Most international CPA candidates aim for the credentials only instead of actual practicing in the United States.
This means that international students are free to pick a state with the most favorable CPA exam requirement to them.
Having said that, this flexibility could be overwhelming when there are 54 states and jurisdictions to choose from. How should you start? More specifically, which are the most popular states for international candidates?
Updated: May 2012
Popular States For CPA International Students
Here are a few of the popular states together with the reasons:
1. Colorado — Possibly No Working Experience Required
Colorado used to be one of the most attractive states for international students. Not only that the full 150 credit hour is not necessary, members of ICA (international chartered accountants) and ACCA are automatically qualified for the CPA exam.
Unfortunately, on 9th December 2009, the State Board has restricted this rule. Specifically:
- The State Board is no longer accepting Association of Chartered Certified Accountants (ACCA) certificates as evidence of having met educational requirement.
- Chartered Accountant (CA) qualifications from Australia, Canada, Ireland, Mexico and New Zealand (part of the U.S. International Qualifications Appraisal Board (IQAB) MRA agreement) is accepted; but those from other jurisdiction (e.g. India) is no longer accepted.
Don’t worry — it’s not the end of the world for you CA Holders. You just need to step an extra step and get your transcripts evaluated.
- I need to double check, but I think CA is evaluated as equivalent to a 4-year accounting degree in the US, so you are qualified at least for the state of Colorado
- A typical Bcom + CA from India can give you a 90 + 39 credits i.e. more than 120 credits you need to sit for the exam. Please don’t take this as a golden rule because it really depends on which university you attend and (I heard) your grades.
- You can submit the transcripts to one of these foreign credential evaluation agencies. Colorado accepts all of them because they are members of NACES, the agencies’ national association.
Working Experience
- Colorado has a rather strict working experience requirement: it has to be supervised by an active CPA in the US or the CA in the “qualified” jurisdiction as stated above.
- But you can go through the “education in lieu of experience” rule which allows you to use 150 credit hours to “exchange” for the working experience requirement. Unlike Illinois, you can actually get the full license without any experience.
You can find the details here in the Colorado CPA Exam Requirement page.
Note: Because of this relatively “loose” rule on experience requirement, Colorado is not considered a “substantially equivalent” state at this stage.
2. California: 150 Credit Hours Not Required
California is another state that allows candidates with less than 150 semester hours to sit for the exam AND get qualified for the CPA license. For people with a typical Bachelor degree (120 semester hours), 2 years of relevant working experience is required.
Please note that While California does not require a SSN to sit for the exam, the state board requires a SSN to grant you the license. If you are not living in the US or if you are a dependent and don’t have the SSN, California will not work for you.
- You can find the details here in the California CPA Exam Requirement page.
3. New Hampshire: 120 Credit Hours Only But…
New Hampshire is yet another state that allow those with less than 150 credit hours to sit for the CPA exam.
Similar to Colorado, they have a strict working requirement: that you have to work under a direct supervision of an active CPA.
What’s different from Colorado is that they do NOT have the “education in lieu of experience” requirement. You can find the details here in the New Hampshire CPA Exam Requirement page.
Note: New Hampshire used to accept CA (India) as educational requirements but they have tightened the rules since early 2012.
4. Illinois — Loved By Those Who Just Want A CPA Certificate (Until July 2012)
Illinois is keeping its 2-tier system until July 1, 2012*, which means that until then candidates can choose to get a CPA certificate vs license to practice (please click the link to find out the difference).
Specifically Candidates who choose Illinois and have the 150 semester hours requirement fulfilled do not need any work experience to get the certificate. You can find the details here in the Illinois CPA Exam Requirement page.
* IL State Board postponed the cancellation of the CPA certificate for 2 years, from the original deadline of July 1, 2010 to July 1, 2012. While I will not speculate whether they will be another extension this year, I would advise not to count on it.
5. Other Possibilities
Maine, Massachusetts, Montana are three states that I need to look further into and determine whether they have less restrictive rules in either the educational or working experience requirements. If you know of anything please let me know via Facebook.
States (In My Opinion) That No Longer Works
Delaware
Delaware is the only state that allow Associate degree holder (equivalent to a 3-year Bachelor degree) to sit for the exam. Unfortunately for international candidates, they are going to change this exception effective August 2012. You are starting out the CPA application process I am afraid you won’t have enough time to study and pass the exam before August. You can find the details here in the Delaware CPA Exam Requirement page.
Michigan
Michigan used to be a state that automatically gives out NTS (your CPA exam admission ticket) to sit for the exam if you have a Chartered Accountant membership certificate.
However they have since restricted the rules and are no longer consider CA as an educational requirements. You can find the details here in the Michigan CPA Exam Requirement page.
For Your Further Reading
- Is there any chance still for B.COM or other 3-year degree holder?
- Application process of non-US CPA candidates
- CPA exam requirements by state
Got A Question?
You might want to check out this book on 12 FAQs From International CPA Candidates which I am giving away for free.
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Hi Stephanie,
First of all, many thanks for maintaing this website. I’m wondering if you know whether the credit for the CPA exam expires anytime? What happens when one passes the exam in 18 rolling months, does not bother to get a license for few years and then tries to get one after say 5-6 years? Does the exam credit expire by that time frame? Please let me know. Thanks!
Hi Manish, thanks for your kind note! Well, for most states, you only need to pass the exam once in your life. But I think I have seen a few states that have an exception… that they expect you to get the license within 10 years or something. From what I remember it is a fairly long window — more like a 10 year than, say, a 3 year window.
I will keep an eye when I spot these exceptions and let you know. Please remember to click the box “Notify me of followup comments via e-mail” so you will get an update from me if I do find something later on. Cheers, Stephanie
Hi Stephanie
Your website is extremely helpful for anyone who is aspiring to become a CPA. I do have some questions regarding the CPA experience requirements. I am a graduate in B.Com from Canada with a 4 years degree. I am leaving for India if I get experience from a big 4 CA firm in India and clear all the CPA exams is there any state that would recognize my work experience from India for CPA designation?
