International CPA candidates, including US citizens who resides in foreign countries, have longed for an opportunity to take the CPA exam closer to home.
CPA Exam International Administration: 3 Options
For candidates with non-US background, there are 3 possible ways to become a CPA in the US:
- Take a “mini” CPA exam, known as the IQEX
- Take the CPA exam in your home or residence country
- Take the CPA exam in the US
1. IQEX
AICPA, the national association of the CPAs, have signed up reciprocal agreements with certain countries such that it becomes much easier for the certified or chartered accountants in these countries to get an additional title in the United States.
IQEX is a 3-hour exam (vs the regular 14-hour CPA exam). You must be a member of the following associations to enjoy the benefits:
- Legacy of CICA (Canada)
- IMCP (Mexico)
- ICAI (Ireland)
- ICAA (Australia)
- HKICPA (Hong Kong)
- NZICA (New Zealand)
Note that you still need to pick a state and go through the regular requirement notably related to working experience to get the full license. Please go to this page on IQEX for further information.
2. Taking the US CPA Exam in Your Home or Residence Country
In 2011, AICPA launched a number of new CPA exam international centers around the world. The current sites are located in the following countries:
These countries are selected based on the following 4 criteria:
- Volume demand as demonstrated by candidates from those countries taking the exam in the United States
- Ability to deliver the exam without legal obstacles
- Security threat to the CPA exam (in terms of physical security and intellectual property)
- Existence of established prometric centers
What’s the Same as the Domestic Testing Sites
- Exam format
- Testing windows
- Setting (sites also run by Prometric)
- Education and experience requirements
What’s Different
- *IMPORTANT* You have to obtain the license within 3 years after passing the CPA exam. In most states, there is no restriction if you take the exam within the US.
- Some state boards don’t participate in this international administration program. Check out the list here.
- More expensive exam fees:
- AUD: $307.97
- BEC: $327.49
- FAR: $307.97
- REG: $327.49
FAQs
(i) I am not a citizen/resident of these countries but I live pretty close by. Am I eligible?
No, I am afraid not. You have to be a citizen, permanent resident or long-term resident of these countries in order to get qualified. Proof of your status is required.
The exception is for the middle east countries, notably Egypt, Qatar, Oman, Saudi Arabia and Jordan. The citizen, permanent resident and long-term resident may sit for the exam in Bahrain, Kuwait, Lebanon, and the UAE. Same case applies to South American countries taking the exam in Brazil.
Citizens and permanent residents of India are now allowed to sit for the exam in the Middle East. Here is the announcement from AICPA for your reference.
(ii) I am applying for California and I live in Egypt. Can I take the exam in one of the international locations?
No, not for California, because the state board does not participate in this arrangement. Here is a list of non-participating states for your reference.
(iii) Anything else I should be aware of?
You cannot get a refund or apply for an extension of the NTS should you fail to appear for the exam in the international location.
Looks Like I am Qualified. What’s the Next Step?
Go to the NASBA page for the desired state and there should be a button called “Test internationally” (for example, for Colorado it is in the bottom right hand corner of the page). Click away and pay the fee.
3. Taking the CPA Exam in the US
This is the default route — travel to any of the 55 jurisdictions and sit for the exam. This is the way if you do not qualify for the #1 and #2 route.
It may seem unfair that some people are allowed to take the exam in their home country… but Route #3 has been the only way for every international candidate before 2011. Hope this makes you feel better 🙂
Another Option…
If you live close to Guam, you can sit for the exam there too! I took the exam in Guam and spent a couple of days vacationing afterwards. There is an extra $200 fee if you choose to take the exam in Guam.
Any Other Questions?
NASBA has a hotline for international candidates:
1.CPA Exam Services (newly extended hours)
- 800-CPA-EXAM or 615-880-4250
- Days and hours of operation: Monday – Thursday, 8 a.m. to 2 a.m. and Friday, 8 a.m. to 6 p.m. Eastern Standard Time (UTC – 5)
2. Guam Call Center
- 1-855-CPA-GUAM or 671-300-7441
- Days and hours of operation: Monday – Friday, 7 a.m. to 4 p.m. Guam uses Japan Standard Time (UTC + 9)
For Further Information
- Official AICPA international testing FAQ
- International candidate consent agreement (wordings on the 3 year restriction can be found on p.2)
I am Here to Help!
Besides asking a question on Facebook, you can sign up for my newsletter specifically written for you as an international candidate. From there you can learn about whether getting the CPA is possible for you, and if so, how to proceed.
