CPA Application For International Students

CPA application for international studentsIf you are an international student preparing for your CPA application, or someone who live outside the USA looking to get the CPA title, you are at the right place.

(If you are looking for general information on how to become a CPA, please click on this link.)

First of all, let me tell you that I am an international student myself who got my CPA while working in Hong Kong (within 9 months of preparation) — so the good news for you is, it is entirely doable, and you can get it quickly if you work hard!

The CPA Application Procedure for International Students

Please let me know more about you so I can give the best advice:

  1. You are an international student studying in the US
  2. You attended a 4-year university in a country other than the US
  3. You attended a 3-year university in a country other than the US
  4. You are a Chartered Accountant (CA) in another country
  5. You just want to get a globally-recognized Accounting Title

1. International Student Studying In the US

Good news! There isn’t really anything you need to worry about if you get your education in the US.

In general, if you plan to work as a public accountant (auditor) in the state where you go to college, then you should apply to the state that you are currently residing.

However, if you plan to work in non-public accounting and you are getting the CPA qualification for credentials only, then you are free to choose any state you like.

How To Choose A State That Is Most Favorable For You

Different states have different requirements, which is great for international students because you can pick a state that fit your existing education and working experience.

What you should do is to avoid these states with CPA license restricted to US citizens only:

  • Alabama
  • North Carolina

And be careful with the following states that grant CPA license to local residents only (but if you live, work or study there it’s ok):

  • Arkansas
  • Idaho
  • Kansas
  • Louisiana
  • Minnesota
  • Mississippi
  • Missouri
  • Nebraska
  • Pennsylvania
  • Rhode Island

Then, follow the same CPA exam application process as everyone else, and you can get the details here:

Tips:

  • You can only take the CPA exam in US territories and a very limited number of non-US countries. If you plan to be living or working in places other than the US by the time you sit for the exam,you have to take into account the extra traveling and accommodation cost in your exam budget.
  • If you happen to live in Asia, Guam is the best choice because of negligible time difference and jet lag.

2. Candidates Graduated From A 4-year University Outside The US

The main CPA exam requirement is on education — most states require a 120-150 semester credit hours (equivalent to a Bachelor and Master degree respectively) from an “accredited college, university or educational institution in the US” to either sit for the exam or for CPA certification.

If your degree is earned outside of the US, chances are that your university is not accredited. No worries, as state board accept non-US transcript if it is evaluated by a foreign credential evaluation company.

Foreign Credential Evaluation

Each State Board has its own requirement on this: for example, Florida only recognizes the evaluation done by FACS, one of the biggest providers of credential evaluation services; while some others are fine with any services that are members of the NACES (National Association of Credential Evaluation Services).

Please expect a couple hundreds of US dollars and allow at least a month (more likely 2 months) for the company to get back to you. For details please go to our page on foreign credential evaluation.

Other than having your transcript evaluated, the process is the same as everyone from the US. Please go back to the top of this page and read the section for CPA Exam requirements to pick a state.

You may also check out these popular states for international candidates first.

3. Candidates Graduated From A 3-year University Outside The US

If you only have a 3-year university degree (i.e. without any master’s degree or professional qualifications), then I am afraid that you will most likely not qualified to sit for the exam, because you lack 2 years out of the 5 years of education required.

You may choose to get a master’s degree (non-correspondence) if you are very serious about getting the US CPA.

4. Existing CAs / ACCAs / Non-US CPAs Going For The US CPA Title

Does Your Country Sign Any Reciprocal Agreement?

Please note that unless your country’s statutory accounting body has signed a reciprocal agreement with IQAB in US (these countries are Australia (CA only), Canada (CA only), Hong Kong, Ireland, Mexico and New Zealand), then you are not  qualified for any fast track.

(If you are from one of these countries then go to this page for information on IQEX)

ACCAs And Indian CAs Not Useful For US CPA Exam

It used to be relatively easy for members of the International Chartered Accountants or ACCA to fulfill the requirement through the State of Colorado. Please note, however, that the State Board has changed its rules n 2009 and again in 2012 such that all these credentials are no longer counted towards the educational requirements.

It may still be possible for Indian CAs to get qualified — please read this page written for Indian CPA candidates for more information.

5. Getting A US vs Non-US Accounting Credentials

The US is not the only country that grants a certification to qualified accountants. There are equivalent qualifications in Canada, the UK, Australia, Ireland and New Zealand and they have a different system to get certified and licensed.

In general, US CPA is better if you prefer:

  • Getting the title ASAP: US allows you to take all 4 exams in one go — I manage to complete the whole process (from CPA exam application to getting the CPA qualification) within a year
  • More flexibility: for US CPA you can take the exam anytime during the exam window, which is 2 months out of 3 in each quarter
  • A multiple choice vs long questions format
  • Be part of AICPA, the largest accounting body: this implies more resources for its members.

There are obviously limitations as well, and most obvious is the complicated application and qualifying process listed above.

I don’t have a CPA vs CA yet but here is one for ACCA vs CPA.

Best of luck in getting qualified!

Got More Questions?

You might want to check out this book on 12 FAQs From International CPA Candidates which I am giving away for free.