Regards
Brijneet.
Hello Brijneet,
Thanks a lot for your kind note. For experience, please note the following:
(1) some states only start counting your experience AFTER the CPA exam
(2) The state boards generally recognize your experience as long as it can be supervised/verified by an active CPA licensee. Whether it is supervised or verified depend on the specific rules of the state board. E.g. Delaware, Colorado, New Hampshire strictly ask for supervision, while Illinois is ok with verification only (this means that the CPA who endorse your licensing application can be someone other than your boss).
In most cases, a “CPA equivalent” e.g. a chartered accountant from Canada and Australia will work. Please note however that Chartered accountants from India are NOT qualified to verify the experience for you.
My guess is, if you work in Big 4, there should be a good chance that there will be supervisors who are CPA from US, or CA from Canada / Australia.
Hope it helps in your planning?
Cheers, Stephanie
Hi Stephanie,
Your website is a very good source of information for all candidates interested in becoming a CPA.
I would greatly appreciate if I could get some advice on my situation. I have passed by CPA Exam from Vermont in 2005. When I passed the exam I had a bachelors degree from India which made me eligible to sit for the exam. I did not have any idea about the 1-tier and 2-tier systems. I wish I had seen your website back then. Anyways, after I passed the exam a letter was sent stating that I need to gain 4 years of work experience by working under a direct supervision of a CPA license holder in public accounting. I was later told that the work experience requirement could be reduced to 1 year if I had 150 credit hours.
Since I did not work to work in public accounting, I finished my Master’s degree from India just recently in 2009 and have 3 months of public accounting experience and over 10 months of audit experience in the industry.
But now VT says that the max experience should be in Public accounting and not industry experience. Given this situation, my question is which state can I transfer my scores to get a Certificate or License sooner? Somebody mentioned NY since they accept experience outside of public accounting. But NY is a 1 tier state if I am not wrong.
Is there any 2-tier state that I can apply to? Also, I reside in IL and IL does not let you write CPA in front of your name if you do not hold a certificate from state that is substantially equivalent.
After taking all the trouble to pass the exam and complete a Master’s degree with a 2 1/2 year old daughter I really want to get over with this now. So, any advice will be greatly appreciate.
Thanks,
Manisha
Hi Manisha,
You are almost there! Let me see how I can be helpful.
Okay… if you have a master’s degree from India, maybe you can try go through Colorado? Because if you are deemed to have 150 semester hours you can go through Colorado’s “education in lieu or experience” and get a full license without any working experience.
Please take a look at Colorado cpa exam requirements here and then get your transcript evaluated specifically for this education in lieu of experience rule (Rule 2.5). WES is probably the best evaluation service in your case because they have a transparent policy for Indians. You can find out more here in this foreign credential evaluation page.
I hope it works! Do let me know later if things go well or not so I know I am recommending the right strategy to people similar to your case. Thank you! Stephanie
Hi Stephanie,
Thank you for the information. This is going to be of great help. Can I use ECE as an evaluation agency for CO because my Bachelor’s degree from India was evaluated by them and they gave me 100 credits for it?
Also, do you think NY or NJ would work for me as well? CO is not a substiantially equivalent state in IL. I know eventually all states will be substantially equivalent? These things are so tough decisions to make. I thought passing the exam was difficult…didn’t think have to go through all this after passing the exam..
Anyways once again Thanks a lot Stephanie ..atleast now i have a direction to head to…
Please let me know if I can be of any assistance to you…!
Hi Manisha,
You are most welcome! And you are exactly right CO is not a substantially equivalent state… It’s only fair, given it is easier to get licensed there. If the CPA title is for credentials only, it’s fine; but if you plan to practice (I guess you probably want to, given your experience) then yes you’ll need to reconsider that.
CO will possibly be recognized in 2015 or so when it fully converts to the 150 hour rule, but no one can say for sure. So it depends if you want to wait.
I am not as familiar with NY and NJ but I’d be happy to take a closer look. Got quite a lot of questions on NY rules in particular.
If you don’t mind waiting for a few days, maybe I can have an updated page on NY cpa exam requirements…
cheers,
Stephanie
P.S. By the way ECE is perfectly fine, but for the education in lieu of experience requirement you need to ask for another evaluation because apparently the rules are different… I was told by my readers that they *may* give you (hopefully) more credits with the same transcripts. I do hope you can get more than 100 credits because you have to get 150 credits to get qualified by this special rule… otherwise you have to take some online courses which costs extra money and efforts.
Hi Stephanie,
Thanks again ! ECE gave me 100 credits for my Bachelor’s degree ..don’t know about Master’s how much they will give. Do each evaulation agencies evaluate differently? Is one better than the other…the only problem with WES is if I have to get my Bachelor’s degree reevaluated it is going be really tough to official transcripts from the Univ directly…as it is extremely difficult in India.
For Master’s I can get official transcripts but the Univ has a policy of providing it. And the master’s degree I did from India is in credit systems…unlike other univ…For Master’s I should get 60 credits per the programme I have done in India but don’t know if I will be given exact same credits here in US as well…
I don’t mind waiting Stephanie at all…take your time…just want to make an informed decision this time. I don’t want to practice independently but I am mostly targeting Internal Audit/IT Audit positions. Do I need to be licensed for that ? I don’t think Internal auditors certify financial statements…not sure though..atleast so far that I have worked in Internal Audit ..i didn’t need to do so…
Hi Stephanie,
Wanted to give you some info regarding the NJ state board of accountancy.
Well, first of all let me give you a quick background. When I sat for the CPA exam I had 109 credit hours..(100 from Bachelors and 9 credits from other extra courses I had to take to sit for the exam in VT). At that time VT had a rule that you could sit for the exam if you have alteast 60 credit hrs.
I called the NJ board to ask if they accept public and industry experience under the supervision of a licensed cpa. They said “YES” which is good..bcos that is what I have.
