Foreign Credential Evaluation for CPA: Here’s What I Recommend

foreign credential evaluation for cpa

Question: I did not get my degree in the US. How do I know if my coursework fit the educational requirements?”

Answer: Get a foreign credential evaluation for CPA.

Here is an overview on what evaluators do, and how to pick the right one for your application:

Note: Texas evaluate the transcript themselves. Candidates do not need to go through these third-party evaluation agencies.

Don’t like videos? Here is the same information in text format:

How to Select Foreign Credential Evaluation for CPA

Before you contact an evaluation agency, you need to select the state in which to register for your exam. There are two reasons:

  • Each state has its own list of approved evaluation agencies — you don’t want to pay for a report that is not recognized by the board.
  • Each state board has slightly different qualifying rules. Therefore, the agency needs to know which rules to apply to when reviewing your transcripts.

Once you settle on a state and get the list of approved agencies, you can pick one based on:

  1. Evaluation fee
  2. Turnaround time
  3. Reputation

1. Evaluation Fee

The fee ranges from $100 to $300 — price difference is closely correlated to turnaround time. For example, NIES is fast but it’s expensive. FACS is one of the most affordable agency charging $100 for most states, but it takes around 6 weeks.

Most state boards require a “course-by-course” evaluation. This is different from the “general evaluation” that some agencies are offering. Please read the fee schedule carefully when comparing the fees.

There may also be rush services available but expect to add another $100 to the price tag. With proper planning, you can avoid this extra cost.

2. Turnaround Time

The number of days required to produce a report varies considerably. Most agencies have a 2 week turnaround time, but can vary from 5 business days to 8+ weeks.

3. Reputation

The evaluation process is both an art and a science. It is possible that an evaluators gives you more credit hours than the others.

Having said that, the evaluation result should not be substantially different as evaluators run the risk of getting disqualified by state boards. Because of this, I personally do not recommend an agency based on how “lenient” it interprets your transcripts.

I do recommend agencies that have better customer service, because a friendly evaluator makes your life much easier during the exam application process. I ran a little experience and you can take a look at my findings at the end of this post.

Tips on Foreign Credential Evaluation Process

1. Submitting the Documents

Most foreign credential evaluation agencies require the candidates to send in the original or official transcript . By original, it refers to the copy issued by your school that is sent to you in a sealed envelope; by official, it means a copy (either the original or certified copy) sent directly from your school to the agency.

In most cases, this requirement is set by the state board. For example, California state board asks the evaluators to issue report only if the candidate supplies the original copy.

I understand that in some countries it is impossible additional copies of your transcript. Customer service is very important because a good evaluator can suggest a way to work around this issue instead of insisting on getting what is officially required.

Note: if your current name is different from the name on the transcript (e.g. maiden name), you need supporting document to show the reason of name change, e.g. a marriage certificate.

2. Translation of Documents

If your transcript is issued in a language other than English, a word-for-word translation is required.

You can explore whether there is an in-house translation service at the evaluation agency. If not, you can either get it translated by an official / governmental agency (as in China), or you can contact a translation service that is a member of American Translators Association (ATA).

It is best to check with your evaluation agency and see if they have a preferred translation service.

3. Sending Extra Info to Expedite the Process

Another thing to help the agency is to send in your course outline/syllabus so that the agency has full information on the content of your qualifications.

4. Estimating the Turnaround Time

I list out the estimated turnaround time for each foreign credential evaluation agency below. It only starts to count after all the required documents are submitted.

For rush service, it is counted in business days. For example, a 2-day rush service takes 2 business days.

5. Tracking the Progress

Some evaluation agencies have online tracking systems, while others may have an email notification service. A few have no updates and you have to call them to check. You may take this into consideration if it is important for you keep track of the progress.

What if I Don’t Know Which State to Register?

NASBA International Evaluation Service (NIES) offers an “undecided state evaluation” that helps you identify qualifying states based on your education.

Update: NIES seems to have terminated this service.

Alternative: you may want to chat with Leslie-Anne Rogers, who specializes in the CPA exam qualification service for more than 20 years. She charges a fee but she is very experienced.

List of Evaluation Agencies

I mentioned about a little experiment on these agencies. This is what I did: I sent out the same email message to all evaluators and asked them 2 questions on behalf of candidates. I recorded the time and detailness/ usefulness of the reply. The experiment was done in 2015:

Prompt and Personal Reply

Evaluators accepting original and/or official transcripts only:

Evaluators accepting attested / certified photocopies of transcripts:

Prompt but Generic Reply

Slow Reply / Hard to Reach

Either no reply after follow-up email, or email address not available

Please note that this list is based on one experiment only. I am constantly collecting info from readers to improve my analysis. Please tell me your experience if you have gone through the process.

For Your Further Reading

Other Questions?

You are most welcome to sign up to my FREE mini-course designed for international candidates. Feel free to learn more about this CPA exam mini-course here before signing up.

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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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  • Shreekala Nayar says:


    I am a Bcom graduate from University of Mumbai and MBA from ICFAI University, Tripura with 10 years of working experience. I am currently in Glasgow, Scotland and wish to pursue CPA. I wish to get some clarity with regards to the following :

    1.Am I eligible considering my educational qualifications
    2.My work experiences are in financial sector and banking sector. Does it qualify for the experience
    3.Currently I am based in Glasgow, Scotland and hence can I give my CPA exams here

    I would highly appreciate if you could clarify my doubts and help me to start ahead with my course.

    Thanks & Regards

    • Stephanie Ng says:

      Hi Shreekala,
      Thanks for your note.
      1. Yes I tihnk you are fine with the degree (BCOM + MBA) but depends on your MBA concentration you may or may not need extra accounting courses
      2. It may be a stretch… do you touch any accounting? Some states may be ok with financial management.
      3. You will have to take the exam in the US

      By the way, if you work in UK, why US CPA? I am not sure if it is well recognized over there unless you aim to work in US companies. Regards, Stephanie

  • Gaurav says:

    Hello Stephanie,

    I have done graduaton (3 years) in Bcom and one year specialized diploma in Financial Management after that. I am thinking of pursuing CPA from Massachusetts and for the same I am thinking to go through NASBA International Evaluation Services.
    Do you think its a good idea or wastage of money or there is a better option?


