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Indians Taking the AICPA Exam in the Middle East

The AICPA, NASBA, and Prometric have jointly announced an arrangement to allow Indian CPA Exam candidates to take the exam in the Middle East, India, and beyond. I would like to give you the background and factors to consider about this new option.

Here is the transcript for those with slower internet connections or those who prefer the text format.

Overview of International Testing Centers

In the past, candidates could only take the CPA Exam in testing centers located in the United States. However, US citizens living abroad and international candidates expressed their desire to take the exam outside of the US, too. So in response to this demand, you’ve been able to take the CPA Exam outside of the US since August 2011.

Taking the CPA Exam in the Middle East

Thanks to expanded testing sites, you can now take the CPA Exam in Bahrain, Israel, Kuwait, Lebanon, Saudi Arabia, and the UAE in the Middle East.

In the past, candidates could only take the CPA Exam in their own country or countries in their region. For instance, if you lived in India, you formerly could only sit for the CPA Exam in India, Bahrain, Egypt, Jordon, Kuwait, Lebanon, Oman, Pakistan, Qatar, Saudi Arabia, UAE, and Yemen. But that policy has changed.

As of June 2022, NASBA, the AICPA, and Prometric now have a policy regarding the international administration of the CPA Exam. Depending on the jurisdiction where you will apply for your CPA license (see the note below), international candidates can now take the CPA Exam at any international testing location. (An “international testing location” is defined as the testing centers outside of the U.S., Canada, Puerto Rico, Guam, and the Virgin Islands.) Therefore, if you’re an Indian CPA candidate, you can take the test in the following countries:

  • Bahrain
  • Brazil
  • Egypt
  • England
  • Germany
  • India
  • Ireland
  • Israel
  • Japan
  • Jordan
  • Kuwait
  • Lebanon
  • Nepal
  • Philippines
  • Republic of Korea
  • Saudi Arabia
  • Scotland
  • United Arab Emirates

* Note: The following jurisdictions do not participate in the international administration of the CPA Exam: Alabama, Idaho, North Carolina, and the Virgin Islands.

Taking the CPA Exam in India

Several years ago, CPA candidates living in India had to travel to another country to take the exam. However, the AICPA and NASBA started allowing candidates to schedule their exams in India in 2020. At first, this was just a pilot program. But the India testing centers seem to be popular. So until the policy changes, Indian CPA candidates can take the exam from the testing centers available in their own country.

Is It the Same Exam?

One of the most frequently asked questions is whether the international CPA Exam is the same as the one offered in the United States.

The answer is yes in many aspects. Specifically, the exam offered in the US and at international locations is the same in terms of:

  • Content: The exam content, format, and duration are the same at all locations
  • Delivery: Both exams are 100% computerized and taken at Prometric centers
  • Testing windows: The testing windows for international candidates are the same as for candidates taking the exam in the US (with the exception for India as mentioned above)
  • Language: The exam is administered in English regardless of location
  • Registration process: Both US and international candidates should send applications to their chosen state boards

The CPA Exam and licensing requirements are generally the same. But I will highlight a few differences below.

What are the Differences?

1. State Board Restrictions

First of all, there are a few Boards of Accountancy that do not participate in the international administration of the CPA Exam. In other words, you cannot take the exam outside of the US if you register in the following jurisdictions: Alabama, Idaho, North Carolina, and the Virgin Islands.

2. Licensing Requirements

Candidates taking the exam in non-US locations must complete the licensing requirements within 3 years. This includes completing the experience requirements of your state board. Please note that this requirement is not necessary if you take the exam in US jurisdictions. (If you need more information about this 3-year requirement, read NASBA’s Informed Consent for International Candidates – skip down to the section about exam conditions.)

3. Exam Fees

Additional fees apply in non-US exam locations. In addition to any domestic fees that your jurisdiction may apply, you have to pay additional fees for each part of the 4-part CPA Exam that you plan to take at an international location.

In the past, there were different fees for different sections. But now, the international testing fee for each part is $390. And keep in mind that this testing fee is per section, and it’s in addition to domestic fees.

You should be aware that the international exam fees are not refundable. So if you schedule your exam at an international location, but then have to switch to a testing center in the US, you won’t get those fees back. Before you make this commitment, be sure that you’ve selected the best location to take your exam.

So as you can see, the international exam fees are much more expensive. However, this cost will likely be offset by lower travel and accommodation costs for international candidates. When I was passing my CPA Exam, traveling to a testing site was a major hurdle for abroad candidates. They had to come all the way to the United States to sit for their exams, and those travel expenses add up quickly.

