CPA Certificate vs License: What’s the Difference?

cpa certificate vs license

Readers are often confused about CPA certificate vs license. I am going to highlight the difference below, but bear in mind that CPA certificates are becoming less relevant because most state boards stopped issuing them.

Here is a video that explains the difference:

Please find below the text version of this video.

CPA Certificate vs License: An Overview

Each state has its own laws and rules governing the CPA profession, and each has its own Board of Accountancy that monitors the CPAs that it licenses.

For most states, the term “CPA certificate” and “CPA license” is inter-changeable. However, for “two-tier states” there is a distinction between the two:

CPA Certificate

  • Work experience is often not required.
  • No CPA CPE (continuous professional education) hours required.
  • Scope of work is limited as certificate holder cannot own a CPA firm (either as sole owner or partner) or sign an audit report.
  • Cannot normally hold yourself out as a CPA.  Some states allow you to say “CPA but not in public practice”, while others simply don’t allow you to use the title in any way.

CPA License

  • Typically require 1-2 years of working experience, supervised and/or verified by a CPA licensee.
  • CPE hours required every reporting years (typically 120 hours every 3 years).
  • Can use CPA title in business cards and own CPA firm/sign audit report.

Implications to International Candidates

Because certificate is easier to get, one can consider certificate as the “first level”. The license, or permit to practice, is the “second level”. In fact, many international students aim for certificates only because the CPA qualification is used mainly for the enhancement of their credentials.

Due to confusion and some abuses in the system, most states have switched from two-tier to one-tier. The only state that is applicable to international candidates, in my opinion, is Montana, but even then they have restrictions on how you can use the CPA title. (Update: Montana has become 1-tier state effective July 1, 2015)

Inactive or Non-Reporting CPA License

There are other types of restricted licenses that you can consider. You may obtain a non-reporting license from Massachusetts as long as you fulfill their exam requirements (including 150 credit hours) and that you have a graduate degree. No experience is required. In turn the non-reporting license allows you to use the CPA title without the privilege of signing audit reports.

In Guam, they have an inactive license without the need to reach 150 credit hours and accumulate the relevant experience. The applicant must be an accounting major and must fulfill the exam requirements including a 4-year bachelor degree.

These non-reporting or inactive licensees are required to fulfill CPE requirements and pay license fees on a regular basis.

But People in my Country Said I can be a CPA without Getting the License

There are questions and even challenges from readers who insist that a license is not necessary to use the US CPA title, because “everyone” said so in their country.

I would like to quote Chee Kin Tang’s excellent response to one of the readers on my facebook page on this topoic:

The reason why people say you do not need to be “licensed” as a CPA outside the US is because most people think of a “license” in UK/commonwealth terms. License in those terms refer to getting an audit license or qualification after one has already been certified/admitted to membership as a CA or ACCA.

This concept of licensing in the US does not typically arise in the US because state CPA boards are statutory bodies whereas UK bodies are not and therefore their authority to issue licenses are either derived from act of parliament or is or the license is issued by a governmental ministry. If one is licensed as a CPA with the right experience, one can perform public accounting services and be a reporting/signing accountant. There is no additional step of obtaining an audit license.

Therefore, if you want to be a CPA, you ought to be licensed (or certified). The issue is getting 21 more credits and then choosing the right state. If you do not have an SSN or a CPA to sign off on your experience, then your choices are ND, IL, WI. If you have an SSN, add VA and OH to the list.”

If you are still not convinced, please look up the rules and regulations of your chosen state board. They usually have the full regulation publicly available, either online or in PDF format on their websites. You can also send an email to the state board to confirm.

We cannot force anyone to comply with the regulations. Please understand that it is the candidate’s responsibility to find out the fact and understand the rules.

Conclusion

Nowadays, I strongly recommend that candidates regardless of origin to go for the full license. If you have difficulties fulfilling the educational or experience requirements, they are ways to resolve this. Please check out these pages for possible solutions:

For Your Further Reading

Any Questions?