  • Charles Wilson says:


    I did a 4-year BEng honours degree in Electrical Engineering in University of Sierra Leone in 1992, a masters in Electrical Power Engineering in UK in 1996 and another undergraduate BA honours degree in Accounting and Law in the UK in 2013. Will I be eligible for the 4-year degree and the accounting credit hours.


    Charles Wilson

  • sri says:

    Hello Stephanie

    I have done my graduation (Bcom) 3years and have completed my CA internship of 3 and a half years. I intend to pursue CPA. Will i be able to join or what other course i need to complete before joining for CPA.
    I want to pursue CPA in california. I live in california.

    Thank you

  • Uday says:


    The information that you have provided is really helpful, I like the way you present the information about the things that most students would have !

    I happen to be in a big mess right now, I am a B.COM (computer) graduate from india, I wasnt serious about my studies during my graduation days so i failed in my exams and had backlogs and had to write them again and pass them. I cleared my degree in 3 years thankfully.

    I just wanted to know if that was going to effect my credits ? Because i do not a masters degre.

    Please help !

  • Val says:


    First of all thank you for this website ! Its really helpful !!

    I’ve tried to do the evaluation of my foreign diploma with NASBA International Evaluation Services (NIES) because i want to apply for sitting the cpa exam. But NIES require that all the documents must be send to them directly from the issuing institution. The issue is that my university just does not provide those kind of services and the administration refuses to send information to anybody. I have my Bachelor of Accounting diploma on me, the transcripts and translations signed by notary. My question is can I use some other evaluation agency and is the evaluation going to be accepted by NASBA when the agency is different then NIES (which they recommend) ?

    Thank you for your time !

  • Seun says:

    Hello Stephanie,

    I am Seun from Nigeria. I have higher National Diploma in Accountancy and Ordinary National Diploma in Accountancy from The Polytechnic, Ibadan Nigeria West Africa. I am also an Associate Chartered Accountant of Institute of Chartered Accountants of Nigeria.

    I want to know the chances I have to get the CPA certification and how to go about it.

    Thank you


    • Stephanie Ng says:

      Hi Seun, I am afraid I don’t know enough about your higher national diploma to give an opinion. It is best to invest on an evaluation report to make sure. Your Chartered accounting qualification is likely not counted though. Regards, Stephanie

    • Tayo says:

      Hi Seun. Please do contact me by email: flashyt2000[@]
      I’m in same situation only that I have HND only and ICAN. I’d like to know how you went about your evaluation.

  • Harini says:

    Hi Stephanie,

    I am from India. I am (3years)) and and a qualified chartered accountant. I am planning to register in Alaska and write my exam in international location ( kuwait ). Now that alaska accepts only nasba evaluation service, I need to do it there. Will nasba evaluation service accept official transcript stamped and sealed by my university and sent by me. Or is it necessary that only my institution has to send. Pl enlighten me on this.


    • Stephanie Ng says:

      Hi Harini, sending directly from school is the standard procedure, but if you have difficulties doing that, feel free to talk to the reps at NIES. They do receive quite a lot of requests from India and I am sure they will help you solve that.


  • Abdul Qadir says:

    Hi Stephanie

    Can you please guide me if Oxford Brookes BSc. Hons Degree in Applied Accounting (3 years) and Executive MBA (2 years) from a recognized but DISTANT LEARNING university in Pakistan serve the purpose for meeting CPA Educational Requirements. I am a Chartered Accountant from Pakistan and do not currently have a Bachelor’s degree. I am taking ACCA exams to get the BSc Hons degree from Oxford Brookes University and at the sametime I am registering with a distant learning University in Pakistan that will allow me to complete my Executive MBA. Since I am taking a long route I dont want my efforts wasted. What is your take on this.

    • Stephanie Ng says:

      Hi Abdul, since your case is quite different from the traditional education background, it is hard for me to comment. If you are very serious about the CPA exam, please get an evaluation report and with that you can confirm whether you are eligible or not. Good luck! Stephanie

  • Afra says:

    Dear Stephanie:

    I m afra from Singapore. I have a accounting deploma of financial university in two years. I know it is not enough.I have pass all exam papers of Acca. But not yet get the member until I fulfill the 36 months relevant work experience. I also get the degree of the oxfords brooks unversity through Acca coursework. Hence, maybe you can give me some advice on which state I can apply for with my Acca transcript. I just want to seek opportunities with my friends in USA. My friends told me some state accept the certification of Acca.
    Best regards

    • Stephanie Ng says:

      Hi Afra, a few states accept ACCA as exam credits, but not as an equivalent to a 4-year degree. Your case is quite complicated so I suggest that you get an evaluation report to know for sure. Good luck! Stephanie

      • Syed Azhar Hashmi says:


        Which of the few states could you please name few so even i can pursue cpa through such states.

        • Stephanie Ng says:

          I am afraid you narrow down your search first. It’s hard for me to choose for you without knowing much of your overall background… Regards, Stephanie

  • Shreekala Nayar says:

    Hi Stephanie,

    Thank you so much for your response. I am in UK for a short term only and plan to settle back in India where there are US companies. And hence decided to purse this course.
    However I do have further queries as well. Hope you may be able to guide me here as well.
    1)For international students, evaluation has to be done from NIES. When contacted them further, they said I can send my original certificates to them directly instead of the transcripts from the institution through the return shipping procedure. Wanted to know how safe it is.
    2)Transcripts are also requested while applying online for NTS through cpacentral which is to be sent to the CPAES. If NIES provides confirmation via the originals sent to them ,can that be produced to CPAES for the NTS application?
    I cant travel right now to India for the transcripts and hence had these queries.


    • Stephanie Ng says:

      Hi Shreekala,
      Some states recognize credential evaluators other than NIES but for your specific question, I guess it’s safe enough… I know there is always risk but they also understand that that copy is very important to you. It might be helpful to remind them again that it’s your only copy.