All you need is to sign up for this (also free) newsletter specifically written for you as an international candidate so you can learn about how to proceed efficiently towards your goal — getting the most recognized and prestigious CPA qualification in the world.

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{ 135 comments }

Marwan

I am waiting for you to write a comparison between CPA vs CA

and how make a reciprocity between them ?

Stephanie

Marwan,
I am waiting for my friends who will give me their experiences as Chartered accountants. In terms of any “reciprocity” between them… Colorado used to allow CAs to automatically qualify (in terms of the educational requirement) to sit for their exam. But they took it away at the end of last year.

Another reason to take the CPA exam ASAP — they keep changing the rules, and 9 out of 10 the rules are more restrictive.

Akef

Hi Stephanie,

thanks for the information provided in this article, i found it quite usefull.
i wanted to ask you if you know whither is it obligatory to sit for the exame in the same state that you regestire for it in, or if any state will work?

thanks in advance

Stephanie

Hello Akef, I am glad you find the site useful.
If you have solid plans to practice public accounting in your state, then yes, it’s better to register in your own state. Otherwise, you might find that it is easier to get qualified in some other states. You might still able to practice public accounting in your own state while registering in other states, but it will depend on whether that state is considered a substantially equivalent state.

I hope I am not making things more confusing. If case you are an international candidates, you may find this best state for international candidates useful.

Long story short, I guess the answer is, no, it is not obligatory to sit for the exam in your own state, but it has some advantages.

cheers, Stephanie

Seth

Hi Stephanie,

I am a certificed CPA from CO with Indian CA credentials. Now I would like to move a different state ( Texas or Georgia) would this be possible with my education being graduation like Bachelor in Commerce and then did the CA in india. Your advice is greately appreciated. I want to mention that I am in inactive status now with CO.

Thank you

Stephanie

Hi Seth,
Since CO is not a substantially equivalent state, you cannot practice in other states *automatically* under the “Uniform Accountancy Act”. Having said that, you may still apply to Texas or Georgia State Boards if you don’t mind the paperwork and the fees. Whether they accept you or not largely depends on whether you have fulfilled the requirements equivalent in Texas and Georgia (which is tougher than CO), on both the educational and working experience.

The fact that you have an inactive status shouldn’t matter too much as long as you reactivate it and pay the dues. Depends on the period of inactivity you might need to fill in those CPE courses as well.

Hope this helps! Stephanie

Francis

Hi Stephanie.

I am from Brazil and I was transfered to Canada in 2007 to take on a controller possition in a IT company ( The parent company is Brazilian too).

I am an economist with a MBA from a British school and I realise that I need an accounting designation either to perform better on this job or to be promoted to other business divisions ( some of them operate in the states).
Should I go for the CPA designation?. Whereelse will I be able to work provided I only get only the CPA certificate in Canada and the States?. What can I do if I want to move out my current employe and work in accounting-related possitions only with my CPA designation in North America?

Thanks your insights and comments.

Francis

Stephanie

Hi Francis, I have set up a forum since it is a better platform to answer questions and for other aspiring CPAs to look up the answers. Please find my answer to your question here:
http://ipassthecpaexam.com/forum/can-i-become-a-cpa-with-these-qualifications/brazilian-with-mba-working-in-canada/#p24

Cheers, Stephanie

siddharth

Hi Stephenie,

I am siddharth, from the past few days I have been accessing this website and I found a lot of helpful guiding information about cpa exam requirements of different states. I have done my bachelors and masters in commerce (B.com), (M.com) from India with three years of work experience and currently pursuing M.B.A course in London. I have decided to go for BEC section during the month of Nov 2010 and quite confused to select a state among Florida, Delaware,colorado, California and Massachussets. Can you please help me with your suggestion in which state I should apply for or should go for any other state.

Thanks
siddharth

Stephanie

Hi Siddharth,
It looks like you can probably fulfill the 150 semester hours with a M.comm, but knowing India has a 3-year university program it will be up to the foreign credential evaluation agencies to decide. you can check out the WES’ Indian policy for reference because apparently the decision also depends on which school and what grade you get from the B.comm. You can get the link from this page.

Delaware has a easy CPA exam requirements but a pretty tough licensing requirements, so be careful (e.g. they only recognize work that is verified by the US CPA, not CPA anywhere).

Not too familiar with Florida but I heard it’s a hassle to get a license there.

For Colorado, if you don’t have 150 semester hours you’ll need to work in PUBLIC accounting. So have to be careful also.

CA and MA should be more friendly so you can take a closer look.

Cheers, Stephanie

Claire

Hi Stephenie,
I just want to know which state I should register for exams? I am Canadian citizen and CGA.

Stephanie

Hi Claire,
Sorry, not too familiar with CGA… does it mean you are a chartered accountant in Canada? Anyway, if you have fufilled the 150 semester hours you can either go through Illinois or Colorado. Illinois is better because it is considered a substantially equivalent state.

For IL, my site looks confusing because the state board has been changing rule back and forth. They used to allow those fulfilled 150 semester hour to automatically get the CPA certificate (not full license, but good enough for you to use the CPA title in your business card with some restrictions) without any working experience. Lots of Canadian CAs go through IL because of that.

