A four year B.A. degree with a major in accounting from a U.S. accredited university will qualify a candidate to sit for the CPA examinations. The 150 credit hours is required by most State Boards. There are some State Boards that have not applied this requirement.
Candidates require no experience to qualify to sit.
However, residency is a requirement in a number of states. Foreign university degrees, with a major in accounting, are acceptable on an individual case by case basis. Some States are two tiers which means that the state separates the requirements to receive a CPA certificate from the requirements of licensing to practice. Other states are one tier states including the license with the CPA certificate. In some states non-public accounting experience would qualify.