Enter your name and email address and
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Aamer says
I live in Saudi Arabia and applied in Guam board for CPA registration and will testing from Bahrain. I have received my NTS from NASBA but when I try to schedule my test online for Bahrain, the website does not work. It either does not show a location for selection or it does not show the highlighted dates to select from. I tried contacting prometric centres for help but its really hard to reach them. I dont understand how i should schedule my test.
Would appreciate if I could get any help on this from your experience.
Thanks
Stephanie Ng says
Hi Aamer, it’s hard for me to show you exactly but you need to pay extra for the international location. Maybe that’s why you get stuck.
Here is the explanation on NASBA’s page (under scheduling):
After you apply for the Exam through a Board participating in the international administration and you receive your Notice to Schedule, you may then apply to take the Exam in an international location and pay the additional fees per Exam section. Note: These fees are non-refundable.
You will need a valid Passport or National ID Card in order to apply. You can attend the selected Exam section(s) in the selected international location only. During the application process:
If your Mother’s Maiden Name was not entered on your original application, enter “Unknown” where Mother’s Maiden Name is requested.
When trying to pay the additional international fees, all of your candidate information must match what we already have in the system.
After the registration process is complete for each examination section, you will need to wait at least 24 hours before you schedule your appointment at the testing center through Prometric.
Please check out this NASBA’s page and see if you can figure it out: https://www.nasba.org/exams/internationalexam/
Khaja Aamer says
Hi Stephanie,
Thank you for your reply. You are right. The international testing fee has to be paid before scheduling the test on Prometric. I was able to book my test immediately after paying the international test fee.
Stephanie Ng says
Good to know Khaja. Thanks for comfirming! Stephanie
Mohammad Zakir says
Hi
I’m living in Canada (Alberta) as a Permanent resident. Can you please suggest me how should I proceed for CPA(USA) Exams? Should I have to contact any organization/Institute or get an admission? Should I have to get registered ? I can travel to USA to appear for the exam.
Please suggest me the steps to take to proceed.
Thanking you
Stephanie Ng says
Hi Mohammad, you can select a state with a more favorable exam requirements. This is a good page to start: https://ipassthecpaexam.com/cpa-application-for-international-students/
But why don’t you go for the Canadian CPA? It would be a lot more relevant. I have an introductory page here:
https://ipassthecpaexam.com/how-to-become-cpa-in-canada/
Dheeraj Mundra says
Mam
I m living i n India and have completed my Chartered Accountancy course and pursuing for CFA and FRM course .is CPA a better option for getting a high salary for doing jobs in countries other than USA such as Singapore
Abdihafid Farah Ahmed says
I am live in African special Somalia. I want to applying to CPA and I have 4 years degree of Business and One year MBA, So, my question say ” how can I information helps Me to became CPA ? can you help us for that.
thanks.
the best regarded.
Stephanie Ng says
Hi Abdihafid, it sounds like you are fine with the degree requirement but you’ll have to check whether you have enough accounting hours. You’ll need to figure this out with the info here: https://ipassthecpaexam.com/cpa-education-requirements/
If it is all too confusing, I mention a professional that can help you (with a fee). Good luck!
salim says
I Have completed my Inter CA and planning to do CPA can i enroll
Lev says
Hi,
Does the AICPA plans on offering the option to sit for the exam at the Prometric center in Israel?
Thank You
Eyad says
Hi,
In AICPA website, Yemen is included so Yemenis can have the CPA exam in one of the middle east countries. If so, please confirm and update your website.
Is it required for those international candidates to have an experience in public accounting or not?
Thank you,
Nikita Khanna says
Hi,
I am currently registered with California state Board and have my evaluation done from WES. I have earlier appeared for my exams in the USA.
But i wish to reappear for my exams from UAE. Is that possible?
Parveen Saini says
I have done BCom and CA inter from India. How many credits do I receive for doing so n what should I do to fulfill all the credit requirements. As I’m planning to move in USA in December as my husband works there . I wanted to continue my further studies in USA without taking much time.and also my articleship will complete in September 2018.
vivian says
Hi
I’m living in NIGERIA (LAGOS) as a Permanent resident. Can you please suggest me how should I proceed for CPA(USA) Exams? Should I have to contact any organization/Institute or get an admission? Should I have to get registered ? I can travel to USA to appear for the exam.
More so, I already have ICAN (ACA) from Nigeria.
Please suggest me the steps to take to proceed.
Thanking you