Then, earlier this year they announced that they are taking away the certificate so everyone needs to have at least one year of experience, to the dismay of many aspiring CPAs.

Then, as recently as the end of last month, they are postponing this change until 2 years later.

So in short, it should work for you. Please check out the Illinois CPA requirements and see if it works for you. Please make sure you read all the comments to get the full picture.

Cheers
Stephanei

MAdhavi

Hi Stephanie

I go through this website often to get my doubts clarified.I too have a question.I did my B.Com Hons. and M.Com from India and I would like to pursue CPA in US.I am currently in Maryland.For education evaluation do we have to get the transcripts right from elementary school.Is it not enough if we have B.COm and M.Com transcripts?

Stephanie

Hi Madhavi,
Yes if I remember correctly they did ask for elementary school information… (I went through FACS) but I am quite sure they didn’t ask for the proof of it.

So, I shouldn’t be something that concerns you. If in doubt, you can send a quick email to the agency of your choice — for FACS they respond within one business day to all my emails.

hope it helps! Stephanie

Madhavi

Hi Stephanie

Thank you very much for answering to my question.If you do not mind I have some doubts to clarify.I was going through the website FACS and also saw their application for education evaluation.In that, they say that they will be sending one copy of evaluation to the State Board of Accountancy.This means that before we apply for evaluation we have to apply for the state board?What if after evaluation I fall short of 150 hrs, requirement to sit for CPA exam? What to do to cover the fall short hours? It would be really helpful if you guide me and clarify all my doubts as I am very serious to pursue this course.

Stephanie

Hi Madhavi,
Yes, you are right usually people apply to the state board and the evaluation agency together. In any case, even if you don’t apply to the board first you have to at least decide on one.

If you have a M.Com, my gut feeling is that you shouldn’t be too far off from the 150 semester hour requirement. If in case you do fall short of it, then what you can do is to simply take a few courses online from the accredited colleges to make it up (I also need to do some of these makeups myself). It is of course a hassle but is something doable, so you can think about whether you will be willing to put in the extra time, effort and money if it turns out that you fall short of the 150 semester hours.

If you really don’t want to take further courses, then you can consider sitting for the exam in one of those states that require 120 hours, which I am quite sure you can get with your M.Com degree. There are various restrictions/ disadvantages of these states but you can check them out here.
http://ipassthecpaexam.com/cpa-international-students/

hope it helps! Stephanie

Madhavi

Hello Stephanie

In one of your answers you were mentioning that Indian Bachelor’s degree is recognized by WES.If I can produce all the transcripts that WES wants , is it better to go with WES or both WES and FACS evaluate the same.Can you please advice me to choose better evaluation organization.

Stephanie

Hi Madhavi,
Actually, what I meant is that WES has a more transparent Indian policy that you can view online… it doesn’t mean that they are necessarily more lenient to Indian students. I don’t have the data or enough sample to determine which is “better” per se, but you can check out the pros and cons of the two I have identified in this page on foreign credential evaluation agencies. hope it helps! Stephanie

Shirisha

Hello Satephanie

Thanks for creating this website and answering to CPA related doubts.After regularly visiting your site and reading the questions and answers I could gather lot of information about CPA and I sent my documents for education evaluation to FACS.I came to know that there are 4 papers in CPA.Can you please tell what are all the subjects are there in each paper?

Also can you please advice where I can get coaching for CPA?

Stephanie

Hi Shirisha,
Glad that you find the site useful! Wishing you a smooth evaluation process. FACS takes time but they are very professional and very responsive to queries.

Back to your question, the 4 sections are FAR (financial accounting), AUD (auditing), REG (taxation) and BEC (basically business ethics, information system, business law and misc subject that an accountant should know). The CPA exam official website (www.cpa-exam.org) has an extensive description to each.

For the CPA exam, I highly recommend that you take one of the CPA exam review courses for the preparation. This course is what I recommend but you should also check out other major ones in this comparison page.

Cheers, Stephanie

zarak

hi Stephanie

i am from pakistan and wish to go for CPA in 2011.i have done B.COM (2 years) and CA intermediate(2 years) ass well as i have 4 years of Experience in Ernst &Young under CPA from US.plz tell me which state is suitable for me to apply.thanx

Stephanie

Hi Zarak,
I understand that a 3-year B.Com degree (say from India) is typically equivalent to an associate degree. Not sure how 2-year degree is treated but I would think it is likely to be something similar to an associate degree.

If this is the case, then Delaware will be your only choice. Delaware is very strict with respect to working experience requirement. They need4 years of experience for associate degree holders, but the greatest thing is that you are spot on. So looks like there shouldn’t be a problem.

The next thing you can do is to get your transcript evaluated by FACS, the credential evaluation agency recognized by Delaware, and see how it stands in terms of fulfilling the requirements.

For Delaware you might need to take the US taxation course but you can do that online. Here is a list of courses for your reference:
http://ipassthecpaexam.com/us-federal-taxation-course-online-for-cpa/

By the way, if you get your results on the credential evaluation, I would really appreciate if you can let me know so next time when I come across a similar case from my other readers I will be able to help him/her out.