If you like this post and would like to learn more about the CPA exam, check out my mini-course which is completely free. I have two versions designed for candidates with different background:

us-courseintl-mini-course
For US Candidates
(Those with US degrees, or
graduate/live/work in the US)
For Intl Candidates
(Those who study abroad, or
graduate/live/work outside of the US)

About the Author Stephanie Ng

I am the author of How to Pass The CPA Exam (published by Wiley) and the publisher of this and several accounting professional exam prep sites

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  • Sami says:

    Dear Stephanie,
    Thank you for all your hard work on the website, it is really amazing to say the least. I am an international student studying for my Bachelors degree in Accounting in the US. I plan on obtaining the CPA certificate and not the license. What are the states that still allow obtaining the CPA certificate without any work experience required?
    Thanks,
    Sami

    • Stephanie says:

      Hello Sami, thanks for your kind note. I have added more information to the above on the two-tier states.

      Basically, there are 5 states that still have the two-tier system: Alabama, Florida, Illinois, Montana and Nebraska. I know Illinois is going to take this away very soon in July 1, 2010 so consider it no longer applicable in your case. Alabama is only for US citizens…
      I am in the process of double-checking the rest to make sure they are still valid options for you.
      Cheers, Stephanie

  • Irfan says:

    Hi Stephanie,

    Thanks for all the infomation you have posted online. It’s very helpful for newcomers. You mentioned above that only 5 states have two tier system. What about Delaware?

    Thanks

    irfan

  • Irfan says:

    Stephanie,

    Please disrgard my last email. I need your help!
    I have a B.Com (foreign) & Associate (US) plus 10 years experience as a Controller. I need a CPA certificate just for my resume. Please advise.

    Thanks

    irfan

  • stephanie says:

    Hi Irfan,

    Delaware is no longer a two-tier state since 2006… to the disappointment of many international candidates I have to say.

    If you foreign B.com a 3-year or 4-year degree? If 3-year, it’s likely to be deemed as an associate degree, in which case Delaware will be your only choice.

    If yours is a 3-year degree, check out the foreign credential evaluation page to say if there is any chance your B.com is considered a 4-year equivalent. If your degree is 4-year anyway, then no problem you have more choices.

    Is your 10 years of experience supervised by an active CPA licensee? If 4 or more of those years are, then you are good for Delaware.

    Just let me know if you have further questions!
    Stephanie

  • Irfan says:

    Hey Stephanie,

    Thanks for your prompt reply. It’s a 3 year degree but I’ll still try. Unfortunately, my work experience is not under active CPA licensee. That means I have no other option?

    The only other option is I’m few credit short of my Bachelor (US). I will finish that first. I have lots of credits on papers but not a four year degree.

    Thanks again!

    irfan

  • Stephanie says:

    Hi Irfan,
    You are most welcome!
    If you are just a few minutes short of the 4-year Bachelor degree in the US, then you should definitely go for it because it is increasingly difficult to go through Delaware (which I assume is your only choice given your current situation).

    Some states allow you to apply for the CPA exam before completion of the bachelor degree (i.e. a few credits short will do) so you can probably start applying now. I forgot which states but you can start with the ones listed here first:
    https://ipassthecpaexam.com/cpa-international-students/

    Cheers, Stephanie

  • Irfan says:

    Hey Stephanie,

    Is online degree acceptable for the CPA exam? I can finish my remaining courses online.

    irfan

    • Stephanie says:

      Hi Irfan,
      If it is for fulfilling the bachelor/master degree requirement, no I don’t think so; but if it is just for the extra credits to get to 120/150 credit hours, then yes it is ok as long as your school is an accredited educational institution.

      Stephanie

  • Irfan says:

    Hey Stephnie,

    It looks like I have a little hope in Delaware. I worked 5 years for a non-public CPA that I recalled last night. I hope that works out. Is there any other work experience condition that I need to worry about?

    Thanks

    irfan

  • Stephanie says:

    Hi Irfan,
    Yes, just have to check that your supervisor at that time is an active CPA licensee (i.e. not just a certificate holder) during the time when you worked under him/her. And has to be CPA in US for Delaware.

    I really hope things will work out for you!
    Stephanie

  • Babin says:

    Stephanie,
    I have a few questions about the work experience requirement that hopefully you can help me with. I have met the education requirement and hopefully finish my exams by next testing window.
    I dont have any public accounting experience. I have worked as an internal auditor(in US) for the past 4 years but unfortunately my direct supervisors are not CPAs. Nevertheless, i am confident that i can find a CPA in my company (in accounting/finance department) who can verify my experience.

    My question is which states (if any) accepts work experice verified by a CPA as opposed to the experience strictly supervised by a CPA ? Also, do you have any insight on the extent of the verification necessory (i.e is the verifying CPA acknowledging that he knows for a fact that I have worked as an Internal Auditor for 4yrs, enough?).
    It will be greatly appreciated if you can point me to states that allows experience verified by CPA and accepts internal audit experience. I am so glad that i found your website!!