      Yes, normally it is fine. But since I didn’t go through NIES myself, it is best to double check with them.

      You actually need to travel to India to get that?? Wow…

      Hope it helps! Stephanie

  • Vivian says:

    I have a bachelor of commerce (major in accounting and finance) in Australia with 3 years working experience in accounting firm in Australia. Now i’d like to get CPA in US. Is it possible?
    Which state has less requirement to get CPA ?

  • Shreekala Nayar says:

    Hi Stephanie,

    Thanks for your reply. You are really helpful. Such blogs can help many people and also clarify their doubts. Thanks again.


  • Guneet Kaur says:


    I have a query regarding my evaluation which I have already got done for Alaska state board but it recently came to my notice that Alaska does not consider WES evaluation any longer.So as per the new regulations I will have to get it done for California state board now.I have already submitted documents & paid the required fee when I got it done for Alaska state board. Kindly let me know if I have to re-submit the documents & will I have to pay again the whole amount for the same?


    • Stephanie Ng says:

      Hi Guneet, I am afraid you need to do that, at least for the registration part. Or you can consider getting another evaluation report that is accepted by Alaska? Not sure which one will save you money.

      Another thing to beware is that California does not grant license to those without social security number. They let you take the exam, but not getting the license. A lot of international candidates get stuck in California.

  • Shreekala says:

    Hi Stephanie,

    Your website is of great help. It seems to be like a one point contact for most of the queries regarding US CPA. Your are doing a great job through your website.

    I just went through your site regarding which states to apply incase of International candidates. One of the state mentioned was Illinois wherein SSN is also not required for the license on completion of the exam . What is your suggestion regarding New York, as for this also, no SSN is required and the exam can be taken at the International location. Moreover, no Ethics exam is required to be taken in case of New York jurisdiction.

    I have taken a 6 month break from my job and do not wish to settle in US but would like to pursue a course in the interim which can add value to my education and also be useful when I am ready for a job in India. As there are many US companies in India, I opted for this course. Besides, my 10 yrs of experience was in finance field and in future also, I wish to continue in the same field.

    Also would like to know, what is the pros and cons with a CPA without license in India or abroad.


    • Stephanie Ng says:

      Hi Shreekala, thanks for your note and sharing. Yes, I suppose for Indian candidates aiming to work in US companies, it makes a lot of sense to get the CPA title. For New York, you are correct and it’s good as long as you can fulfill their educational and licensing requirements.
      It is better to have a NY license if you plan to work in NY; otherwise, it doesn’t matter much.


  • Nandhini says:

    Hi Stephanie,

    Hope you are doing well!!
    I’m Nandhini from India. I did my Bachelors in commerce with finance specialization and my masters in OD & HR. My Master degree has few business papers and one accounting paper. Am I eligible for taking CPA exam.

    Thanks so much for your help


    • Stephanie Ng says:

      Hi Nandhini, you should likely be ok with the degree requirement, but may not short on the accounting credit hours. you can take some non-degree courses to get it done, but it’s hard for me to know how much and which one you need. If you are serious about this exam, it’s worth getting an evaluation report so you’ll know for sure.

  • Moataz says:

    Hi Stephanie

    Is the result of the foreign evaluation for the international credential depending on the Board requiring the evaluation or it is standard whatever the board was. since my colleague with the exactly same international degree get from the same evaluator 150 Credit Hours and I get 130, I cannot find an explanation for this.

    • Stephanie Ng says:

      Hi Moataz, it depends on the state requirement so it could be different. But you can check with your evaluator, just in case they misunderstand some of your courses.

  • Axat Shah says:

    Hi Stephanie.
    The video regarding foreign credential evaluation was very helpful. Thanks for that. My question is that 90 credit hours for BCOM is irrespective of marks?
    I got 47.5 percent aggregate do i still qualify for 90 credit hours?

    • Stephanie Ng says:

      That’s right, the grade doesn’t matter but you have to at least pass that particular course. Regards, Stephanie

  • Gaurav says:

    Hello Stephanie,
    First of all thank you so much for this valuable website. This has been really very helpful. I live in India and got my evaluation done from NIES. Does it really matter from which state you get the CPA license ? I am thinking of going for Alaska from available options as it has most flexible CPA license requirements. What’s your thought on this? Also, as soon as i confirm the state to NIES i need to send the application to that state – right ?

    • Stephanie Ng says:

      Hi Gaurav, quite a lot of readers try Alaska, although I personally find the rules too vague and so don’t give me the assurance that it works. You should pick a state before getting the evaluation. If you can’t decide, you can choose the “undecided jurisdiction” option (costing $100 more) and NASBA will tell you which states work for you. Regards, Stephanie

      • Gaurav says:

        Thanks Stephanie for the quick reply. I have gone for the undecided evaluation only and Alaska is one of the option apart from Maine and Massachusetts. For Massachusetts SSN is required for the license. So now what you suggest? Also please confirm if the next step would be to send an application to the selected state board.

      • Gaurav says:

        Thanks Stephanie for the quick reply. I have gone for the undecided evaluation only and Alaska is one of the option apart from Maine and Massachusetts. For Massachusetts SSN is required for the license. So now what you suggest? Also please confirm if the next step would be to send an application to the selected state board.

        • Stephanie Ng says:

          Hi Gaurav, Alaska is good it’s just that I am not 100% sure about their experience requirement. They don’t seem to have a very fixed guideline that I can follow or recommend. But you can always check with them first.

          Maine doesn’t work in my opinion because it strictly requires SSN. For Massachusetts, they accept ITIN (instead of SSN) if you can get it. You can explore that because MA’s experience requirement is more flexible in my opinion esp if you are qualified for their non-reporting license.

    • Aroon says:

      Hi Gaurav,

      I have a few question regarding getting the documents evaluated with NIES.I am planning to apply for evaluation through them as well.

      Did you submit your original documents and did they return them safely? Or is it possible to apply using attested copies?

      How long did it take for the evaluation to complete?