Cheers,
Stephanie

Tariq

Hi.
Really amazed to see how you are going along helping others.
I am CA (Inter) Pakistan
CISA Exam passed and CIA
Got my plus evaluation from FACS for Colorado but could not apply due to some personal problems. Now they have changed requirement and mad GAAS compulsory.
Am i eligible based on my current education

Stephanie

Hi Tariq,
Sure I am happy to help a little bit wherever I can! Let me see… so what is the result from FACS? What degree do they think you have that is equivalent to the US system, and how many credit hours do they give you? Please let me know and I’ll see what we can do. Cheers, Stephanie

zarak

hi stephanie
one more thing i wish to know is that which course you prefer to study. as i ordered CPA excell but delivery is pending cuz i havent sent the cheque yet.so plz recommend me best self (home) study course in terms of cheep rates. now my two questions are outstanding on your part.

thanx
zarak

Stephanie

Hi Zarak,
I personally recommend Yaeger CPA and you can click the link for a detailed evaluation.

But since everyone’s background and study style is different, you may also be interested in checking out the pros and cons of the major CPA exam review courses here as well, which include my view on CPAExcel.

Cheers,
Stephanie

Tariq

Thanks for reply
I am B. Com (2 years)
CA (Inter), CISA and CIA
I was declared eligible by FACS for Colorado on Dec 14, 2009 but could not apply due to some domstic issues.
Now Colorado has changed their requirement and added 3 hours GAAS which I do not have.
I was rejected by Delaware because i did not have tax education.
What should I do now in terms of State Selection.

Stephanie

Hi Tariq,
I see… if so I would think that you can either take an online course to fulfill the GAAS requirement in CO or another online course to fulfill the federal taxation in DE. For the taxation courses, here is a list of courses from accredited colleges for your reference.
http://ipassthecpaexam.com/us-federal-taxation-course-online-for-cpa/
See if it helps.

Cheers, Stephanie

Tariq

It would be a relief if you may suggest “acceptable” online course on GAAS.

Regards

Stephanie

Hi Tariq,
I’ll do some research on the GAAS course and get back to you? Cheers, Stephanie

Madhavi

“For most candidates, this is doable as long as you put in sufficient time and effort. As you may know, once you complete one section, you will only have 18 months to pass the rest of the exam or risk retaking the sections you have completed.”

Dear Stephanie
The above words were said by you.To be frank I did not get the point.Can you please explain that.Especially “risk of retaking the sections that have completed”.What does that mean?

Stephanie

Hi Madhavi,
Basically, you have to complete the 4 sections of the CPA exam in 18 month and it starts to count when you pass the first section of the exam.
For example, if somone took the FAR exam in January 2010, failed it, then retook and passed it in February 2010, then the 18 month starts to count from Feb 2010, i.e. you have to finish everything by Aug 2011.

If that candidate fails to pass all by Aug 2011, then for the first exam he took i.e. FAR he will need to retake it even though he passed it last time.

Hope it is more clear this time.
Cheers
Stephanie

Madhavi

Stephanie

Thanks Stephanie.Yes now I understood…..Thanks for answering to all my questions….

Stephanie

Excellent Madhavi! Just come back if you have further questions. You know you are welcome here… Stephanie

Julfikar

Stephanie,

My sister is a qualified ACCA professional from UK (Indian Citizen) and is planning to do a CPA as all our family members are here in Georgia US. Can she give an exam online from UK or apply for F1 (Student visa) and study here in states? Does she get any credit for completing ACCA ?

Thanks

Stephanie

Hi Julfikar,
The CPA exam can only be taken in US jurisdiction in the US, but yes she may apply for a visa to come to US for this.

Unfortunately the state boards no longer accept ACCA as an automatic qualified to sit for the exam, but your sister may have a degree / accounting courses that can be counted as part or all of the educational requirements.

In order to get a student student visa I would think that she needs to be enrolled in a course provider first… but since you live in the US you should underestand the procedure.

Hope things will work out for your family!

stephanie

oj

Hi,

Your website is quite useful. It is simple and clear. Thanks.

I have a question. I am studying for the Institute of Chartered Accountants of Pakistan ACA qualification. I have completed the Foundation and Intermediate stages, and studying for the Final. See link:

http://www.icap.org.pk/web/links/0/listofsubjectsincaprogram.php

Also, I have a 1.5 years experience with KPMG here in Islamabad.

I can obtain a BBA(Hons) Degree from the University of Punjab by just writing a thesis. It is a four year program. Please take at look at the link below:

http://www.ucp.edu.pk/commerce/degrees-programs/bba-mba-accounting-finance.aspx

This will give me a 16 years education, but I am not sure what they mean by credit hours. Do you think the Foundation and Intermediate stages of the ICAP ACA and this BBA (Honrs.) fulfil the education requirements for say Illinios, Colarado?

At least tell me whether in this situation I can hope that the evaluation service will grant me equivalancy? Do you think the 1.5 years experience with KPMG (in public accounting) will count towards experience or not?

Regards,
Obaid

Stephanie

Hi oj,
On the experience, if your work at KPMG is supervised by an active CPA (from US), then it can be counted in most state (not all, because a few states only count the years after passing of the CPA Exam, e.g. Georgia).