  • Babin says:

    Upon further reading your posts, It seems Colorodo’s “education in lieu of experience” provision would be a good option for me since i have close to 150 credits… But is this provision still allowed? I found this emergency rule adopted by Colorodo board in July 2010 (see below link). It makes no mention of the education in liue of.. provision:( http://www.dora.state.co.us/accountants/AdoptedChapter4.pdf

  • Babin says:

    Nevermind my previous comment. It looks like education in liue of experience is independent of chapter 4 and therefore still valid.. But, i am 17 credits short of the required 45 accounting credits to qualify for this provision.. i only have 28 pure accounting credits…

    i would be the happiest person in the world if somehow they accept becker review course as ACCT credit (which btw is not in my transcript) and 4 MIS courses i took (which do not have the ACCT program code)… .. but i think it is a long shot.. any guidance??
    in case anyone wants to see acceptable colorodo courseworks for this provision see page 7 of 32 of http://www.dora.state.co.us/accountants/Rules.pdf

    • Stephanie says:

      Hello Babin,
      Thanks for your kind note on my site! For verification-only states, I know Indiana is one on top of my head. I’ll have to do some digging on further possibilities but will let you know if I find the others.

      If you have identified states other than Indiana I’d appreciate if you let me know because it should be useful info for other aspiring CPAs.

      Indiana requires 24 hours of accounting cerdits and 24 hours of business. Looks like there is a good chance that you can make it if you take some courses to make it up to 150 hours.

      On Becker… well I think they only accept credits if they are offered by an accredited college or educational institution. If your Becker course is offered via a college (i.e. the course should be stated in a college transcript), then yeah it should work; otherwise, don’t count on it…

      On Colorado, yes the education in lieu of experiene should be good until sometime around 2015 when CO plans to completely swtich to be a substantially equivalent state.

      Stephanie

  • Babin says:

    Stephanie, thank you very much for this tip. Indiana looks like the best option for me. I am just 3 credits short of the 150 requirement. I dont mind at all taking an online course for satisfying this requirement.
    I have another question now.. I am now a NY exam candidate. Once i passed all 4 exams, i can transfer CPA exam credits (with a nominal fee) to Indiana to meet Indiana’s initial licensing requirements right? I don’t think i can qualify for NY initial license…
    Thanks again for your guidance

    • Stephanie says:

      Hi Babin,
      Excellent! I looked through some of the states, but most of the others have additional restrictions e.g. must be local resident of the state to get qualified. Anyway, yes you should be able to transfer the credits after passing the CPA exam, but please double check with the Indiana state board (on the credit transfer policy) for the details.
      Good luck on your exam! Stephanie

  • Irfan says:

    Hey Stephnie,

    Regarding Delaware work experience requirements. See below, another jurisdiction means another state? My work experience with CPA was in NY and I’m eligible for all other Delaware requirements.

    Please advise,

    irfan

    5.1.2 Qualifying experience shall be verified by a certified public accountant who holds a valid permit to practice or comparable license from another jurisdiction. The verification shall be notarized.

    • Stephanie says:

      Hi Irfan,
      Nice to see you here again. Yes, another jurisdiction means the other states in the US, or US territories such as Guam, Virgin Islands, Washington DC which techically are not a “state”.

      So looks like things will work out for you? That’s great! Stephanie

  • Mia says:

    Hi Stephanie,

    I stumbled across your website and like what I see, well done! My situation is kind of unusual, so if you have any advice, thank you so much in advance.

    I am American, and 1 year away from finishing my Bachelor’s in Accounting at a college in Georgia. One thing I am considering is heading to Ireland or the UK to do my Master’s degree. When I have spoken to a few people over there who work in accountancy, they recommended waiting until I have passed my CPAs here in the US, as it’s something that will give me a competitive advantage over there with jobs (particularly if I decide to stay after grad school), and the accountancy board in Ireland also has a mutual recognition agreement with the AICPA which means that in order to become a Chartered Accountant in Ireland I only have to take an exam on local laws and taxation and then fulfill their work experience requirement. No such agreement as of yet with the UK, but still a US CPA license would give me a competitive advantage.