My 2nd question was I have fulfilled the 150 credit hour requirement after I have passed the exam. Will that be acceptable? (Bachelor’s + Master’s) should hopefully give me 150 credit hours in total. The NJ board rep said that it depends on the Board’s discretion to accept the fact that the education requirements were met after passing the exam. So I have to give it a shot.
Some states like IL say that you should have fulfilled the 150 hr credit requirement before passing the exam.
I thought I will let you know ….might help someone else. I just want to get a license from a State that is equivalent to IL so I can call myself a CPA.. !
Manisha, thanks very much for your sharing, and I’ll incorporate your valuable piece of info in NJ’s page when I get back to my to-do-list…
anyway, the answer to the 2nd question isn’t giving us 100% confidence, but sounds like NJ should work for you? I wonder if you have checked NY as well. Stephanie
Hello Stephanie
Thanks for all the information- very valuable!
I am Chartered Accountant from India and also hold a MCom & BCom degree from the University of Madras with a First Class. I am currently living in the US (Wisconsin) on a H4, dependent visa. I am looking at the CPA option and also considering a one year masters in accounting program in summer/ fall 2011. In view of the changing structure of the CPA exam, I’m thinking I should take the BEC exam by November 2010. Could you please help me with the following:
(1) Which states would suit me the best? While IL may be good, one of your comments mentioned long processing times. Do you think MI or CO (even now since I hold a MCom + CA?) or Delaware would be good as regards processing timelines -since I look to taking the BEC by Nov 2010?
(2) Do you think I may not have enough time to prepare for BEC?
Look forward to hearing from you.
Thanks
Ramya
Hello Ramya,
Thanks for you kind note!
First of all, let me ask you the following: do you plan to practice as a public accountant in the future? Or do you want to get the CPA as a credentials only?
With a MCom and BCom, you might be considered fulfilling the 150 semester units requirement. If this is the case, then a lot of states will work for you.
MI is probably good in your case, but please note that it recognizes only public accounting experience AND you have to complete an audit to get qualified.
For CO, it is the easiest to get but the problem with CO is that you may not be able to transfer your CPA license to Wisconsin (because the qualification is not consider equivalent — please check the substantially equivalent state page for details).
IL should work too… I wouldn’t worry too much about long processing time if you manage to fulfill the requirements and so on.
I can’t recall, but H4 visa doesn’t entitle you a social security number right? If you don’t have SSN, don’t apply to California because you need it to get licensed. in that state.
On BEC — yes I think you should have enough time to start off with BEC in the Nov window, assuming you start the studying no longer than, say, August/September. By the way, you should start studying before getting your NTS.
When you have sorted out all the application procedure, remember to check out my CPA exam review course comparison page so you have an idea on the pros and cons of each program. Good luck, and let me know which state you pick at the end!
stephanie
Hi Stephanie,
Just wanted to share this with you…I think I might qualify to get Montana’s license…coz..i spoke to them and based on my initial conversation it seems I might qualify for the license…
So I am going to go ahead and send all the documents..and will keep you posted…!
Thanks..ur website has given me a good direction to go to..This is some great work you are doing here…
Manisha
Is it! that’s great Manisha. Haven’t heard readers go through Montana really but will definitely look into Montana then — that’s great news. stephanie
Hi Stephanie,
I really appreciate all your in detailed explanations to the questions asked in here.Great JOB!!!!!!
I am really in a fix.I wanted to do CPA at any cost.I hold Masters in Business Administration major in in finance.My bachelors is from Biotechnology back from India but now I wanted to do CPA and hence i am unable to understand where to start so as to get the required credits to do CPA.I would like to do CPA from Georgia but if I am eligible to do from any state I would do that.My concerns are
1.I am a Non immigrant here on work visa.
2.I can only go for evening/online classes.
3.Can I go for some private colleges like Atlanta Metro College and do few accounting courses and in that case can they be considered 120 credit hour requirement for CPA Exam ?
4.Can I do CPE courses and will that satisfy the requirement s for CPA.
5.My major concern is instead of going back into Bachelors I would prefer doing another masters and get the required 120/150 credits through CPE/online classes from Accredited universities.
6.Please help me with my career.
Please guide me the most economical as well as time consuming way to proceed to my dream of becoming CPA.
Hi Sona,
Thanks for your encouraging words! Let me see… I would recommend the following steps:
1. Is one of the states mentioned above fit your case? You have to pick a state first because it determines the no. of accounting courses you need to take. If you are serious about getting the CPA you can also consider my guide, CPA Exam Navigator, on the CPA application just for international students. The link was broken before but is now fixed.
2. Send your transcript to the foreign credential evaluation service and see how many hours you are lacking. Since you have an MBA you can probably get qualified for the 150 semester hours, but it really is up to the foreign credential evaluation agencies to decide given at least your Bachelor is from India.
3. Once you make sure the state works for you, you can take any online/evening course as long as they are accredited. Just pick the cheapest/quickest… but first step would be to determine the no. of accountant class you need first.
Note:
- Generally, a non-immigrant isn’t an issue as long as your specific state allows non-citizen / non-resident to sit for the exam. Please check the cpa exam requirement by state for details.
- Georgia has a very strict working experience requirement — you might be better off going through other states. Please go to this CPA reciprocity page on how you can/cannot transfer your license from state to state depending on your situation.
Hope it helps? Please come back for more questions. I hope I can help sort it out for you.
Cheers,
Stephanie
Hi to everyone,
Can someone please help me with my situation? Here is my situation,
1. I have appeared for FAR and studying for AUD now through Newhampshire university.
2. I am having 120hrs credit.(B.com + Master’s in financing)
3. I am living in Wisconsin with H4 visa.
4. No previous work experience to get license.
Is it possible to get H1 sponsor nowadays? or is there anyway i can get certificate and license without work experience? I am ready to work here but i don’t know the way. Please i need some suggestion. Thanks in advance.
Dear Stephanie,
I have no words to express my gratitude towards you for such a great excellent explantaion.
Please help me in answering these questions.