On the school, it will depend on the professionals at the foreign credential evaluation agency to evaluate whether your degree is equivalent to one in the US. If yours can obtain solely by writing a thesis… it might not work, but you can call up the agency to see if they give you any indication.

By the way, not sure what you mean by 16 years of education (I guess you include elementary school etc)? They only count tertiary education — how much would that be? By credit hours, in a typical univeristy in the US, 120 semester hours = 4 years; 150 hours = 5 years and so on.

Hope it helps? Stephanie

Asad Mohiuddin

Hi Stephanie,

What should I do after my “A levels” which can make me eligible for CPA
exams in the shortest possible time.
Is there any way that I take any Online course/degree from any American
University which can eligible me for CPA exam.
If so, which University or Which couse can exactly meet the CPA
requirements?

Many thanks & regards

Stephanie

Hi Asad,
I assume by A level you mean the one under the British system… if that’s the case, you’ll need to go to university first and complete a degree before you can sit for the exam. So gotta wait several years I am afraid :)

I don’t think a correspondence degree work to fulfill the degree requirement, but it works if you are just trying to get extra credit to get to the 150 credit hour requirement.

What you can do is simply get a degree (preferably 4-5 years) in your country and you can apply by getting your transcripts evaluated by the foreign credential evaluation agencies.

Hope it helps to clarify a bit?

Regards,
Stephanie

soumya

Hi, I was going through your website and found it really informative. I have a question about the CPA exam. I have my BBA from India, it is a 3 yr course. I had my mark sheets evaluated and found out i had 99 semester hours. I want to take the exam from California board which requires 120 credits hours and 24 accounting and 24 business credits. I am also taking an accounting certificate program from UCSD and will get the remaining 24 credits by next month. I want to know if CA board will accept my application, or will reject it because i don’t have a “graduate degree” (a 4 yr degree) even if i have all the required credit hours? My degree is considered an associate degree right? If i take the exam from Delaware or Colorado board, is it hard to transfer those credits to CA board? What is the procedure to transfer CPA exam credits from one state to another?

Stephanie

Hi Soumya,
Yes it depends if your degree is considered an “associate degree” or “bachelor degree” (in the US, 4-year degree is a typical bachelor, unlike India).

Colorado board also requires 120 credit hours, so for associate degree holders and equivalent they have to go through Delaware. Just check the Delaware CPA exam requirements page for details – note they have strict working experience requirement to get the license.

Yes there might still be some restrictions in transferring because of the associate degree not fulfilling the requirements on any states… but if you want to get the CPA for credentials only Delaware is good enough.

Hope things will work out for you!
Stephanie

Sahar Hussein

Hi Stephanie,

Would need your guidance here. I passed already my CPA exam in 2002 in addition to passing the ethics exam but I didn’t go further than that. I worked during my exam and till now in a multinational company. I worked in the Internal Control department since 1995 till date. I really want to move to Detroit in the main headquarters and wonder what is required to be an active CPA in Detroit, taking into consideration that no one in my office is a CPA but in the same time I had a part time job with some institutes and local audit firms teaching CPA and providing audit services. As a non US citizen what is required to become an active CPA and practice an internal Audit function in public held company in the US? IS too late for me to complete the requirements since I passed the exam in 2002?

Your response is highly appreciated

Sahar

Stephanie

Hello Sahar,
Which state did you register for the exam? Different state boards have different CPA licensing requirement.

Also, what education requirements do you have? If your state doesn’t work there is a chance that you can transfer your exam credit to other states, as long as their CPA exam requirements are fulfilled.

Just let me know and we’ll start from there. Stephanie

Sahar Hussein

Thanks Stephanie for the rapid response.

I registered and passed my exam in state of California, by that time my bachelor degree (obtained from a government university in Cairo) qualified me for the required credit hours. I took in 2010 another certificate (Certified Financial Consultant) from the US and I am collecting all the CPE points that I could through several accounting courses. My concern that how I can be an active CPA while I do not have a direct reporting to any active CPA in my company? Is this requirement essential in all states and if yes, Can I fulfill this requirement in the future after moving to the states or it will be too late.

Regards

Sahar

Mrinali

Hi Stephanie,

I am interested in giving the CPA Exam asap, but I have a B.Com degree from India, which I know is not equivalent to the CPA requirements as I don’t want give it from Delaware because of the 4 year work requirement. So I’m thinking of doing a CMA from Canada. But will that help mereach the 150 hr requirement ?

Thanks

Mrinali

Stephanie

Hi Mrinali,
I think CMA *may* help you accumulate the 150 credit hours (but it depends on which state you are applying to), but it will not help to make your degree from say 3 years to 4 years… so probably doesn’t work I am afraid.
Regards,
Stephanie

Yueyang

Hi Stephanie,
You mentioned that California is one of the 5 best states for international applicants. However, you also said that California does not give license to somebody who does not have the SSN. In this case, does it mean that it’s meaningless to sit the exam in California. I’m a Chinese who got my diploma degree in an Irish college (Business and Finance), and Bachelor degree in UK (accounting and finance) and Master degree in UK (Finance). After coming back to China, I work in a Chinese company that is public in the US for almost 3 years, and I’m currently working in an accounting firm that especially provide services to companies who are public in the US, and I’ve been working there for almost 2 years. According to my situation, could you recommend me which state is easier for me to be accepted to take the exams and are easier to get the license afterwards. I’m also currenly applying for immigration to Canada, I’m planning to get AICPA license first, and then get certain exemption for CICA exams. Please Advise, thanks a lot!