    My plan as of right now definitely involves at least passing all 4 parts of the CPA exam and obtaining the certificate before going to grad school abroad. In the event that I do return to the States at a later time, I would rather not have to start from scratch in order to obtain a CPA license. As for everything else, here are my questions:

    1. Once I have passed all 4 parts of the CPA exam, is there a maximum time limit allowed in order for me to obtain my license?
    2. Are there any states left in which there is no work experience requirement in order to obtain the license? If not, which states have more lenient work experience requirements? I ask this because I have been looking at New York as a place to move between the completion of my Bachelor’s the the commencement of my Master’s, but I recently noticed that they require at least half of the year to be in auditing, which is something I’m unsure about being able to obtain as a new entrant into the accounting profession.
    3. If not New York, are there any other states which you recommend I move to for the interim period between undergrad and grad school in order to obtain my license?

    Thanks for your help,
    Mia

    • Stephanie says:

      Hello Mia,
      Thanks for your note! Yes there are still states that gives out CPA certificate/license without experience, but all of them require 150 credit hours. I assume that your bachelor degree is a 4-year (and not the accelerated 4 year/5 year one). If this is the case, you might need to take extra courses first in order to get qualified.

      As to whether there is a time limit between passing of CPa exam and getting the license, it depends on the state but generally they give you 5-10 years. Some states have no limits.

      I would think that you can still stick with your plan to pursue the master’s degree in Ireland or UK, because the master’s degree should be recognized — you just need to have the transcripts evaluated by the foreign credential evaluation agencies.

      but if you would like to work first… with 120 credit hours your choice is somewhat limited, but you can go to this page for more information (I list out the states that allow 120 hours to sit for the exam, as well as the limitations for each).

      Just drop me a note again if you have further questions! Stephanie

  • Irfan says:

    Thanks Stephnie! I’m so excited. It looks unreal and I never thought about it before. It’s all because of you & your website.

    Anyway, I will start the process for Delaware. The only fear I have is if I can’t proof my work experience for whatever reason then what. Can I transfer my CPA grades to different state and fulfil their requirement for work experiences. I just want all my bases covered before I go ahead with this.

    I owe you at least a lunch if you ever come to Manhattan!

    irfan

  • Don says:

    Hello Stephanie,

    I just found you site and I want to thank you for devoting your time to helping out so many people. I have a unique situation I worked for a single CPA for 2 years and he passed away 4 years ago. I recently passed my CPA exam and don’t have any way to get another CPA to sign off on my paperwork.

    I have a MBA and I would like to just use the CPA designation on my resume and business card. I tried to beat the deadline for Ill. but I didn’t pass the exam in time. Please recommend a state that would allow me to get a license with my MBA credits or at the very least a CPA certificate.

    Thanks, Don

    • Stephanie says:

      Hi Don,
      Your situation is pretty unique indeed.

      I think in your case you can write a letter to explain the situation (with proof that you did work for this CPA and if possible, if you know where this CPA was registered) and see if it works. Alternatively, can see if the society of CPAs from your state can help.

      For Illinois, not sure what do you mean by the “deadline”. If you are talking about how the removal of its 2-tier status, then good news is that they have extended the deadline to two years, i.e. people can still get CPA certificate without working experience until July 2012. Hope this is what you are looking for?
      Just drop me a note if I misunderstood your comment.

      Stephanie

  • Jatin says:

    Hi Stephanie,

    Will you please guide me about the liberal State boards from where I could appear for CPA given that I don’t have an accounting bachelors. I am an MBA (from Cranfield, UK with finance theme) and CAIIB (Certificated Associate of Indian Institute of Bankers) and also studying towards final level of CIMA (Chartered Institute of Management Accountants, UK).
    I have recently got done my credentials checked for Delaware and Montana from FACS. They accorded 135 hours to all my qualifications (CIMA credentials were not sent to them) and they ignored my accounting credits gained in CAIIB. They reported deficiency in accounting credits (attributed only 1.5 semester hours out of 24 required) while I was fulfilling business credits requirement. I am in a state of flux since then and searching all resources for answers. I would be highly grateful if you could help me out with-
    1. Shall I start studying for the deficient (accounting, taxation) courses and if so where from. Since I am an international student I can only enroll for online courses. I looked at foothill College California for joining online courses. The problem is which particular courses (can you provide me the course numbers). I can share my evaluation if you feel that will give you better idea about the deficient courses.
    2. Can I plead for including CAIIB course credits with an accountancy board even if FACS has not accepted it as equivalent to a USA degree.
    3. CIMA has also awarded “Advanced Diploma in Management Accounting” after I completed 3 levels for ACMA award. Will this be able to help bridge the deficient courses gap?
    4. Are there other liberal states which put less onus on accounting courses alone and with the given business credits will I be eligible atleast for “Certificate” requirement as I am not thinking about the licensure presently.