1.When they say 150 credit hour rule,would they consider my 3yr non accounting bachelors degree(i did in Bio technology) along with my MBA (finanace)
2.What differnce would it really make having a CPA licnesure from one state and practising in another state.For eg.I would like give My CPA from Delaware and I am a resident of GA,What privielegs would I miss in having a GA CPA permit?
3.As you said I can go for online/evening classes to fulfill the 150 credit requirement can I even go for CPE classess.
I am longing to do my CPA.I thank you wholeheartedly for all your time and patience in answering me.
KUDOS STEPHANIE!!!
Hi,
I have a bachelors degree and am an Indian CA. I plan to go for a masters degree through correspondence in India itself. Will this help me to meet minimum 150 hr credit requirement
Hi Nitu,
I don’t think correspondence course is recognized but the professionals (the foreign credential evaluation agencies) can tell you. Can you figure out which state from the above fit you the best? As an international candidate these are most likely your best shots.
You can consider WES in terms of the credential evaluation agencies because they have a pretty transparent Indian policy. Please check out this foreign credential evaluation page for details.
Stephanie
Hi, I wish to know where can I get the census of CPAs in USA & the World. To make it more clear how many qualified CPAs available as of today or by 2009 end, how many candidates appear each year and how many passout, etc. I am preparing a presentation and this information would be helpful… Thanks
Hello Sai,
I have this page on number of CPA which you may find useful. Unfortunately the data is rather old… if you manage to get some updated info please share with me. Thanks!
Good luck in getting all the stuff for your presentation,
Stephanie
Dear Stephanie,
I have no words to express my gratitude towards you for such a great excellent explantaion.
Please help me in answering these questions.
1.When they say 150 credit hour rule,would they consider my 3yr non accounting bachelors degree(i did in Bio technology) along with my MBA (finanace)
2.What differnce would it really make having a CPA licnesure from one state and practising in another state.For eg.I would like give My CPA from Delaware and I am a resident of GA,What privielegs would I miss in having a GA CPA permit?
3.As you said I can go for online/evening classes to fulfill the 150 credit requirement can I even go for CPE classess.
I am longing to do my CPA.I thank you wholeheartedly for all your time and patience in answering me.
KUDOS STEPHANIE!!!
Hello Stephanie,
Your website is awesome and it has tons of information. I greatly appreciate that you are maintaining such a website and helping others.
I would appreciate if you can guide me on my case because I am confused after calling Colorado state who says I require SSN number even if I am on H4 Visa.
Please guide me what state I should choose. Currently, I don’t have work experience under CPA and I assume experience taken as CA(India) in other country will not be counted here. Moreover, most of the states ask for experience after passing CPA exam in order to get licence. I want to work here and not to go for public practice after passing CPA exams. I also like to know if experience is compulsory before getting CPA certificate then how can I work or intern under CPA on H4 visa.
Thank you in anticipation,
Bhumi
Hi Bhumi,
First of all, thanks for your encouraging words on my site. It’s always the kind notes from readers that motivates me to update and make it more informative to all.
It does seem strange that if you are completely outside the US (and so no SSN), you can get qualified via “affidavits in lieu of social security numbers”. Now that you do live in the US legally and without SSN… I don’t know the answer but I have already sent an email to the State Board for clarification. Keep our fingers crossed that they will respond to us.
Another challenge is that other than Colorado’s “education in lieu of experience”, you have to work at least a year to get the full license. As a H4 visa holder you aren’t allowed to work unless an employer is willing to sponsor the H1-B (or equivalent) visa for you. How about you apply for a school and become a student so you can get a student visa (then you can get the SSN and work)? You probably need extra credits from an accredited university to make up for the CPA education requirements anyway…
I understand it can be quite a lot of work, so it depends how much you’d like to become a licensed CPA in the US.
From your comment you seem to be an experienced accountant and I would really hope you can utilize your experience in some way! And I always strongly encourage the wives on H4 visa (I assume you are one) to make good use of the time to pursue something meaningful in America.
If everything fails, see if there are private businesses and corporations who are looking for accountants. They don’t necessarily look for someone with a full CPA title (but of course it will help quite a bit).
Please come back if needed and I’d love to offer any help I can. All the best! Stephanie
Hi Sona,
Thanks very much for your kind words!
Since this comment section is getting too long, I have set up a simple forum to answer questions especially the FAQ. The forum format is easier for others to navigate and look for the answers they need.
For #1 and #3, please go to here:
http://ipassthecpaexam.com/forum/how-to-fulfill-150-credit-hours/does-a-non-accounting-degree-count-in-the-150-credit-hour-rule/#p17
For #2, please go to:
http://ipassthecpaexam.com/forum/cpa-licensing-questions/getting-license-from-one-state-and-practise-in-another-whats-the-implication/
See you there!
Please feel free to continue the conversation at the forum.
Stephanie
Hi Stephanie,
Many thanks for your constant updates.
Keep up the great work, Really it helps people like me who were looking for right information.
I am a qualified CA from India and also did BCom( as correspondence).
I am currently a resident of Arizona state and has a SSN as well.
I would like to pursue CPA course( only for credentials).
Request yo to clarify the below questions:
1. AZ has authorized ECE as the authorization agency. Does my current qualification will fetch me the required credit hours to sit for CPA exam?
2.I understand ECE doesnt require orignal certificates and also dont require themt o be notarized.. Is this true?
3. I need to apply for AZ board with ECE evaluation results, transcripts directrly received from ICAI alsong with the application and fees.. Please confirm.
Thanks once again.
Shyam
Hi Stephanie,
First of all, congratulations for your website!!. I´ve been looking for information about CPA for international applicants in a lot of sites/blogs and this is the best.
This is my situation:
1) I´m from Chile and work in a big four (some of my colleagues are US CPAs)
2) I´ve 2 bachelors degrees (in accounting and administration), 2 master´s degree (in accounting and finance) and CIA certification.
3) I would like to sit for CPA, getting a diploma or certificate and, if possible, getting license.