Yueyang

Stephanie

Hello Yue Yang,
Yes, if you don’t have social security number, it doesn’t make sense to go through California. But many international students who study in the State or those who have H1B visa for example do have SSN.
It does sound like you have never lived in the US… if this is the case, could you check out Illinois? Since you have a master’s degree maybe it’ll work (can’t say for sure because your degrees are not from the US). Illinois will let you sit for the exam with 150 credit hours and will grant you a CPA certificate (not full license, but ok if you are working at corporate) without any working experience.

Please let me know if this works for you. Cheers, Stephanie

Kaleem

Hi stephanie

I m doing MBA finance and i want to do CPA after doing MBA finance but i want to know is there any possibility of exemption of my courses for CPA program

Stephanie

hi Kaleem,
If you have a MBA, you are probably able to fulfill the 150 credit hours so you won’t need any exemptions… unless you don’t get the minimum accounting courses. There are no exemptions as far as I know but you can choose a state that has fewer accounting course requirements.

Hope it helps? STephanie

Priyanka

Hi Stephanie,

You have done a wonderful job with this website.Even though it answers all questions, i have one more to ask. I have done my B.Com from India, and got it evaluated from IERF and they gave me 90 semester credits. I applied to California Board so got rejected . Now my question is- to make up for short credits can i take up online courses from accredited colleges or do i need to take a one year masters program ?

Stephanie

Hi Priyanka,
Thanks for your note!
Yes California requires at least 120 credit hours. May I ask whether they specify your degree — whether it is deemed equivalent to an associate degree or a bachelor degree? Most likely the former. If this is the case, yes you’ll need to get at least a bachelor or preferably a master’s degree from accredited colleges to get qualified. Not sure if you are still in India, but please note that correspondence courses from India do not count.

Regards,
Stephanie

Shakil

I have passed CPA in 2007 from colorado state. I am a India CA. I need to either register or get license. Please let me know which state is best keeping in mind i am not aUS citizen nor hold Social Secuirity number. I am residence of U.A.E.

Stephanie

Hi Shakil,
Did you have 150 credit hours fulfilled before or during the CPA exam? If so you can try Illinois – no experience necessary and no SSN required.
Regards,
Stephanie

Priyanka

Hi Stephanie,

Thanks for your reply. Well the review of the california board is -
that i have an educational deficiency ” Baccalaureate or
higher degree not conferred or posted on the official transcript”.
Also it says i have completed 22.5 of the 24 semester units of
accounting subjects required. I am in Washington DC. Earlier my plan was to shift to the West coast. But now i guess i will be in DC for long.

So can you suggest based on the review received the best way to become eligible to any board in US as my primary goal is to just get the credentials.

Thanks again!

Stephanie

Hi Priyanka,
Yes this is what I suspected. Let me see… you have 2 choices:
1. Register through Delaware – this is the only state that still allows Associate degree (i.e. 3-year degree) to sit for the CPA exam
2. Get another bachelor (or preferably master’s) degree to get qualified.

For Delaware, they do have strict working requirements so please make sure you are fine with that before proceeding. Please click the link for details.

By the way, if you plan to get the CPA title for credentials only, the state in which you are registering does not matter.

Regards,
Stephanie

MAdhavi

Hello Stephanie

I am from MD and I got my education evaluation done.I got 150 credit hours and FACS said that I qualify to sit for CPA exam.But MD has one more requirement to sit for CPA exam.It says that we should have 3 semester hrs in U.S. Business Law and U.S. Federal Income tax.

Virginia has 120 to sit for CPA exam and 150 to get the license.

I have two options here:

1) Either I have to do CPA in MD by satisfying its requirements that costs me additional $1200.00 OR
2) Write CPA from VA as I satisfy their requirements.Me and my husband already decided not to take license as we are not interested in practice right away.I would like to finish CPA and work in companies.

Can you please advice me which one I have to follow?

Stephanie

Hi Madhavi,
If you are just getting the CPA for credentails only, why not get it from Illinois? I think their requirement is more “general” without specific course requirement like Maryland (please call them up to make sure though). Also, you don’t need to fulfill working requirements to get the CPA license which is good for you to get the wall certificate and become a member of AICPA.
If you decide to get a full license, you can also do it in Illinois by fulfilling one year of working experience.

Regards, Stephanie

Mrinali

Hi Stephanie,

Thanks for the spontanious reply.

But I have a few more question (I’m too confused :| )

How do I get my 3 yr degree to be equivalent to a 4 yr degree requirement ? Do I need to go back to University (since I’ve moved to Canada now and can’t go for the masters option anymore as they require a 4 yr degree as well, for masteres over here)?

Also, I’m a little confused, am I even eligible to give the exam from Delaware?

If I am, does that mean that I have to live there and give the exams in Delaware only (as in can’t give the exams in some other state) ?