  • Awtar says:

    Hi Stephanie,
    You are really doing a good job. I am an Indian immigrated to California,US on Green Card in Dec 2015. I have done (1985) from MD University, Rohtak, India. I have done 3 yrs CA Training and passed my CA Intermediate exams in 1993. I have done MBA (Finance) from IGNOU (Indira Gandhi National Open University, New Delhi, India). I have 25 yrs + experience in the field of Finance and Accounts.Please guide me about my eligibility to sit for CPA exams. Thanks AWTAR

    • Stephanie Ng says:

      Hi Awtar, thanks for your note. Your BCOM + MBA should be good with the degree and 150 hour requirement. Not sure if you have enough accounting credit hours. If you don’t mind the possibility of taking a few more classes to make it up, you are good to get the evaluation report to know for sure.

      Then, on the experience, if you had public accounting / auditing experience before, you *might* be able to get it recognized by having your former boss (who hopefully is a CA in your country) to sign the verification form. But if it is not public accounting work, then they likely won’t recognize.

      It’s not the end of the world but you will have to count on your new job to accumulate the experience. Typically, if you are “CPA ready” (i.e. fulfill the exam requirements), it’s already a plus on the resume in the eyes of CPA firms. Hope it helps! Stephanie

  • Abubaker says:

    Hi Stephanie
    I’m Abubaker from Sudan. Studying ACCA (Part 2). If I have advanced diploma in Accounting and Business from ACCA, does this certificate quilify me to apply for CPA

    • Stephanie Ng says:

      Hi Abubaker, I don’t think so unfortunately. It is no longer seen as an equivalent to a 4-year degree (except maybe Virginia, but they strictly require a social security number of which you probably don’t have as a non-US resident).

      In some states they may grant some accounting credit hours, but you still have to figure out how to fulfill the degree requirement first.

      please read this page for more details:

  • Oliyad says:

    Hey, I’m oliyad from ethiopia at yhis moment permanent resident of US and I have aquired a Bachilor degree in Sociology from Eyhiopian University; and I have a 7 year work experience around social work, so I want to please you that to qualify this degree work in US.

  • Abubaker says:

    Hi Stephanie
    Your explanations and information that you provided have been very useful to me

  • Verma says:

    Hi Stephanie,

    I have completed 3 year of Bcom and currently one year of MCom. The only problem is i have not cleared one of the subjects in Mcom. Is it fine to apply for evaluation will the evaluation agency only take pass exam into consideration for evaluation. Please advise me as i would like to take CPA

    • Stephanie Ng says:

      Hi Verma, yes they only consider the courses you have passed. So for your MCOM, you can still get some credits from your other courses. You will most likely need to complete the MCOM someday to fulfill the degree requirement though. Ideally, if you finish everything and graduate from MCOM, you have a lot more choices in terms of choosing the state board. Regards, Stephanie

  • Sona says:

    I have done B. COM from Maharashtra, India and also cleared group 1 of IPCC and I have 3 years of work experience i.e. 3 years of articleship in a chartered accountancy firm..
    Wanted to know if I’m eligible to take admission for CPA in US..
    Please guide me

    • Stephanie Ng says:

      Hi Sona, it depends whether the state board sees your IPCC + BCOM as an equivalent to a 4-year degree. Even if they do, you will need 30 credit hours of extra course (about 1 year of courses) to fulfill the 150-hour requirement. As for your work experience, most states require that you work under a US CPA. It doesn’t mean you need to work in the US, but under a US CPA anywhere in the world.

      Please read this page for further details:

      If you are very serious about the exam, you can still get an evaluation report to find out the BCOM + IPCC interpretation. Good luck! Stephanie

  • Sona says:

    Thank you for your comments…
    The CA under whom I worked is also a CPA from US..
    Can I get a certificate from him for my work experience??
    Or do I require something else..
    Please guide
    And also let me know from where can I get the evaluation test

    • Stephanie Ng says:

      Oh that’s great. As long as he/she is actively licensed during the time you work for him/her, it’s good. The first step is to explore which state board to go for first, then check which evaluation agency they approve, and lastly submit a request. You can usually do that online. Regards, Stephanie

  • Shreekala Nayar says:

    Hi Stephanie,

    There are various suggestions provided like how to clear the US CPA at first attempt. Such as appearing for 1 or 2 sections per testing window or the order of subjects to be taken, so on and so forth. Since you have given this exam yourself and also get reviews from other CPA students, would like to know :

    1. Can I give all the 4 papers of CPA in Oct 2016 testing window itself? CPA 2017 exam pattern seems to be more difficult and want to clear before that.

    2. Using 2014 material would be sufficient?

    3. Since I need to travel to an international location to write the exam, can I appear all the 4 papers at a stretch, like 4 papers across 4 days continuously or on alternate dates?


  • Shreekala Nayar says:

    Hi Stephanie,

    Thanks for your prompt reply. Will surely check out with the links provided. Have a great day.


  • nabarun banerjee says:

    Hi Stephanie,
    . I am a master degree holder from university of Calcutta, India evaluated my credentials from joseph silny and associates to appear from new York state board. They gave me a 150 credit hour report and also confirmed me that they sent a copy to the state board. Now is there any a way to confirm whether state board of new York received the same , before applying of NTS? Can you please advice me in this regard?
    Regards nabarun.

  • Stephanie Ng says:

    Hi Atul, why don’t you go for the Canadian CPA directly? It’s quite tough for BCOM + CA to get the US CPA license in my opinion. you may need to make up for quite a few classes. You may want to check out this page for Canadian here:
    Regards, Stephanie

  • ankit bhardwaj says:



    • Stephanie Ng says:

      Hi Ankit, the US state board requires at least a 4-year degree. For Canada, I am not too sure but I believe they are fine with that. Regards, Stephanie

  • Lakshmi says:

    Hi Stephanie,
    I am Lakshmi from India. I have a non accounting 3 year degree from an Indian university and a mba (part time – correspondence) in finance for 2 years. do I qualify for cpa or I need to do any course related to accounts for accounting credit hours? I read many of your posts but still unable to find a solution for my problem. Also I don’t have any relevant working experience. Please help.
    Thanks in advance.