I would really appreciate if you could help with a few questions:
a) wich would be, in your opinion, the most convenient state for me to apply? and wich would be, after passing the exam, the licensure requirements in that state??
b) will I have to take courses regarding american tax laws and commercial regulations in order to apply for the exam in that state??
c) what kind of information will I have to send to credential evaluation services?? (only diplomas??)
thanks in advance!!
kind regards, miguel
Hi Stephanie,
I’m writing u because I would like to know if u can helpe me.
I already sent my credentials to evaluation for the CPA certificate in Illinois, because they just ask for 150 semesters hours education. But I got concern when I read some comments where people say that they don’t trust their evaluations.
Do u know how they do the evaluations?
I know they include Audit, Tax, Finantial accounting and managerial accounting as part of accounting courses, but what are the business courses they include? have they a maximun?
How can I simulate an evaluation? I need to anticipate their answer…
Thank u very much!!!
Hi Kary,
Unfortunately, I don’t think there is a pre-evaluation process in IL like other states. On whether people don’t “trust” their evaluation, in a way they are the one to ultimately grant you the license, so I guess it’s fair to say that they should have the ultimate authority to evaluate the transcript…
Having said that I also agree the process is not transparent and can be very frustrating.
I would like to point you to the IL State board website. There is a FAQ in their homepage (http://www.illinois-cpa-exam.com/) and if you click you will find a FAQ section specifically on academic credential evaluation.
They attempt to answer your question on business courses:
Q: Which courses are accepted towards the 24 hours of business?
A: Economics, Business Law, Marketing, Finance, Business and Technical Communication, Business Ethics, International Business, Legal and Social Environment of Business, Management, Business/Management Information Systems, Quantitative Methods and Statistic courses taught by the accounting department. All courses are subject to review by the Illinois Board of Examiners.
Please check out the other Q&As. Hope it helps a little bit?
Regards,
Stephanie
Hi stephanie
I have done a bachelor degree in accountancy in India.I recently become certified internal auditor and i got a certification in SOX as well.
I would like to pursue CPA. Please advise if Delaware would accept my credentials or should i have to do taxation course to get qualified.
PLease advise if there areany other state to which i can apply.
Best regards
Prasad
Hi Prasad,
Would you be able to tell me whether your bachelor degree in accountancy is a 3-year degree? If so, then yes, Delaware is likely your only choice but then you can check out whether you can be qualified as a 4-year degree depending on the grades and school you go to. Please go to this foreign credential evaluation page and check out the “Indian policy” under the agency called WES.
If you can get qualified as a 4-year degree candidate, then you’ll have a lot more choices. Good luck!
Stephanie
P.S. As for the taxation courses, if you haven’t done any US taxation course in India (probably none right?) then you can easily fulfill that with some online courses. More details here:
http://ipassthecpaexam.com/us-federal-taxation-course-online-for-cpa/
Cheers,
Stephanie
Hi Stephanie,
I’m a CA from India with BCOM. I’m applying for the colorado board and have 146 credit hours. I guess this makes me eligible to sit for the exams. But my concern is, once i complete my exams, how do i complete 150 hrs for getting license. Since i’m on H4 visa, i will not be able to work to satisfy “experience requirement” so i have to opt for “education in lieu of experience” . Will my scores expire before i satisfy post qualification requirements?
Is it possible to get my transcripts evaluated again by another agency for the purpose of “education in lieu of experience”requirement, hoping to get 150 credit hours
Appreciate you advise
Thanks!
Hi sandhya,
If I were you, I would simply take an extra course or two to fulfill the 150 semester requirements.
Another way for you is to call up the evaluation agency and see if they are willing to give you an indication of whether you can actually fulfill the 150 semester hour based on the education in lieu of experience route.
My understanding is that the way they evaluate for the qualification of the CPA exam and this particular education in lieu of experience is different, so you could very well get 150+ credit hours with the same set of transcripts.
In any case, definitely go for education in lieu of experience. Let me know if it works for you!
Stephanie
hi Stephnaie
i have done my Bsc and from india in management and i have done my Msc in International Banking and Finance from Manchester at the moment i am currently studying for ACCA from Kaplan university, papers and have just few more.
I want to find a job in Usa and would that require me to do a CPA or will the companies accept ACCA. I have not had any work experience as of yet but looking for one in the USA. Please do let me know if i get any exemptions. Thank you
Hi Stephanie,
Which is the best state for ACCA members without undgergraduate/graduate degrees?
Regards,
Troy Persaud
Hi Troy,
Generally ACCA doesn’t help in terms of fulfilling the cpa exam requirements for the CPA in the US, and the lowest degree you need for CPA is an associate degree (something like a 3 year degree program).
Maybe you can tell me about your education qualifications and I’ll see what I can do? Stephanie
Hi Stephanie,
Wonderful job for aspiring CPAs. I would appreciate if you help me out regarding my queries, as I am planning to do CPA
1. I am B.COM. (3 yrs) graduate from University of Madras (1989) and have not done any taxation paper in my B.Com. Which state board witll I be eligible?
2. I am also an Associate member of ICSA UK. will that be of any use in calculation of semester hours. It had financial accounting and financial management papers apart from other corporate laws.
3. Currently I reside in Abudhabi and the becker rep informed me that Delawere is the only choice for me provided I do some online course in Federal taxation. In that case which is best option fordoing the course from abudhabi.
4. WIth all these factors, also as I havent initiated any action like sending credentials for evaluation etc., is it possible to take the exams in 2010. Since I understand that the syllabus will undergo some changes from 2011.
Please help me out in clearing my doubts. I must say that you are really doing a great job by helping people like me.
Thanks a lot.
Jayashree
Hi Jayashree,
Thanks for your kind words! If you have a 3 year degree, you will most likely be eligible only in Delaware as Becker said. If that’s the case, you can take some online courses on federal taxation. It’s a hassle and cost you some money and time, but it is doable. Here is a list of online/off-line taxation course you can choose.
But please note that by going through Delaware you will be facing very tough working experience requirement: they need 4 years of experience for 3-year degree holders and your experience has to be supervised and verified by an active CPA in the US (not even equivalent such as Chartered accountant in Canada, Australia etc).