    Best regards

    Jatinder Pandhey
    http://uk.linkedin.com/in/jatinderpandhey

  • Charan says:

    Hi Stephanie,

    Do you know if there is any time requirement to get additional courses completed under Maine for license purposes? I have 150 credits but i do not have the 15 hours of accounting and audit. I would need to do two additional courses and just wondering how much time i have as well i need to get the 400 hours of audit- i don’t want to lose credit for passing my CPA exams! thank you!

  • Valerie says:

    Hi Stephanie,
    I’ve found your site very helpful in my decision to sit for the CPA.

    Is it still true that if I sat for the exam in past years and didn’t pass that I’m grandfathered in and I’m not required to have the 150 semester hours?
    Also please give me your recommendation for a good cpa review for an unemployed accountant who has limited finances, who has sat for the exam five years ago but desire to take the exam this year.

    thanks

  • Angel says:

    Hi Stephanie,

    I am an international student from Hong Kong in the process of obtaining a 4-year undergraduate degree in California. I do not have enough semester units to take the CPA exam yet, but do you know if I can take the exam first, then finish the required units, and then receive the CPA certificate? Also, for the 1 year experience requirement for the license, do you know if I can fulfill them at an accounting firm in Hong Kong? Last question…what are the differences between a US CPA and the HKICPA? Do I have to take extra tests if I wish to work in Hong Kong as a CPA in the long term? What is the upside of being a US CPA in Hong Kong? Or would you recommend me to take the HKICPA exam instead if I don’t plan in staying in the US in the future…I need your help!

  • Prateek says:

    Hi Stephanie !!
    Hope you are doing good !
    I need a bit of help regarding transferring the CPA credits from one state to another.

    I am a CPA from the Delaware Board and I want to transfer my credits from Delaware state to New Hampshire, as it is easier to meet the licensing requirements of New Hampshire for me. Could you please help by throwing some light on the consequences and possible flipsides of this action. Since I am in India, i have no clue about the formalities involved and I just want some practical insight on the decesion as I dont want any surprises in the end, worked really hard to clear the exam, just dont wanna mess up with the credits. Hope you understand !!

    Thanks a lot for all the help Stephanie..Keep up the good work !!

    Regards

  • Tommy says:

    Hi Stephanie,

    I have an active CPA license in the state of California. However, I live and work in the state of Nevada, and I work in private industry. I do not perform any type of attest/audit functions. I carry the title of Senior Accountant with the private company that I work for.

    Can I use “CPA” after my name on email signatures and business cards? Since Nevada adopted the Practice Privilege provision, I was under the impression that I could use the CPA designation even though my license is in California, but have received conflicting responses to this question.

    Can you confirm?

    Thanks

  • Shrusti says:

    Hey stephanie.
    Thank you so much. All your information and suggetions are really really helpful. I just have a question i am in new jersey right now, but just in case i start giving exams just give part of the exams and then have to move to chicago then will my part exams passed work over there or is it a good idea giving exams ova here or its better just to move over there n then give exams ova there.
    Will wait for your response and thank you so much for your help

  • John says:

    Stephanie,

    By far the best information source I’ve seen, and I’ve been searching a lot lately. Here is my situation:
    1. Have a Bachelor’s
    2. Started working as a Controller while attending college and raising a family.
    3. Have always worked direct for the owner who has never been a CPA @ 3 separate companies.
    4. Cannot afford the paycut to go work for a CPA firm to fulfillFlorida’s work experience requirement given current family situation.
    5. Even if I could afford the paycut most firms will not look at a 33 year old entry level (to the audit field) candidate.
    6. Am seeing several roadblocks without having the CPA desnigation to go further

    I was confused by one thing you said “Cannot hold yourself out as a CPA within the jurisdiction, i.e. cannot call yourself a CPA in the state where you get the CPA certificate.” Does this mean if I get a certificate in Florida I cannot call myself a CPA in Florida, but can in Georgia? Also, what might be the best path for me to take? I appreciate your guidance. Thanks

  • Balaji Thiagarajan says:

    Hi Stephanie,

    I have passed all the 4 papers of the CPA exam from MI State. I do not plan to work in Public accounting or set up my own practise.
    Therefore, I hope to get only a certificate (instead of license). However, since the state of MI does not have a disctinction between a certificate and a license. Therefore, I have to fulful the education & experience requirement which I do not seem to have. Can I tranfer my credits to a Two-Tier State, for ex. Illinois and get only a certificate so that I can call myself a CPA.

