US CPA Exam for International Candidates
The U.S. Certified Public Accountant (USCPA) is a prestigious accounting designation globally that allows international candidates to advance in accounting and reap the benefits of increased salaries, job satisfaction, and security.
The AICPA and NASBA administer the CPA Exam, while Prometric facilitates it at designated testing centers globally. The basic requirements remain the same for both U.S. and international candidates.
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How Do International Candidates Become Certified Public Accountants?
As an international CPA candidate, you must satisfy the eligibility requirements to become a CPA. To do so, most state boards require candidates to have their credentials evaluated by National Association of Credentials Evaluation Services (NACES) members. The NASBA Members Page enlists the recognized foreign credential evaluation services.
Steps to become a USCPA:
- Choose a U.S. jurisdiction and contact the Board of Accountancy
- Undergo education evaluation to meet the requirements
- Submit your application and pay the associated fees
- Upon approval, schedule your CPA Exam section(s)
- Pass all four CPA Exam sections within the required time frame
- Apply for licensure upon meeting the stipulated requirements
Eligibility Requirements for International CPA Candidates
Before applying for the CPA Exam, international candidates must go through the requirements and choose the jurisdiction accordingly. Here’s a brief overview of the requirements:
Citizenship and social security number
Some US states require candidates to have a Social Security Number or Citizenship. However, few states exempt the requirement for international candidates.
Residency requirements
While state residency is not mandatory, some states require international candidates to have at least six months of in-state residency or hold business in the state.
Educational requirements
To qualify for the CPA Exam, candidates must possess at least 120 semester hours of equivalent college education for an accredited institution. The requirements differ, but most jurisdictions require business law, finance, accounting, taxation, and auditing courses. However, you must have at least 150 semester hours of education to obtain a CPA license.
The University of North Alabama (UNA) Accounting Career Completion Program, in partnership with UWorld, offers affordable online accounting courses to meet the accounting requirements for a CPA. The program is especially helpful to international students requiring additional accounting semester hours.
Interested in the UNA Accounting Career Completion Program?
Work experience requirements
Obtaining work experience is a prerequisite for CPA licensure. Many states require direct supervision by an active CPA with a valid U.S. license. However, some states may require verification of your work experience by an active CPA licensed by a U.S. jurisdiction or an international certification equivalent.
How to Apply for the International CPA Exam?
The CPA Exam application process can be confusing, as the requirements vary from state to state. However, you can apply through the State Boards of Accountancy or NASBA.
Steps to Follow:
- Step 1: Select a U.S. jurisdiction and apply via a participating State Board of Accountancy.
- Step 2: Wait for the Notice to Schedule letter.
- Step 3: Apply to take tests abroad and complete the international registration procedure.
- Step 4: Schedule to take the exam at a foreign location.
Where can international CPA candidates take the CPA Exam?
International candidates can take the CPA Exam from their home country. Here’s a list of countries that administer it in collaboration with NASBA and Prometric.
- Bahrain
- Brazil
- Egypt
- England
- Germany
- India
- Ireland
- Israel
- Japan
- Jordan
- Kuwait
- Lebanon
- Nepal
- Philippines
- Saudi Arabia
- Scotland
- United Arab Emirates
Choosing the Best US Jurisdiction for the International CPA Exam
Choosing a U.S. jurisdiction to apply for and sit for the CPA Exam can confuse international CPA candidates. Hence, choosing the right jurisdiction is paramount for becoming a CPA.
Understanding the State Board requirements
While the education and experience requirements vary by state, if you're from an unaccredited institution, you must meet additional requirements to apply for the CPA Exam. This information is available on the NASBA and state board websites.
Candidates can use the NASBA International Evaluation Services (NIES) to refine their search for jurisdictions that meet their education and experience requirements. It will recommend you to go to up to three jurisdictions.
Which U.S. jurisdictions allow international candidates to take the CPA Exam?
NASBA facilitates the CPA Exam for international candidates through the International CPA Examination Program. Many states participate in the program, and here are the five most popular jurisdictions that non-US applicants prefer:
Also, here are some of the less popular jurisdictions that can be good options for international applicants:
Note: The above states have recently seen changes in rules and eligibility requirements, such as flexibility in work experience requirements and total credit hours required. We recommend you consult the State Boards of Accountancy to understand these changes.
Jurisdictions that do not currently participate in the international administration of the exam are listed below.
IQEX for CPA Exam International Candidates
The International Qualification Examination (IQEX), established by the AICPA and administered by NASBA, allows qualified accountants with international training to bypass U.S.-specific requirements. The exam grants U.S. CPA licenses to accountants from countries where their professional bodies have signed a mutual recognition agreement (MRA) with the NASBA.
Who is eligible for IQEX?
Six non-U.S. professional associations currently have reciprocity agreements with the U.S. accounting profession. If you are affiliated with one of these institutions, you are eligible to take the IQEX exam.
- CPA Australia
- Chartered Accountants Australia and New Zealand (CAANZ)
- CPA Canada (CPAC)
- Chartered Accountants Ireland (CAI)
- CPA Ireland
- The Instituto Mexicano de Contadores Públicos (IMCP)
- Institute of Chartered Accountants of Scotland (ICAS)
- South African Institute of Chartered Accountants
Note: Review each institution’s eligibility criteria for taking the IQEX examination before applying.
Why should you take the IQEX Exam?
If you are a non-US accounting professional, you should take the International Qualification Examination (IQEX). It will help you enhance your credentials and expand your career options.
IQEX Exam sections and format
IQEX is a three-hour exam with topics similar to those covered in the US CPA Exam and includes:
- Ethics, Professional Responsibilities, and Federal Tax Procedures (10% – 20%)
- Business Law (15% – 25%)
- Federal Taxation of Property Transactions (5% – 15%)
- Federal Taxation of Individuals (22% – 32%)
- Federal Taxation of Entities (23% – 33%)
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IQEX vs CPA Exam
IQEX is not a substitute for the US CPA Examination. While there are similarities, the IQEX only tests specific areas of accounting practice in the United States.
| IQEX Exam | CPA Exam | |
|---|---|---|
| Exam Sections | Only one section similar to REG | Four sections - AUD, REG, FAR, and BAR/TCP/ISC |
| Exam Formats | 4 hours with five testlets consisting of multiple-choice questions and task-based simulations | 16 hours (4 hours each section) |
| Fees and Costs | $1,400-$1,700 | $885 |
What is the IQEX Exam pass rate?
The IQEX exam pass rates are not publicly disclosed. However, you can check the REG Exam pass rate for reference.
| Section | 2023 | 2024* |
| REG | 59.19% | 63.42% |
*Q1 for 2024
Where and when can you take the IQEX Exam?
Prometric administers the IQEX and CPA Exams globally. IQEX testing centers are open 365 days; candidates can sign up and take the exam anytime. There are no testing windows for the IQEX exam.
Steps to apply for the IQEX
- Create an Okta Account on the NASBA and apply for the IQEX with an eligibility application, which costs $255.
- Ensure that your credentialing institution sends a letter of good standing to NASBA.
- Upon successfully determining your eligibility, you can submit an exam section application for a fee of $630.
- A Notice to Schedule (NTS) is released upon receiving the application and the letter, valid for six months.
- Verify the information on the NTS, and schedule your exam through Prometric.
- On the exam day, carry 2 forms of identification along with the NTS.
How do you get licensed after taking the IQEX?
You can apply for the U.S. CPA license after passing the IQEX through a jurisdiction that accepts IQEX candidates for CPA certification. Currently, 48 out of 55 jurisdictions are part of the program.