    • Stephanie Ng says:

      Hi Lakshmi, it is hard to tell but you may be lacking sufficient accounting credit hours. It is possible to make up for all those but it will be quite a bit of money, time and effort. Do you think it’s ok? Stephanie

  • lakshmi says:

    Hi Stephanie,
    thanks for your response. i have decided to take up M.Com in Accounting and Finance. But as a correspondence course. will that help in fulfilling the needed accounting credentials? Please clarify.

    • Stephanie Ng says:

      Hi Lakshmi, whether non-US correspondence degree is determined by the state board, and each may have different rules. I am afraid I can’t generalize. If you have a few state boards in mind, you can email them with this specific question. Good luck! Stephanie

  • Lakshmi says:

    Hi Stephanie,
    I have short listed few states based on my eligibility criteria. just listing the states for your reference.
    New York, Montana, and south dakota
    Please help as to what I should do next to make myself eligible for cpa

  • Abbas says:

    Hi Stephanie,

    I am Syed and I applied for evaluation from NIES for NY state. I have MA and MBA from Pakistan and BSc from Oxford Brookes from UK. They evaluate my Pakistani qualifications and give me 120 credit hours but they didn’t evaluate my BS degree in which I took prerequisite auditing course and write in the report that NY board don’t accept certificates. I need suggestions from you:
    1- Do you think their non-evaluation of BS degree is correct? I replied to them for explanation of non-evaluation of BS degree, since, its a degree not a certificate.
    2- If they insist what other options I have? I am thinking to go for Virginia CPA but I wonder that whether NIES would then evaluate my BS degree for Virginia? Since, they didn’t evaluate for NY.

    • Stephanie Ng says:

      Hi Abbas,
      Thanks for your note. I assume that your Oxford Brookes degree is granted based on your ACCA? Many states see that as simply ACCA which they don’t count unfortunately. But it is best if you ask NIES for the exact reason why (which you have done, that’s good).

      Because of this, it is hard for me to know how VA sees it, but generally they are more flexible. Good luck! Regards, Stephanie

    • Juan says:

      Hello Syed,

      How is your evaluation going? I have similar problem with you.

  • Tayyab Khalid says:

    Hi Stephanie,

    Hope you are doing well.

    I am ACCA member and currently working in EY Riyadh. Kindly guide me if I am eligible for CPA.? I asked NASBA for evaluation requirements but they responded they don’t evaluate it.



    • Stephanie Ng says:

      Hi Tayyab, if it is ACCA alone (as a professional qualification), I believe most if not all states do not recognize it. If you get a degree based on ACCA (e.g. Oxford Brookes), then they may consider it, at least partially to fulfill the educational requirements. Regards, Stephanie

  • Sameer Chadha says:


    I am a BCOM plus CA from India, can I go for the CPA from California ?

    And what’s the procedure for getting foreign transcripts evaluated by CPA?


  • SBohara says:

    Hi Stephanie,

    I have done my BCom+CA Inter from India for which I was awarded 136 Hours. I registered with Alaska for the CPA exams and passed all 4 parts last December. Now my query is that in order to obtain a license, I’ll need the remaining 14 Hours for which plan to do a MBA from a college in Dubai.

    However, I want to know if the college that I choose for my MBA would be suitable for the 14 Hours. Is there any resource available to determine this?

    Many thanks in advance.

  • Ikhlaas says:

    Hi Stephanie,
    I am currently finishing my 4 year Bachelor of Business Science from the University of Capetown with my Specialization Finance (Honours) and Accounting. I am also completing my CFA level one this year. I wanted to know whether this will be enough to qualify for the California CPA exam and if te CFA level 1 being passed will have any weight in the decision. Thank you

    • Stephanie Ng says:

      Hi Ikhlaas, thanks for your note. You should be fine with the degree requirement but you’ll need to check how much accounting credit hours you have and see if you get enough. Each state board has slightly different requirements on the number of accounting credits. Then, to get the license, you’ll ultimately need 30 more credit hours, but they can be non-degree and can be in any discipline. I am afraid CFA is a professional designation and doesn’t count.

      California doesn’t issue license to non-SSN holders, just to let you know. Regards, Stephanie

  • Shweta Bengani says:

    Hello Stephanie,

    I have done 3 years of Bachelors Degree in Accounts from India with Second Division. I will be joining University of Houston Clear Lake from Fall 2016. I have taken MS in Accounting. It is an AASCB accrediated college.

    I wanted to know whether I will be eligible for sitting in CPA exam after completing the Post graduate degree in accounting from UHCL or I will need to do something additional to become eligible.

    Waiting for your reply

    Shweta Bengani

    • Stephanie Ng says:

      Hi Shweta, is your MS one year or two years? If two years, you should be totally fine; if one year, you may need 30 credit hours for the 150-hour requirement. These non-degree credit hours can be in any subject, as long as you fulfill the minimum accounting and business credits. Regards, Stephanie

  • Kristin says:


    I will soon graduate with a bachelors degree in accounting (4-year), from an American University. I want to get my CPA license in Florida, and I am planning to do a Master in accounting. To get the 150 credit hours needed, would it be possible for me to do a master abroad?

    Can I find out beforehand if the classes I plan to take will be counted towards the 150 credit hours?

    And, are there any countries where the education system is more similar to the US system? Countries that would be preferable in order to receive credits?

    Thank you!

    • Stephanie Ng says:

      Hi Kristin, sure you can do that. In you case, simply get a foreign credential evaluation on the credits you got from outside of the US (i.e. no need to send them your bachelor degree courses). Once you get that done, the rest of the application is the same.

  • William says:

    If I got evaluuated by an accredited evaluator, but havent yet set plan to take the board exam soon, will it expire?

    • Stephanie Ng says:

      Hi William, no one seem to have set a deadline for that, but I would say try to use it within a year… Regards, Stephanie

  • Parth says:

    Hi Stephanie,

    I am from India and have completed my MBA( Finance).
    I got evaluated by FACS and I stated the MAINE state in the form and i met the requirement of 150 hours but there is a short of 3 hours regarding auditing and ethics part.
    the exact wordings are

    He has completed at least 150 semester hours.