One idea for you is to check out whether you have a chance to get qualified as a 4-year degree candidate. Please visit the Indian policy page from WES as they outline how the evaluate Indian candidates and how they may give them a 4-year equivalent qualification. You can get the link from the credential evaluation page here.
One last note: For Delaware, you have to go through FACS which takes 4-6 weeks (for me, it took more like 8 weeks but generally it isn’t that bad). So you might still be able to take one section of the exam…
hope it helps! Stephanie
Hi Stephanie,
Thank you for getting back to me so quickly.
Beside the ACCA, I have a BSc (Hons) in Applied Accounting from Oxford Brookes University. However, this was awarded based on completion on ACCA level 2 and a research paper. I don’t think this is acceptable.
I am living in Canada, so I have the Certified General Accountants (CGA) designation. Again, I don’t think this will work beacuse i got this through an MRA with ACCA and CGA.
Someone from NASBA said that Michigan still accepts ACCA credit hours once evaluated. I read on a blog someone got 102 credit hours for ACCA from ECE. What’s your take on this?
I am at a point where I need to acquire credit hours cheaply and fast. Should I go through Associate, BSc/BCOM, MBA? Onliner or brick and mortar?
Regards,
Hi Troy,
On the education qualification, actually there are two requirements: first, the no. of semester hours; and second, a bachelor or higher degree.
The first part is easy (easier) because you can simply take some online courses to make up whatever is required — it is a hassle and needs money, effort and time, but certainly doable.
However, the second part is tricky because let’s say if you get a 3 year bachelor degree, it could very well be considered an Associate degree. And this can’t be changed no matter how many online courses you take. The only way to fulfill this is to get a degree, whether it is a master’s program or something like that, instead of just courses.
Anyway, it looks like the ACCA can translate into some credit hours for state like Michigan (by the way, I have also heard of that so it should work). However, without a bachelor degree it will still be a challenge.
I would think that your next step is to call up a few foreign credential evaluation agency and see if they can give you any indication at all on the BSc you get for applied accounting. Sounds like it is a stretch but who knows… if they recognize this degree you are all set.
Please let me know how it goes. Hope things will work out! Stephanie
Hi Stephanie,
I have decided to apply for the exams and then on completion, get my credentials evaluated for the “Colorado Rule” for license..
Finally, i can now concentrate on studying for the exams..Phew!
Excellent Sandhya! Study hard and get it done in one go! Stephanie
Hi Troy,
Just saw your message. I am a landed immigrant in canada and planning to relocate to canada next year. How easy or hard is it to get CGA in Ontaria? Having done CGA, why do you want to do CPA and how is it helpful in canada for job prospects. I want to do CPA as i wanted to have an internationally accepted qualification. Can you throw some light on my question.
Thanks.
Hi Stephanie,
how can I demostrate my 2 years of public accounting experience under direct supervision of an active CPA licensee?
I’m from Chile and I just wanna get the certificated no the license for working.
Anf if I can’t demostrate my 2 years of public accounting experience and I have 120 semester hours of education, which state can u recomend me for getting the CPA certificate?
Thank u very much!!!
PS: I love ur web site, many of my friend too.
Hello Caro!
Very glad you and your friends find the site helpful!
In terms of the verification process, first of all you have to figure out whether your boss is an ACTIVE CPA licensee. You can either ask him/her straight or check it out online. But checking it online is a bit tricky because you need to get the full name and know the state in which he/she is registering.
If indeed he/she is an active CPA licensee, then there is a form for licensing application that you need to fill out and ask for your boss’ signature.
If it’s hard to demonstrate your working experience, I would recommend that you take 30 semester hours of courses in any accredited colleges (you can do it online) and go through Illinois to get their CPA certificate. Please note it’s not a full license but you’ve said clearly that you don’t need that.
I have mentioned above but please do so within 2 years because Illinois is going to take away their 2-tier system that allows people to be just CPA certificate and not license holders.
Cheers, Stephanie
Hi Stephanie
I passed CPA from the State of Colorado. I have a CA and CWA from India. I don’t have Bachelors Degree. I don’t want to get license in CO but want in other state that is substantially equivalent.
Do you have any suggestions?
Thanks
Rajan
Hi Rajan,
Hmm… the states that are deemed substantially equivalent tend to following the “3E” rules, i.e. education, exam and experience. By education they usually means 150 semester hours and at least a bachelor degree. So I would think it is tough to find a substantially equivalent state that fit your current profile…
sorry this isn’t really a suggestion but I hope at least to clear up the logic behind substantial equivalency.
Regards, Stephanie
Hi Stephanie,
I hope you could help me I have 150 credits 33 are accounting while 22 are business. I am trying to get the CPA the easiest way possible because I plan on switching it to CA in Canada and living there.I have no work experienced and according to your site it seems that Colorado is probably the right choice if you could help me clarify this it would be great.
Hi Eli,
I understand that many Canadians go through Illinois — what they did is to get a CPA certificate (not the full license) because no experience is required. You are lucky because Illinois was going to scarp away this CPA certificate in July 1, 2010 (or technically, you have to get the cert and the license together) but upon request of the IL Society of CPA and others the Governor has signed a law to postpone this for 2 years.
I am not very familiar with the Canadian system so please double check if Illinois will work for you. I am also learning from fellow readers and various forums because around 10% of my readers are from Canada.
If you think IL is good to go, please let me know so I can also learn something new and can write a page or so on the process for Canadian candidates. Thanks in advance! Stephanie
Thank u very much for ur answers!!!
So when you say that I have to figure out if my boss is an Active CPA licensee, you mean at the time were I was working, rigth?
Where can I find on Internet if hes is or not? (he got it in Colorado)
The form for licensing application that I need to fill and get my boos signature, where can I get it for Illinois?
Thanx!!!
Hi Caro,
Yes that’s right, as long as your boss is an active CPA during the time you work with him/her you are fine.