    Thanks,
    Balaji Thiagarajan

  • Sanjay Gaur says:

    Hi Stephanie

    Thanks for wonderful information provided by your website. I have an query. I am a Chartered Accountant from India with B.com degree. I evaluated my education and I got 125 credit hours. This, I did somewhere in 2002. Now, I am preparing for CPA exam and I applied from Michigan state since this state recognise Indian Chartered Accountant. I am working in Kuwait and I need CPA just to improve my CV (Biodata). After reading above emails, I came to know that I should get atleast certificate because otherwise, I have to have a training under licensed CPA. This is not possible in Kuwait and obvisiously, I am not US citizen so I will not come to US to have this training under CPA. Now, I want to know that if I clear my CPA examination, what proof will I have to show to interviewer that I have completed CPA as I will not have certificate. So, what to do as I can not transfer credits to Illinois because they require 150 hours should be completed before appearing in examination and I donot have those and I am appearing in August. Any suggestions will be highly appreciated.

  • Jay says:

    Hi Stephanie,

    Thanks for the information,

    I am from India, and plans to work in US based MNCs in India. I want a CPA certificate to enhance my career opportunities, Need I to take CPA license in this case,

    I have another worry, that will my CPA certificate lapse after 3 years if I didnt take license

    Thanks
    Jay

    • Stephanie Ng says:

      Hi Jay, that’s a good plan.

      The restriction is on those who take the exam outside of the US. For example, if you choose to take the exam in the Middles East, your exam credit will expire after 3 years if you don’t get the license; but if you sit for the exam in the US, there is no expiry date.

      There are a handful of state boards that have a time limit on getting the license even if you take it in the US, but the majority of states don’t have this limitation.

  • Rudra says:

    I would like to know is there any validity to submit the work experience after completing CPA exams? Like after clearing CPA exam you have 5 years to submit the work experience requirements or else you have to take the exam again.

    Thank you Stephanie for the valuable information on the CPA course.
    You have explained various queries in detail, for many International students.

    • Stephanie Ng says:

      Thanks for your note Rudra! Most states don’t have such deadlines; but a few do (e.g. Colordado and Delaware if I remember correctly. There are a few others). It’s something between 5 to 10 years. If this is a potential issue, it is prudent to double check with the state board with a quick email before applying.

      Also, if one sits for the exam outside of the US, there is a 3-year deadline. This rule overrides the state board rules. So let’s say if New York doesn’t have such restriction, if you sit for the exam in UAE, the 3-year rule applies even if you register in NY. Hope it helps!

  • Angela says:

    Hi Stephanie,

    I passed the CPA exam years ago while living outside the USA and opted to get the certificate then. Now that I’m living in the States, I’d like to apply for the licence. I’ve been working in the USA as an Accountant 18 months now but I’m not certain/doubt that my bosses are CPAs. I have very strong accounting experience. How do I go about getting the licence?

  • Natalee says:

    Hi, Stephanie

    I am currently doing a master degree in Japan and will graduate in September. I’ve signed a contract to work for an IT company here in Japan starting April next year. So basically I have around 6 months of free time. My bachelor degree was in accounting, so I am planning to take US CPA exam during that time, but I wanted to know if I were to get the certificate, how long will it be valid? I am not planning to do accounting-related work for the 2-3 years to come, will I be able to use this certificate to obtain CPA license later on or do I need to retake the exam? Thank you in advance for your help!

    • Stephanie Ng says:

      Hi Natalee, if you are to sit for the CPA exam outside of the US, I believe you need to get the license within 3 years. Not sure if there are any waivers but this is at least the official rule.

      Here are some info: https://ipassthecpaexam.com/us-cpa-exam-in-japan/

      Regards, Stephanie

      • Natalee says:

        Thank you so much Stephanie!