4. Identification Proof on the Day of the Exam

All candidates sitting for exams in non-US testing locations must present a valid passport. Even if you’re a US citizen living abroad, you’ll need a passport for proof of identification. The rule is different in US centers where other IDs, such as driver’s licenses and state-issued ID cards, are acceptable.

Scheduling an International CPA Exam

If you want to take the CPA Exam at an international testing site, you follow the same basic steps to schedule your exam as you would at a US site.

First, select the US jurisdiction where you will apply for your license. Remember, if you want to take the exam outside of the US, you’ll need to pick a jurisdiction that participates in the international administration of the exam. If you need some advice about picking the best jurisdiction for your unique circumstances, check out this article.

Second, once you’ve picked a jurisdiction, contact the Board of Accountancy in that state and get an application to sit for the CPA Exam. If you need contact info, NASBA maintains a list. Fill out your application, gather any required support materials, and submit your application. Make sure you pay any associated fees, too.

Finally, you’ll receive a NTS, or Notice to Schedule, once your application has been received and approved by the Board of Accountancy in your jurisdiction. Keep in mind that to schedule your exam, you’ll need a valid passport or national ID card. You will schedule your exam appointment at a Prometric testing center.

International Testing Windows

The international testing windows are the same as the US testing windows. And remember – since the 2024 CPA Exam changes were implemented, candidates need to pass the three CPA Core sections (AUD, FAR, and REG) as well as one of four CPA Discipline sections.

Dates for the 2025 CPA Exam: Core sections

  • The Core sections of the CPA Exam don’t have blackout dates for 2025. That is, you can take AUD, FAR, and REG any time that a testing center is open.

Dates for the CPA Exam in 2024: Discipline sections

  • Q1: January 1-31, 2025
  • Q2: April 1-30 and June 1-30, 2025
  • Q3: July 1-31, 2025
  • Q4: October 1-31, 2025

A Note about Testing Locations

From time to time, the AICPA, NASBA, and the Prometric testing centers decide to pause CPA testing due to several factors. For example, CPA Exams around the globe were postponed in the spring and summer of 2020 due to the COVID-19 pandemic. Although many Prometric sites are now open, others remain closed or are accepting a limited number of test-takers to maintain social distancing guidelines.

Therefore, where you can and can’t take the CPA Exam can occasionally change. According to the AICPA, they determine international testing locations on a variety of factors. For example, they consider the demand for the exam in a particular country plus physical and cyber security threats. So before you plan to sit for an exam in a certain country, it’s always best to check with the AICPA and Prometric for the latest updates.

Where Can I Find Help?

When you’re an international candidate, it might feel like you have to jump through a lot of hoops to take the CPA Exam. And especially if you’re an Indian candidate, you might have questions about your education eligibility or you might need someone to verify your work experience.

Thankfully, there is a resource to help. Miles Education is our premier India and Middle East CPA review provider. The company offers both online and in-person CPA reviews and study materials to get you ready to pass your exams. Click here for our full review of Miles CPA.

But even more than great study tools, Miles Education also offers a host of other services that help their students schedule the CPA Exam and get their licenses. Here’s a list:

  • Post-Grad Diploma: If you have an Indian BCOM or are an Indian CA, you might need additional education credits to take the CPA Exam. In that case, Miles has a partnership with Amity University to offer a post-graduate diploma in Public Accounting.
  • CPA Eligibility Check: Miles can help you determine if you meet the education and experience requirements to get your CPA license.
  • CPA Gameplan Team: Miles has a team of staff who help international candidates select a foreign academic credentials evaluation agency, pick an appropriate Board of Accountancy, and obtain their Notice to Schedule.
  • Job Placement: Miles even has partnerships with the Big 4 and other multinational corporations in India and offers job placement services.

Summary

Taking the exam in the Middle East of India is the same as that in the US in most aspects, but the important differences are:

  • A few states don’t take part in this international administration program.
  • You need to complete all educational and experience requirements within 3 years.

For Your Further Reading

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About the Author Stephanie Ng

I am the author of How to Pass The CPA Exam (published by Wiley), and I also passed all 4 sections of the CPA Exam on my first try. Additionally, I have led webinars, such as for the Institute of Management Accountants, authored featured articles on websites like Going Concern and AccountingWeb, and I'm also the CFO for the charity New Sight. Finally, I have created other accounting certification websites to help mentor non-CPA candidates. I have already mentored thousands of CPA, CMA, CIA, EA, and CFA candidates, and I can help you too!

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