To check licensed individual in CO, please go to this website and choose “accountancy”:
https://www.doradls.state.co.us/alison.php
For the IL licensing application, you will have to first get the IL CPA certificate first and it has to be done online. You can check out this link for details:
http://www.ilboa.org/certification/cpa-examination
Cheers, Stephanie
Hi Stephanie,
I really appreciate your great work for guiding people.
I would like to request you to please guide me.
I have B.com ( 3 years) and then M.com (Bachelor & Master of Commerce (both full time) from India. I have 4 years experince in India, 9 years in UAE and 3 years in Canada as Accountant. I would like to go to USA and work in the corporate sector. Can you please tell me which state’s CPA is suitable for me.
Thanks
Conrad
Hi Conrad,
Thanks for your note – I really appreciate it!
If you have a M.com degree, I am sure you can sit for the CPA exam in states where they require 120 semester hours, and likely (but not too sure) that you can get evaluated to have 150 semester hours.
As for the experience, did you work under a CPA in US or equivalent (i.e. CA in Canada or Australia)? Because the State Board only counts experience that can be verified by active CPA licensee, and for most (but not all) state, also by CPA equivalent.
Also, just checking if you are a CA in Canada at all — if so, you can go through a simplified process by taking the IQEX exam which you can learn about here.
If you are just looking at the corporate sector and assuming that you can get a 150 semester hour, then Illinois would be great because no experience is required (because even if you work under a CPA it’s quite a hassle to ask for verification etc).
If you fall short of 150 semester hours, then you’ll have to take a look at the states mentioned above. But I would say let’s try and see if you can get 150 semester hours in your belt first.
Cheers, Stephanie
I am a Certified Internal Auditor (CIA) from the Institute of Internal Auditors USA. I am an engineering degree hodler from Indian Institute of Technology, Chennai, India, but there was no accounting subject in the course. I have large experience in developing ERP solutions and accounting software because of which I passed CIA recently fairly easily. I am currently working in Kuwait and would like to appear for the CPA exam.
I want to know if any state accepts CIA certification as satisfying the semester hours eligibility requirements for CPA ?
Do distance education courses count for semester hours ? Which is the shortest course which will allow me to fulfill the requirements ?
Hi Gopala,
My understanding is that CIA is not helpful in satisfying the semester hour requirement, but since different states have slightly different guidelines I can’t say for sure.
For fulfulling the semester hours, I think most states allow you to do it online as long as the online courses are offered by accredit educational institutions. However, given you have no accounting courses done before it might take you quite a while to fulfill all that. Some states require that your bachelor degree to be substantially an accounting degree so please be aware of that.
I would think that in your case you might want to consult Leslie-Anne at CPAExcel who has more experience than me in this regard and has been helpful to a number of my readers.
Just go to this website and call/email Leslie-Anne and tell her I (Stephanie from ipassthecpaexam.com) introduce you to her.
http://www.cpaexcel.com/candidates/international.html
By the way, you must be real smart to have graduated from IIT. Best of luck!
Stephanie
Hi Stephanie,
I am a Chartered Accountant from India with 3 year Bachelor degree in Mathematics from India. There was no accounting subject in the bachelor degree. Also, I have passed Cost and Works Accountant course (from India), besides CAIIB (certified indian institure of Bankers), CIA (Certified internal auditor from US) and CISA (Certified Internal Auditor). Except for the bachelor degree, I had accounting and auditing subjects in all the courses I have passed.
Can you please tell me whether any of the state / CPA Board, recognises Indian CAs for educational requirements.
Thanks a lot.
with best regards
L.Venugopalan
Hi Venugopalan,
Aer your accounting courses done by accredited eductaional instutions recognized by the US? (you can check with the institutions for the status.) If so they should be ok; if not they are unfortunately worthless in the eyes of the credential evaluators.
Colorado used to recognize CAs for educational requirements to sit for the exam; as of November last year they stop doing that but they still recognize part of it as long as you submit the certificate to the credential evaluation agencies for an official evaluation.
I also understand that Michigan may still accept CA cert to satisfy the requirement; but then they have a strict working experience requirement (at least one year of PUBLIC accounting experience including an experience in at least one financial audit in a CPA firm).
So please take a look at these two states and see which one you prefer, then the next step would be to submit the transcript to evaluation agencies.
Hope it helps!Stephanie
Hi Stephanie,
I wish I had seen your website months earlier, when I had a mind-boggling task to know more about taking up the CPA exams. The time and patience you have taken to answer each query is exceptional.
I have B.Com degree from India, with ICWAI (Cost and Work Accountant) qualification. I am planning to apply for CPA exams through the Colorado state board. I currently am on H4 visa, with a SSN. As I am not sure how long I may live in USA, I am really not worried about a license, all I am aiming at is getting a CPA Certificate. My question is: Will I get a CPA certificate after I clear the 4 exams from CO state board? If not do you suggest any other State Board that would give a Certificate just after the completion of Exam? Also just to confirm my knowledge, the License is required only if I intend to work as Public Accountant/Auditor right? To work in any other industry in the accounting/finance department is the CPA certificate just sufficient?
Thanks
Hi Kusuma,
First of all, thanks for your compliment on the site. I really appreciate it.
Yes Colorado sounds like a good state for you but in order to get the license without any working experience, you will have to accumulate 150 semester hours and go through the “education in lieu of experience” requirement. The process itself is simple because you only need to resubmit your transcript to the agencies to evaluate another time (this time specificaly for this education in lieu of experience), submit the application and done.
Another state that should work for you, at least within the next 2 years, is Illinois. They give out CPA certificate (not full license) as long as you pass the CPA exam and complete 150 semester hours of coursework.
With a B.Com degree from India I am not too sure how much credit you can get, but if you prefer not to deal with the working experience requirement this is likely the only routes you can go.
And on the license, yes if you plan to work in corporate, non-profit, academia etc, no need to get the full license. Some state may restrict the use of “CPA” in your business card but some allows it as long as you state “not in public practice” or something like that. Or you can say you are the holder of CPA certificate… anyway it works. As a CPA certificate holder you get the wall certificate and you can join the AICPA just like the active licensee.
