGALLY RESIDING IN THE UNITED STATES, OR IS AN EMPLOYEE OF A PUBLIC ACCOUNTING FIRM, COMPANY, OR AN INSTITUTION OF POSTSECONDARY EDUCATION LOCATED OUTSIDE THE UNITED STATES, BUT WHICH HAS AN OFFICE OR CAMPUS LOCATED IN THE UNITED STATES