    Mr. —— program of study included at least 15 semester hours of accounting. Based on the

    transcript submitted to us, he did not complete courses in auditing and ethics at —-University.

    so can i apply for the exam ?

    • Stephanie Ng says:

      Hi Parth, you can fulfill the course in auditing and ethics somewhere else. But note that Maine needs a social security number to get the license. Please make sure you have one before proceeding. Regards, Stephanie

  • Bah says:

    Hi Stephanie,

    I did my 3 yrs bachelor degree (Bachelor of banking management ) in 2003 from India then recently i have opted for EPGDM (18 months ) specialize in Finance from Officially accredited/recognized by the University Grants Commission, India, Have completed the course successfully partially (That is one subject have failed and need to re attempt)

    Can I qualify for 150 hours

    Can i apply further for CPA further evaluation

    Need your suggestions pls advise how do i proceed further


    • Stephanie Ng says:

      Hi Bah, I believe you need top up your 3-year degree to be at least a 4-year one. Not sure how they see EPGDM but if you don’t graduate, I don’t think it can be counted as a degree. But you can still get an evaluation to find out for sure.

  • Selam says:

    Hi i am from Ethiopia. I have 3years degree in Accounting & Finance from Addis Ababa university and Masters in MBA specialized in Marketing from Unity University, both from my native country and total of 141 crefit hours. I have more than 3 years related work experience. I would like to know if am eligible to sit for CPA exam and/or if i can get any sugestion to continue further to sit for cpa. Thank you.

  • Aroon says:

    Hi Stephanie,

    I have done by B.COM and M.COM courses through distance education (NAAC A grade) University in India. I have also completed Indian CA program,

    I am now planning to apply for CPA US. As part of the process, i understand that i need to get my education evaluated. I realized that i have missed my 1st year mark sheet of my BCOM. I have a photocopy of the same with me. For they rest of the years i have all original transcripts and graduation certificates.

    I have applied for a duplicate mark sheet, but since the process is very slow, I do not expect to receive the same in the next few months.Is it possible for me to apply for evaluation of credits with a photocopy of my transcripts ? (I can submit original docs for all years except the 1st year)


    • Stephanie Ng says:

      Hi Aroon, some evaluation agencies are willing to accept certified photocopies and then they will do the verification directly with the school. They are understandably more expensive. Is your copy at least certified? You can check with the agencies — the second group under “Evaluators accepting attested / certified photocopies of transcripts”

  • Riyaz Sarang says:

    Hi Stephanie,

    I have bachelor degree (Major Economics) + MBA (Finance) and per evaluation I have got done about 5 years back, I have 150 credit hours. However, I do not have accounting credit hours. This year I have completed CMA, USA. So, my query is, whether CMA will be considered towards accounting credit hours or no?



  • Son says:

    HI Stephanie,
    I’ve got a 4-year BS degree with 137 credit hours in Vietnam in Bank and Finance (less than 24 accounting-related hours included) and pass 11/14 papers of ACCA (3 professional papers left). I’ve also had 2+ years of professional experience in one of the big 4 accounting firms back in Vietnam. I currently reside in California so intend to go for US CPA.
    Please kindly advise me if there’s any chance I’m eligible for CPA examinations and whether ACCA can play as some extra credit hours in my case.

    Thanks and regards

    • Stephanie Ng says:

      Hi Son, it is possible in CA because I believe CA does give some credits to ACCA courses. I am not sure how many and how they count it though, because ACCA tends to change their curriculum every few years and the board needs to look into that.

      There is a worksheet from CA board that is designed to guide you through the process (to count the credits). You might want to check that out.

  • Halla says:


    I’m writing on behalf of my fiancé, who lives in India. We’re trying to get him qualified for his CPA in Oregon where I live.

    He completed his BCom and LLB (law) and has been working as a lawyer for the past three years. Because he’s coming to the US, he’s going to make a career change. He has 6yrs of education total.

    We need to have a NASBA evaluation done for Oregon, but we’re not sure if he needs to do the International Advisory Eval (in anticipation that he may need to compete more education) or the International Credential Eval to find out if he’s qualified already.

    Have you ever had someone with a masters degree in law and the Bcom try to apply credits towards qualifying for a CPA? This must be an unusual circumstance.

    Any advice would be greatly appreciated. Thank you! – HB

    • Stephanie Ng says:

      Hi Halla, we have readers who have all sorts of background 🙂 If you can pretty much count the number of credit hours (in terms of all hours and those from accounting and business), you can pick the regular option for NIES. OR requires the “standard” 24 credit hours for accounting and another 24 hours for business. He is likely ok with the BCOM courses alone. Plus the LLB to fulfill the 3 year requirements… likely ok in my opinion. If he lacks a course or two, he can easily get it done in nearby community colleges.

      So I am quite positive on his application. Good luck!

  • Manoj Patel says:


    This is manoj patel form india
    I have Three yerar ) M Com Part – I ( One Year ), Chartered Accountant , MBA Finance from IGNOU.

    whether i am eligible to sit in cpa exam of Illinois state ?

    • Stephanie Ng says:

      Hi Manoj, I am not sure but but I believe you should be able to pass at least the degree requirement (BCOM + MBA) You’ll need to apply and see if you are fine with the minimum accounting requirements. If not you will be almost there, so I am quite positive about you able to take the exam. Please double check, but IL should still be responsible for their own credential evaluation, meaning you don’t need to get a third-party evaluator for that.

      You may want to take a look at the process:

  • Anil Kumar says:

    I am writing on behalf of my son who is studying in India.

    He has done B Com (3 Year Course) and doing MBA (Accounting) and wish to pursue CPA.

    Whether he will be eligible to sit for CPA Exam once he complete the course.

    I would highly appreciate if you could clarify my doubt.

