As an International Student, How Do I Become a U.S. CPA?

An international candidate or a student with foreign education can become a CPA if they meet the educational requirements listed by one of the 55 US jurisdiction Boards of Accountancy, apply to that state board to sit for the exam, and pass the four part CPA Exam.

Please note that the requirements vary substantially between jurisdictions so you will need to make sure that you qualify for the jurisdiction where you intend to apply. For the most up-to-date requirements and foreign student policies, check the National Association of State Boards of Accountancy website.

In order to ensure that candidates meet their eligibility requirements, most Boards of Accountancy require that individuals with foreign credits have their academic credentials evaluated. For a list of your jurisdiction’s recognized foreign credential evaluation services, visit the NASBA Members Page. Many jurisdictions recognize evaluations made by the members of the National Association of Credentials Evaluation Services (NACES). This is an association comprised of private foreign educational credential evaluations services recognized for maintaining ethical standards in the field of foreign educational evaluation.

If you are a foreign student planning to take the CPA Exam, we recommend you start the application process at least four to six months in advance of when you plan to sit for the exams. You will need time to have your educational credentials evaluated, have your exam application approved, make your travel arrangements, and obtain a U.S. visa, if necessary.

Candidates are welcome to sit for the CPA Exam in the U.S. or at one of the international CPA Exam testing centers if you meet the qualifications of one of the 55 U.S. jurisdictions and are also:

• An American living overseas
• A permanent resident or a citizen of Japan, Bahrain, Kuwait, Lebanon, or the United Arab Emirates or
• A permanent resident or a citizen of Jordan, Oman, Saudi Arabia, Egypt, and Qatar may test in any of the four Middle Eastern nations listed previously or
• Citizens and long-term residents of Brazil, Argentina, Venezuela and Columbia may sit for the Exam in Brazil.
• Each of these individuals is welcome to sit for the exam in the U.S.

It is also recommended that you prepare for the exam by taking a review course. If you plan to prepare outside of the U.S., there are a number of quality, online CPA review courses available.