ACCA members and students living in the United States have found many pathways to success, but it is one of the more difficult markets for members to break into. 

The national qualification, the US CPA, is required to practice public accounting in the US. 

Currently, ACCA does not have a mutual recognition agreement with the International Qualifications Appraisal Board (IQAB), a joint body between National Association of State Boards of Accountancy (NASBA) or the American Institute of CPAs (AICPA).