    Thanks & Regards,

    • Stephanie Ng says:

      Hi Anil, he will likely be ok with the degree requirements but probably also for the minimum accounting requirement given he is concentration in accounting in his MBA. Please ask him to check out my site and pick a state to register. You are such a lovingly devoted father but if your son is old enough to take MBA, he should be able to handle this himself 😉 It is more efficient for him to follow up with the state board etc.

  • Nazia says:

    Dear Stephanie,

    I have a 3 years bachelors’ (B.COM) degree from India and 2 years’ Post Graduation Diploma in Business Management (PGDBM), specialization in Finance from Wigan & Leigh College (The main branch is in Manchester, England but I have done from one of the branches in India). In addition, I have 7.8 years experience in Finance field, including company like Ernst & Young (3.9 years) as a Financial associate. Am I eligible to take CPA exam in USA? I have authorization to work in USA but find it hard to get an accounting job without CPA.

    Kind Regards,

    • Stephanie Ng says:

      Hi Nazia,
      Countries have different definition of diplomas so it’s hard for me to tell whether it’s counted or not. If you are serious about the CPA exam, it’s worth getting the credential evaluation report to know for sure.

  • Rahul says:

    Hi, I am a B.Com from India, with a MBA in finance, work experience of 6 years, including 3.5 years in consulting (3 years in Deloitte and 0.5 years in EY – Current role in finance transformation). Am i eligible for CPA exam?

    • Stephanie Ng says:

      Hi Rahul, BCOM + MBA is likely fine with the degree requirements, but you may still need to fulfill some accounting credits given your MBA isn’t concentrating in accounting. You’ll know for sure after getting the credential evaluation report.

  • Tatiana says:


    I have an evaluation from “Immigration, Diversité et Inclusion Québec”, in French. Should I translate it in English? Will that help me or I have to get a new one from the listed above evaluators???

    Thanks in advance!!!

    • Stephanie Ng says:

      Hi Tatiana,
      If you are getting the report for CPA exam application, then you’ll most likely need a new one because state boards require a course-by-course evaluation. Regards, Stephanie

  • Olusegun Opabunmi says:

    Hi Seun,

    Please I am in a similar situation and i would like to know how many Credit hours did your OND and HND give you? Was it up to 150 Credit Hours?

    I can be reached on

    Thanks in advance,

  • Kiran Kumar says:


    I am Kiran Kumar Anumalla from India. I am B.COM and CA. I have 3 years of post qualification experience. I would like to do CPA.I have few questions,

    1) Which evaluation provider shall i select? Who will give more points to my academics ?
    2) I am thinking to apply Guam state CPA? Does it work?

  • Mithun K Sen says:

    Hi Stephanie

    I hold a BSC in Electronics , an MCA and an MBA in Finance. Would i be eligible for CPA?


  • Sagar Nawathe says:

    Hi Stephanie
    Thanks. Given inputs are very informative for CPA students. I am 39 yrs old from India and wish to appear for US CPA (from Dubai). I passed Masters of Commerce in Accountancy in Y 2000. Took additional one year as repeater. Am I eligible for this course ?

  • Sanjay says:

    Hi Stephanie,

    I don,t know how to than you for having such a lovely website.

    I got my foreign credential evaluation report that I requested for applying to New York CPA. As per the report the total credit is more than 150 but the report gives detail for Accounting and business service which total to 149 credit hours. I think there are 6 more credit that the report does not mention and should come under other section. Do you think the report need to change as it does not mention the detail credit for subject other than accounting and business service

  • ARSLAN says:

    Hi Stephanie,

    I’m a permanent resident of CA,USA. I have a BSc Honors in applied accounting degree from oxford brooks university and have completed 10 out of 14 exams of ACCA. Further more I have experience of an accountancy firm from UK of about 2 year and also have 3 year banking experience from Pakistan. Can u pls guide me in getting CPA license.

    • Stephanie Ng says:

      Hi Arslan, it sounds like you may not have a 4-year equivalent… I am afraid you need that though. It would be costly to go for a master’s in accounting but it is one of the solutions.

  • Mayuri says:

    Hi Stephanie Ma’am,
    I’m currently pursuing B com(Hons.) from Aligarh Muslim University, India and CA IPCC. I want to know that in order to complete the 150 hours requirement as well as to meet the accounting requirement, which course (MBA or M Com) I have to taken after my B com.
    Please help me as to what I should do to make myself eligible for CPA.

    Thanks & Regards

    • Stephanie Ng says:

      Hi Mayuri,
      It doesn’t matter as long as you can fulfill the accounting requirement of your state board. I would try to pick a course that you find interesting and helpful in your career down the road. It’s pretty important consideration when you try to get a job after the master’s. Good luck!

  • Devi says:

    I have my B.Com degree from Bharathidasan University and Masters in Financial Management from Pondicherry University and I am planning to take CPA exam in Maryland, am I eligible to take the CPA exam? Do you have any reference for me to evaluate my Indian certificates?


    • Stephanie Ng says:

      Hi Devi, you are probably ok but as you said you’ll need a foreign credential evaluation report to know for sure. As long as you select one that is approved by Maryland state board, there is little difference in which evaluator to pick. You may pick based on price or speed. Good luck!

  • Hina says:


    I’ am ACCA member with relevant experience of 3 years. Now i i wish to attempt CPA exams..
    what are the requirements? do i qualify for that? plus i have master’s equivalence certificate issued from HEC Pakistan.

    • Stephanie Ng says:

      Hi Hina,
      I don’t think they count ACCA as educational credits, and not sure what you mean by the master’s equivalent. On the surface, it is a bit of a stretch, but if you are serious about the US CPA exam, the best thing is to get the foreign credential evaluation report (as discussed above). Good luck on a smooth application process!

      For education requirements, please refer to this page:

  • Christina says:

    Hello Stephanie,

    I am completing my Master in Accountancy program from Hong Kong and the program/school is AACSB accredited. I know I want to apply for the New York jurisdiction. However, since I am in Hong Kong (I have Canadian citizenship), do you know which countries I can go to take my CPA exams?
    I know I can’t do it in Japan as they require to be a legal resident and I know I can do it in the US and Canada but they’re 15 hours away from Hong Kong.
    Do you know if I can do the exam in Guam or elsewhere?
    Thanks for your response in advance.