And do I have to work there only ? Or working under a CPA anywhere is applicable?

I know it’s a lot of questions, n some silly ones too, but I’ve just started looking into the CPA option so wanted to get my facts right

Thanks a lot

Mrinali

Stephanie

Hi Mrinali,
For WES at least, if you go to a certain school and achieve certain grades, they actually will evaluate your degree to be a 4-year equivalent. So it depends at least on the school and the grades you get.

For Delaware, all you need is a 3-year degree so no problem, but you’ll have to see whether you can actually work for 4 years under a CPA US. This is very restrictive and could be difficult for international students to achieve.

And no, you dont need to live, work or travel to Delaware for the exam. You just need to apply to the Delware State Board. I know it’s confusing but it’s because the granting of CPA license is done by individual state, and not at the federal level. Having said that they have improved the situation such that CPAs are generally allow to practice anywhere across the country with an out-of-state license. (Certain restriction applies – please check out this page for details).

As long as you work under a CPA (with active license in the US) you are fine. Please note that some states allow “CPA equivalent” i.e. CA from Canada but Delaware does not allow that.

Hope it helps? If not clear just come back with more questions. You are always welcome here! Stephanie

Piyush

Hi Stephenie,
Good Morning!
I just wanted to know one thing, as on Delaware website they have mentioned regarding the CPA CERTIFICATE and LISENSE, seperately, does this mean, it is two tier syatem or it is something else which I am not able to understand.
Many Thanks!
Piyush

Stephanie

Hi Piyush,
For Delaware now, you’ll have to get both Certificate and License together, so in reality it means it is now a one-tier system… hope it clarifies? Stephanie

Madhavi

Hello Stephenie

The one year experience you are mentioning should be in that particular state or can be anywhere else?

After getting CPA certificate can we choose to work in firms and companies or we must work under CPA to get license?

As I am too young to establish a private practice I would like to work in companies, hence I am not in hurry to get the license.Can we do this or we must get the license though we do not opt for private practice right now?

Stephanie

Hi Madhavi,
The one year of experience can count as long as you work under a CPA who has an active license. Some states e.g. Delaware only recognizes the CPA title from US but many others are ok with “CPA equivalent” i.e. the CAs from Canada and CA/CPAs from Australia. Note that CAs from Indians don’t count.

For the experience, it depends on states whether it has to be public accounting (i.e.g CPA firm) or non-public accounting is also ok. I would say about half allow both while the others half don’t.

Many states have some sort of “deadline” when it comes to getting your license after the CPA exam. Typically it is 10 years but some e.g. Colorado is 5 years. So again, please check your state to make sure.

Cheers, Stephanie

zarak

Hi Stephanie

i must appreciate u regarding your dedication and support for international students.
i have a query that is i got 103 credit hour from FASC and i waana aplly for colorado state.i have 2 years of bacholrs and 2 years of post graduate chartered accountancy and through 4 years i got only 103 hour.now plz let me know what can i do to sit in next 4 months.can i apply to delaware state based on this evaluation.?? i heard delaware required us federal taxation course so whether i can apply for CPA first or Tax Course first. Kindly advice.

zarak

hi Stephanie
is there is the possibility that Delaware state accept my application before US Taxation course. please tell me as i have 103 credit hours and 4 years of experience under CPA then whether i ll be able to get certificate and license after passing the exams. i hope you will answer all my questions.
thanks a lot.
Regards

Stephanie

Hi Zarak,
Hmmm… as far as I know, Delaware will only review your application once they receive everything including the transcripts re taxation courses from you.
Yes if you do have 4 years of experience (supervised by CPA in US — has to be US) then sure you shouldn’t have no problem.

Cheers, Stephanie

Alice

I am Canadian and I have my CGA (Certified General Accountant) designation (from Canada) in addition to my Canadian bachelor’s degree.

Which States in the U.S. will:

a) Count my CGA courses towards the 120-150 hr requirement

OR

b) Allow me to write the Reciprocity exam (i.e. 1 exam vs. 4)

I did some research and it looks like Vermont may have a reciprocity agreement with the CGA Association.

Thanks for your insight Stephanie.

Stephanie

Hi Alice,
I am not too familiar with how Canadians can best get their CPA title in the US, but I know that many if not most of the Canadians go for Illinois. Why don’t you take a look at the IL CPA exam requirements as well as their official website and see if it fits your criteria?

By the way, if they do, I’d really appreciate if you can let me know so next time I can be more helpful to other Canadian candidates.

Cheers, Stephanie

Priyanka

Hi Stephanie,

One more query from my side :) ..I just saw your reply to one of the query put forth wherein you mentioned “For WES at least, if you go to a certain school and achieve certain grades, they actually will evaluate your degree to be a 4-year equivalent. So it depends at least on the school and the grades you get”.

Can you let me know which school they accept? My educational background again FYI – I got my credentials evaluated with 90 sem credits and the report mentioned -Baccalaureate or higher degree not conferred or posted on the official transcript.Also it says i have completed 22.5 of the 24 semester units of accounting subjects required.

So if you could let me know the name of the school which WES prefers, it would be of immense help to convert my Bcom into a 4 year equivalent.

