Hi
Can you tell me what qualification need to applying CPA in U.S and what is the duration of CPA in U.S

Requirements to take the CPA exam vary by state. You might look at this site.

http://www.becker.com/accounting/cpaexamreview/state/

You also have to have some practical work experience (which also is different by state but generally 1-2 years) and pass an ethics exam. I have licenses in Nevada and California. They are renewable every 2 years, and I have to show that I've had a minimum number of hours of continuing education, including classes in ethics.