Like IB553 said, there do seem to be a lot of people in OC area having this problem, so if you're able to move, expanding your job-search may yield more results – even just looking outside the OC area (like say looking in northern CA – same requirements, but potentially different job environment). However, if you have a spouse or partner who has a job in the area you live, then it's harder to move if you find a job, because then they're out of a job.
I would strongly encourage you to have someone look over your resume, as mla suggested. Especially for individuals for whom English is not their 1st language, having someone look over written materials they use for job-searching can be very useful. When someone is reviewing 100 (truly more than that) resumes for a job opening, they don't know if an error is due to someone being lazy/sloppy or due to English being a 2nd language, so they're likely to throw out the resume either way. Having your resume spotless ensures that you get past that first cut.
Remember, too, that the last 4 months (May – September) are not a big hiring time for accounting. Now is getting into more prime hiring time for big firms, and smaller firms sometime between now and January. Private varies a lot. But, part of the reason you've had trouble over the last 4 months may just be that it's not a heavy hiring time.
Regarding credit transfer: California is one of the more strict states for license requirements, so I doubt you'd have huge issues transferring out. It's states like Colorado when they allowed you to sit and get licensed with just 120 credits that had more issues transferring out. Texas is extremely strict to transfer into, but most states you could probably transfer to without issue. So, if you wanted to move to – say – Montana, do some research, call the Montana state board, but chances are good that you could move to Montana and take your credits with you.
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