Accounting is also a bit of a tricky profession. While the accounting principles are fundamentally the same, the accounting practices vary across countries, sometimes dramatically. Companies - that is, the prospective employers - are liable to question whether your knowledge and skills are directly relevant to their needs and accounting practices in the US. In all likelihood, you will find it extremely difficult to gain immediate employment in the US.

Based on this reasoning, we suggest that you pursue the CPA in Nigeria where your skills are at least directly relevant to the marketplace. We frankly do not understand the part about changing profession. If by this you meant moving to the US in the accounting profession, you already have our answer. If however you meant changing profession from accounting to something else, then our is answer is a definite "it depends." It depends on whether: it is easy or difficult for you to switch to another profession; the profession you choose is in high demand; and your ambitions, interests and goals are consistent with the pursuit of this profession. Keep in mind that even if the demand for your new profession is very high elsewhere in the world, you may not be able to emigrate easily. Immigration requirements and quotas for temporary workers in most countries are rather stringent.