        I am considering taking US CPA because I have free time for 6 months and I think it will be very beneficial for my future career. I have read the attached link, thank you so much! I have an additional questions after reading the link, does the same rules apply for taking CPA exams in the US? Do I have to be licensed within 3 years if I took the CPA exam in the US? (Though I am not sure If i could, but i think i read it somewhere on your blog that as long as I go for the board that doesn’t require Social Security Number, i could take? I’m not sure) You help is highly appreciated. I feel totally lost here in Japan and nobody can answer my questions.

        Sincerely,
        Natalee

        • Stephanie Ng says:

          Hi Natalee, for most states there isn’t such a deadline for the exam credits. You may want to double check with NASBA though, because it is so much more convenient to take the exam in Japan. I am not sure how strict the 3 year requirement it to be honest because I don’t see many people talking about this being an issue. Cheers, Stephanie

          • Sammy says:

            Hi Natalee
            First of all I would like to congratulate for the wonderful work your doing .

            The experience requirement within 3 years is really difficult to get for people writing exams in middle east countries like Kuwait, Saudi

            But what about getting an inactive license in Guam where no work experience is required.Will it be acceptable.

            It will be really sad to get all your exams papers cancelled after 3 years of no work experience

          • Stephanie Ng says:

            Indeed… NASBA is working on this and here are two initiatives that I am closely monitoring:

            https://nasba.org/blog/2016/04/20/nasba-launches-cpa-experience-verification-service/
            https://nasba.org/blog/2016/05/17/presidents-memo-thinking-internationally-continues/

            The first one, NASBA experience verification service, seems to be the best way to solve this issue, but I need to research on it and find out more about this very new initiative. You might want to check it out and we can share notes. Regards, Stephanie

          • Sammy says:

            Thank you for your reply

            I think the initiatives will be great for students with relevant international experience.

            Currently the whole experience for international students are not easy.

            Worrying (i) about the credit hrs (ii) about the exams (iii) about the working requirements.

            Anyway its good news that NASBA are thinking about the international students.

          • Stephanie Ng says:

            Yes 🙂

  • Loay says:

    Dear Stephanie,

    I passed the CPA before 12 years in Illinois , and got the certificate , What shall i do to become licensed in Texas .

    Regards ,
    LW

    • Stephanie Ng says:

      Hi Loay, I am sorry but I don’t quite understand… did you mean you passed the exam 12 years ago? If so lots of things have changed… it is best to contact TX and see if they approve the transfer of your exam credits from IL for you to complete the licensing in TX.

  • rao says:

    Hi Stephanie :

    Need a clarification . I completed Bachelors degree in Statistics ( 3 year Bachelors degree from India after 12 years schooling) , passed India CA examination ; I am a Fellow member of the institute of CA of India since 1990 ; cleared US CPA examination from State of Colorado , USA in 2002.

    I have been working in the industry for the last 25 years in various countries including US. However , have never had the opportunity to work under a US CPA in order to be eligible for the license. I am not keen to practise as a licensed CPA in US or anywhere.

    I am keen on obtaining the CPA certificate. How can i get it ? I am aware that Colorado does not come under 2 tier state.

    Can I transfer to some other state and then try for the certificate ? What is the procedure for that .

    regards

    Rao

  • rao says:

    Hi Stephanie :

    One more question .

    I took my CPA examination in Denver , Colorado , USA way back in 2002.

    Since I had no opportunity to work under a US CPA , I have never thought of getting the licence.

    However , I want to confirm that my passing credits have not expired.

    Can u please confirm on this.

    thanks
    Rao

    • Stephanie Ng says:

      Hi Rao, I don’t think I can confirm that on behalf of CO state board. Please ask them directly. CO is one of the few states that might actually have a deadline…

  • John says:

    Hi Stephanie,

    I am an international student studying in California, going to graduate with a double degree in Accounting & Finance (also fulfills the 150 hour requirements needed). However, I am not planning on practicing public accounting, and will be unable to obtain the 1 year experience necessary for a CalCPA (I will be doing something in Finance instead). However, I still want to be able to put the CPA designation behind my name. Is this possible if I just sit and pass the CPA exam (receive CPA cert), but not get licensed? Thanks!

    • Stephanie Ng says:

      Hi John, CA doesn’t issue certificate, meaning there is nothing in between. However, you can explore the other states. Is your double degree a BA degree? If somehow it is a graduate degree, then you can go for the non-reporting license in MA. No experience is required. You may also explore Guam’s inactive license as well. You can check out this page for ideas: https://ipassthecpaexam.com/cpa-experience-requirements/

  • narayana rao badanidiyoor says:

    Dear Stephanie :

    Thank you for your response. The good news is that I got the confirmation from NASBA , Nashville , Tennesse that my scores never expires. It is for life !