If you have any follow up question, please don’t hesitate to post here. All the best!
Cheers, Stephanie
Hi Stephanie
I have a CPA certificate but want to be licensed in GA. Presently i have applied it through Delaware . I have a degree from India which is equivalent to an associates degree. I have no work experience under a CPA. Can you please let me know if I can transfer my scores to GA and work under the direct supervision of a CPA to be qualified for the license. Also do I have to do an undergrad plus grad course to get 150 semester hours coz that might take me quite sometime to complete it. I would appreciate if you could reply me a.s.a.p. Thank you.
hi Stephnaie
i have done my Bsc and from india in management and i have done my Msc in International Banking and Finance from Manchester at the moment i am currently studying for ACCA from Kaplan university, papers and have just few more.
I want to find a job in Usa and would that require me to do a CPA or will the companies accept ACCA. I have not had any work experience as of yet but looking for one in the USA. Please do let me know if i get any exemptions. Thank you
Hi Kitty,
I guess in terms of finding a job in the US, it’s not like if you have a CPA you will guarantee a job and you get nothing otherwise. Nothing black and white like this at all. So no worries you don’t need any “exemptions” to get an accounting job in the US — to give you an example, I would think most first-year in Big 4 are not CPAs, although they should have a plan to become one.
If you have a ACCA, it helps if for example you work for a UK company so they feel like you understand the accounting in the corporate level; but this shouldn’t be a big factor, at least in my opinion. In short, if there is some use it only helps a little bit.
Anyway, do aim to complete the ACCA and then if you gain accounting experience anywhere (but preferably, something related to US such as a US-based multi-national company) it will be more helpful I would think.
Hope it helps! Stephanie
Hi Stephanie,
I am an engineer from India(4 year Degree) and working in a Software Company (7+ years). I also hold a part time Certificate (Post Graduate Diploma in financial services- 1year course) from India.
Will I eligible to do CPA ? If yes which state?
If no, what is the way (education) to make me eligible for CPA exam?
Thanks
Hi Mangesh,
I think you *should* be able to be qualified to sit for the exam in the state that requires only 120 semester hours (the ones stated above). But since your degree is quite different from accounting and business, you’ll have to get your transcript evaluated by the foreign credential agencies to make sure.
For the part time certificate, I am not sure if your school is accredited so it’s hard to say. State Board recognizes courses from educational institutions even if they are outside of US, but they have to be accredited. You can call up the school for that information.
Another factor you need to consider is whether you want to work as a public accountant or just get the qualification for credentials only… once you have made up your mind of all these you can then choose a state.
Good luck! Stephanie
Hi Stephanie,
I am Vipula from India and I have done Bcom(3yr), Mcom (2yr) (Accounting and business statistics) with first division. I have also done one year correspondace diploma in business management from ICFAI university. I would like to sit for CPA exam but i m not able to decide which state board i should select for CPA . I want a CPA qualification for my credential only, i dont want to practice in USA.
It would be great help if you can let me know that with the above mentioed qualification i could be eligible to sit for CPA exam and also which state board i should select.
Thanks
Hi Vipula,
I would think your Bcom and Mcom will probably be enough to give you 150 credit hours (esp you are in 1st division) but the foreign credential evaluation agencies will give you the answer after looking at your school, your grades and possibly other factors on the course-by-course basis. Not sure whether the correspondence course can count, but hopefully you don’t need that.
Given you are in India I would pick a state that doesn’t require experience (because it will be such a hassle to verify the experience etc). In this case I would recommend Colorado and Illinois.
The good thing about Colorado is that you can get a full license using the “education in lieu of experience” route with 150 credit hours; and flip side is that it is not a substantially equivalent state (although it doesn’t really concern you given you need the title for credentials only).
For Illinois, you get a CPA certificate vs a full license but no experience required and the process of issuing of the certificate is very easy. One thing to keep in mind is that Illinois does its own foreign credential evaluation so you will have to send in original marksheets to them. Not sure if it is difficult to get it for you; I know for some Indian candidates this can be quite a challenge.
If you have further questions, don’t hesitate to come back here. Cheers, Stephanie
Hi Stephanie,
many thanks for suggestion.
As per your suggestion, if i select Colorado as my State board of CPA then do i need to submit following along with the application. if yes then how will i arrange these.
1. Completed Affidavit of Eligibility;
2.A complete SSN Affidavit, if applicable.
hi Vipula,
If you have a SSN, then complete the SSN affidavit; if you don’t have SSN and live outside the US, then fill out the Affidavit of eligibility.
In the case for some dependents (e.g. H4 visa holders) that may not have SSN but live in the US, I understand from a reader who successfully contacted CO board that you can simply send in the affidavit of eligibility.
Cheers, Stephanie
Hi Stephanie,
Thanks for the reply. Which institute would suit my education for qualifying to CA board?
Regards,
Mangesh
Hi Mangesh,
I am not familiar with the schools in India so I am afraid you’ll have to ask around there. But if you are interested in online course I am currently doing some research on this and plan to publish my finding here shortly.
If you have checked the “notify me” box below then you can get updated with my new page.
Cheers, Stephanie
Thanks Stephanie. I will check out with evaluators.
You are doing a wonderful job.
Many thanks!
Thanks a lot Mangesah you are most welcome! Stephanie
Hi Stephanie,
I just bought your CPA exam navigator, good material by the way! Thanks for this document.
I have been trying to privately e-mailing you a question using the international@ipassthecpaexam.com e-mail adress (one reported in yourCPA exam navigator) but it does not work. Could you please be so kind and send me the proper e-mail adress to ask you a question (how to transfer the grades to another state)?
Thanks.
Hi Sonnerat,
Oh sorry the email address does seem to have a problem. Don’t worry I have sent you an email using another account (for now, before I fix that)… please see if you receive it. If not, definitely let me know here.
And thanks so much for supporting the site with the purchase!
Stephanie
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