Thanks again Stephanie!

Stephanie

Hi Priyanka,
I actually have no idea which school WES “prefers”… in fact, I don’t think they prefer any schools but if your school and your own grades fall into the “upper” category then you may get qualified. They have an indian policy and you can find the link here, under the description on WES.

Hope it helps! Stephanie

ziead

dear Stephanie,

i am ziead from egypt
i hope u can remeber me

i bought the cpaexcel-2011
but till now i did not decide for which state i must apply

cpaexcel advice me to choose colorado
but i am looking for the cpa certifcate only , so i prefer illinois

what you think???

one mroe thing , my transcripts show that i take 4 hours / week per subject
and i take 5 subject per semester
how i can calculate the semester hours ?
because as you know , illinois require 150 hours

thanks and i appreciate all the work you doing for us

many many thanks

Stephanie

Hello Ziead,

Nice to hear from you again! So you have been talking to Leslie-Ann at CPAexcel? She is a nice lady and she occasionally helps answer questions on CPA applications in this site.

Yes, for Illinois, as long as you can fulfill the 150 credit hours I personally think it is a “better” state. Also, do you have a social security number? If not, then may need to think twice on Colorado because while they allow you to take the exam they won’t give out licenses to you.

Anyway, for semester hour calculations, one course (assuming in a semester system, i.e. 2 semesters per year) equals 3-4 credit hours. Whether it is 3 or 4 will depend on the length or complexity of the course. So you can have a rough idea but it will likely be up to the evaluation agency to determine the number of hours you have. A rough estimate would be: 3-year degree: 90 hours; 4-year degree: 120 hours; 5-year degree: 150 hours for US colleges. Things can be quite different for non-US universities.

Hope it helps? Stephanie

Kenneth

Hi Stephanie,

I have 4 years working experience(audit) of public accounting in Hong Kong, will they recognize experiences gained in Hong Kong?

Thanks in advance!

Chek

Hi Stephanie,
Your story is so inspiring. I am a Canadian living in the US under H4 visa. I am in the process of completing my 30-accounting credit hours. I currently reside in Massachusetts. I have a degree in Journalism (no non-accounting business courses) and no background in accounting related job/s. My work experience revolved around HR consulting and payroll and HR system administration. As you can see, I am stepping into a totally new, different plate. I’m nearing my 40s… sometimes, I’m doubting myself if I could still get my CPA. Please advise.
Thanks.

Muhammad Zubair Sarwar

Hello Sir,
Good Day,
My name is Muhammad Zuabir Sarwar & have done Master in Accounts & Finance nationality by Pakistani. Currently i am working in Saudi Arabia (KSA). Due to the market competition i have come to know i should enhance my studies in the field of Accounts and Finance. I am interested to do CPA. Can you please advise me how i can start my process and what is your admission fee & study material fee for preparation CPA. Furthermore what are the requirement to get the admission in your college as currently i am living in Saudi Arabia (KSA).
Thanks in advance for your time consideration.

Stephanie

Hi Muhammad,
Thanks for your note. First of all, I am running the CPA exam at all — I am just the person who gives tips on how to apply for one because the process is quite complicated. Anyway, I wonder if you find the above helpeful — not it is not very clear, you can also check out this page which is a more comprehensive way on the process.

So what you can do now is to pick a state among the 50-ish states that you think you can get qualified (see CPA exam requirements for state here). For a start you can check out these states for international candidates. Then, get your transcript evaluated via the foreign credential evaluation agencies.

Addy

Hello,
First of all, thanks so much for creating such a resourceful website.
I have a questions to ask you, i completed my bachelor degree (Accountancy) and MBA from Australia. Last year, i did have both of my qualifications assessed by CPA Australia and got a letter from them stating that my earned degree and knowledge criteria are elgibible for admission to Associate Membership of CPA Australia. However, i did not end up enroll and study in a program in Australia. Now, i live in USA and want to pursue CPA here. I am interested in two tiers pathway because i am not sure if i want to work in CPA firm so the states that require work experience are not of my interest. From reading from your website, i discovered that Massachusett, Colorado and Illinois seem to be the most appealing states for me to get just my CPA certificate first and/or full license (if i want to pursue it).
My questions are:
1. How do i find out if my bachelor in accounting and MBA from Australia meet 150 credit hours? i dont understand how do they get to 150, it is different that they way you do it in Australia.
2. Do i need to get my qualification evaluated by Foreign Credential Evaluation?
3. According to my situation, could you please give me advice of what i should first do?
Thanks so much,
Addy

CF LI

Hi Stephanie,

Thanks for this helpful site, I learn a lot from here.

I have a BA Finance degree from China, worked for CPA firm for 4 years in China where I passed my Chinese CPA exam.

After I moved to US, I took some incomes taxes in a local college and got an income tax preparer license, been doing personal tax returns and working for a financial institution as an accountant for over 10 years.

I got an evaluation done by FACS that shows I have 150 and enough accounting and business hours.

I am working full time, now I want to try for the US CPA exam (hope it is not too late), I need your advices:

1. What order should I take these exams? First , Last?
2. How many exams I should try at one time?

Thanks in advance, any advice will be greatly appreciated!!