    Initially , I wrote to Colorado State Board and they directed me to NASBA.

    I am forwarding the extract of my communication

    best regards

    Rao

    ——— Forwarded message ———-
    From: CO License
    Date: Mon, Oct 24, 2016 at 9:43 PM
    Subject: RE: (External) Fwd: CPA CERTIFICATE
    To: Sujatha Rao

    Dear Applicant,

    Once you have successfully completed all four sections of the Exam, your scores will not expire.

    If you should have any questions, please contact us at 1-866-350-0017 or emailing colicense@nasba.org.

    Thank you.

    Licensing Services
    – – – – – – – – – –
    National Association of State Boards of Accountancy (NASBA)
    NASBA Licensing Services
    P.O. Box 198589
    Nashville, TN 37219
    Telephone: 1-866-350-0017
    email: colicense@nasba.org
    – – – – – – – – – –
    http://www.nasba.org

    cid:image001.jpg@01D213EB.FC63FFE0

    From: Sujatha Rao [mailto:sujatharao.8@gmail.com]
    Sent: Saturday, October 22, 2016 1:15 AM
    To: CPAES-CO ; CO License ; Licensing
    Subject: (External) Fwd: CPA CERTIFICATE

    Good Morning :

    Just to inform that I came to Colorado way back in November 2002 and cleared all the 4 parts of the CPA examination .

    I received my pass grades in February 2003.

    My file no : 32-000-05-1098

    All I would like to know is that whether my pass grades have any expiry or that they are valid for life.

    ———- Forwarded message ———-
    From: AccountancyBoard, DORA
    Date: Thu, Oct 20, 2016 at 4:58 PM
    Subject: Re: CPA CERTIFICATE
    To: Sujatha Rao

    Good morning,

    All questions about taking the exam for Colorado as well as original license, score transfer and reciprocity must be answered by NASBA since NASBA administers all of these functions to get you initially licensed as a CPA in Colorado.

    For Exam:

    http://www.NASBA.org

    email: cpaes-co@nasba.org or call

    Inside the US:1-800-CPA-EXAM 1-800-272-3926 or 615-880-4250 outside the U.S

    For information about CPA and Firm licensing application process for Colorado, for requirements for licensing and review of new applications after passing exams and for endorsement/reciprocity and score transfer:

    For Applicants (General Inquiries)

    On Thu, Oct 20, 2016 at 3:02 AM, Sujatha Rao wrote:

    Dear Sir / Ma’am :

    I had passed all the 4 papers of the Uniform CPA examination held at Colorado , USA way back in November 2002.

    I passed all the 4 papers together in the November 2002 examination . It was second attempt , but I cleared all the 4 papers in one sitting in November 2002.

    I received the passing grades from Colorado State Board of Accountancy on February 3rd 2003 .

    The file # 32-000-05-1098

    I have attached the pass grade sheet for your kind review

    I have not gone for the licence till now.

    Can you please confirm to me that these grades / credits granted to me are for life.

    In other words can you please confirm that these pass credits will not expire for life

    I have been working as senior accounts professional for the last 25 years before passing the CPA and after passing the CPA .

    Secondly , I would like to know if Colorado will offer a certificate for me (not licence) since I understand some of the states grant this to those who are not keen to take the licence or not eligible to take the licence. I also understand that international students also look for such certificates.

    regards

    BADANIDIYOOR Narayana Rao

  • Saludos. Me ha gustado mucho leer tu sección. Me ha afinado una exposición muy cautivadora,
    aún, en varios puntos difiero un poco de tu sentir.
    He comprobado que tienes más manifestaciones, prometo agarrar un ciclo
    para interpretarlas. Ten por evidente que acompañaré todas tus
    difusiones. Te alabo por tu sitio web. Un servicial saludo.

  • narayana rao badanidiyoor says:

    sure , Stephanie

    regards

    Rao

  • Heena Chawla says:

    Dear Stephanie,

    Great Article!

    I am a CPA student from India. I am planning to give my exams from an Dubai. Is it true that if we are giving exams from an International location, we have to apply for the license within three years of passing the exam even though I do not want to do a job.

  • Sanjeev Dhingra says:

    Hi,

    I cleared all exams of CPA, is it possible to get the certificate without getting the licence.

    regards
    SD

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