Canadian citizen trying to get certified in USA

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Hi, everyone. New poster here trying to get some info on an accounting issue.

I have a friend in Canada that's about to finish her Accounting degree. She has considered moving to US, but unsure on the process on getting her certification. She's aware that the Canadian certifications doesn't exactly translate to the US methods.

Does anyone know the general process for a foreigner to get certified in the US? Difficulty? What if she wants to move back to Canada years after the certification?
 

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