not being a board passer cannot find better job in western countries?

By now you should already know that in western countries when you do an audit you must sign off on it. How can you do that if you don't have your CPA degree? Of course your friend is right. Any company you apply to work at is going to want to see your degree.

Without a degree you will be lucky to get a job entering data in accounts receivable.

of course i know that only CPA can sign the audit work. but i my i am a bachelors graduate and this course doesn't have a board exam, it isnt BS accountancy, it is BS business administration major in financial accounting, maybe for other people they will think it is BS accountancy but it isnt.

So are you also saying that because i didnt take the board exam means i cannot get a better job in western countries? i know it is in high competence  if you apply for accounting job in the western but there are also a lot of different job vancies which i think is also good one not just accounting jobs.

what made me really pissed of is when he said when i come in the western countries im just nothing, only because my bachelor's degree doesnt have a board exam employer will think im just nothing? what if i will apply for just sales clerk or accounting staff? they will not hire me because i dont have certification of cpa?

if you need a visa to work in a country, credentials aren't just "a piece of paper". You're competing against all the people who don't need visas for that job, and in western Europe, that's the entire European Economic Area.

Of course you can apply and maybe you'll find an employer who values the experience you have an doesn't care about the piece of paper. You won't know until you apply. However, the fact is that immigration authorities, the ones who process your visa, are notoriously unpredictable when it comes who who they approve and who gets rejected.

When looking to work overseas the fact is that you will need qualifications for a visa/work permit. 

Experience means very little as governments hold great store in people with qualifications when it comes to issuing visas etc. 

I am speaking from experience on this.Although I have been in the construction industry for 45+years, there are countries that will not let me work there unless I have qualifications, and I have none, only experience.

You have a Bachelor of Science in Accounting, which in western countries will get you a job as a bookkeeper crunching numbers on accounts receivable/payable, payroll, income and expense reports and not much else.

You will never climb the ladder beyond just being a glorified data entry clerk.

My work takes me inside some of the largest financial institutions in Brazil. I see whole departments with over a hundred people, almost all of whom have BA or BS degrees of some kind. They all work together in an open plan office, simply punching keyboards, doing boring and repetitive tasks and will never climb above that since the middle and upper managment people all have CA or CPA after their name. If it's like that here in Brazil (an almost third world country still) imagine what it is like in developed nations.