  • Natasha Kumra says:

    Hello Stephanie,

    I have have done & in 2011 from GNDU in India. After that i started persuing my CA course. Only my final exams are left, but i could not clear them even after trying for several times. Even my training is complete which is mandatorily to be done as per the rules of ICAI.
    what do you think, Is CPA a good option for me?
    Am i eligible?
    What will be the duration?
    Any clue…. choosing which state would be better?
    Sorry for asking soooo many question, I am very confused.


    • Chandrasekhar says:

      You are eligible for CPA since you have and I would suggest you to go for education evaluation from NASBA for undecided jurisdiction by paying required fee and submitting the required documents. They will evaluate and suggest you to select 1 among 3 jurisdictions that are best suited for your qualifications. Duration of the course depends on you. If you are good enough you can complete it in 1 year or even 6 months. But once you pass the first exam you have to complete other 3 within 18 months. CPA is good option, it is globally recognized. I have done CA in may 2012. I would suggest you to complete CA as well. I did my evaluation through NASBA and opted New Hampshire. All the best.

  • Chandrasekhar says:

    Hello Stephanie,

    I have received my evaluation report and i selected New Hampshire. What is the next step to be followed. I want to take FAR exam in may. Kindly suggest me good reference book.

    Thanks & Regards,

  • Zita says:


    Could you help me, I have BS and MS in business from Latvia, Europe-170 credit hours but I am not pretty sure about my accounting hours. NASBA refused me to do pre-evaluation for me for Colorado. It’s to soon for me to go officially for license but if I would know that I qualify than I will start to prepare for exam, if I don’t qualify than not. Like you know it’s big money and I don’t want to waist time and money for preparing for nothing. What you can suggest me?

  • Zita says:


    Could you help me, I have BS and MS in business from Latvia, Europe-170 credit hours but I am not pretty sure about my accounting hours. NASBA refused me to do pre-evaluation for me for Colorado. It’s to soon for me to go officially for license but if I would know that I qualify than I will start to prepare for exam, if I don’t qualify than not. Like you know it’s big money and I don’t want to waist time and money for preparing for nothing. What you can suggest me?

  • William says:

    Hi Stephanie,

    I have seen on the NIES website that there is this PSV ish thing.

    Do you know something on this?

  • davidraja says:

    Dear Sir/Madam

    I am K.Davidraja

    From New York

    I reached to USA by Green Card

    I have completed Two degrees at Srilankan Universities

    Which are Master of science in applied finance(02 years) and Bachelor of commerce(04 years)

    My question is

    How can get CPA license at USA New York?

    OR Have any exemption to sit exam?

    what to do to get CPA license?

    Please reply

  • davidraja says:

    How to do credit evaluation?will you recommend any one?
    what is the process?
    I have MSc in applied finance(02years) and Bachelor degree(04years)
    Am i eligible to apply to CPA?

    Best regards

  • SACHIN Deshpande says:

    Hi Stephanie,
    I am a US Permanent resident.
    I am a member of Institute of Chartered Accountants of India since 1999. I have done 2 yr B.COM. I practiced as a Chartered Accountant from 1999 to 2005 in India.
    I am planning to do CPA in California. Am I eligible for California or should I pick some other state?
    Thanks and regards

  • Yassin says:

    I have a from India, and a Msc Human Resources Management. I live in the UK but i am thinking about moving to the US. Would i be able to get a CPA with just those qualifications?
    Thanks for you time.

  • SHIBU P says:

    Hi Stephanie,

    I did my graduation in BBA, and Masters in MBA (International Business), with specialization papers in Finance and accounts. Am i eligible to take CPA examination.

    How should i start the education eligibility process.


  • Oriyomi says:

    I have a Bsc in Accounting from Nigeria, i have a Masters in Mangerial Psychology. Am i eligible to start the CPA exam. Please i need a reply asap. Thanks.

  • Veronica says:

    I have an accountant degree in Mexico and higjher studies as well in Mexico, I live in Ohio now and I want to make my CPA, what should I do?

  • Amit says:

    Hello Stephanie

    My application to Ohio accountancy board for CPA through Nasba is rejected on the grounds of lack of professional ethics as its requirement

    I am BCom+CA+ CFA Level 3 candidate. How can I meet this requirement of professional ethics

    Will My CFA level 1 and 2 results will suffice to meet Cpa exam requirement

    Otherwise, How can I meet this requirement

    Your prompt response will be appreciated


  • Manisha Sarkar says:

    Hi Stephanie,

    I have done three years, Two years, also PG Diploma in Management, apart from that CA Intermediate. Also around 16 years of work experience in Accounting and Reporting in US Company.

    I had Accountancy in all these courses.

    Do you think these will be enough for being eligible? if yea in which state should I apply.

    Do you have any idea about PSV by data flow, as it will be difficult to get the transcript from the universities, Is this a good option to try?



  • Ginna says:

    Hi Stephanie,

    Thank you for all information in this website. I am a Certified Public Accountant from colombia, Do I need to present the CPA in the US anyways? I currently live in NY.

    Thank you

  • Maninder says:

    Hi Stephanie
    I have bachelor in pharmacy that is 4year degree program and MBA in finance from India , already got evaluation from WES ( for degree 138 semester credits and 40 semester credits for MBA ) . I just want to know that for which state I m qualified , I live in California and have SSN .
    Plz let me know I m really confused

  • Wali Muhammad says:


    I am a Bcom graduate from Karachi University and ACCA Affiliate, with 16 years of working experience. I am currently in Saudi Arabia and wish to pursue CPA-Canada. I wish to get some clarity with regards to the following :

    1.Am I eligible considering my educational qualifications and Experience.
    2.Will I get any full/Part Exemption if pursue CPA-Canada
    3.Where Can I give my CPA exams, as I am planning to move to Canada

    I would highly appreciate if you could clarify my doubts and help me to start ahead with my course.

    Thanks & Regards

  • Noman says:

    Hello Stephanie,

    I have recently immigrated from Pakistan to the United States (New York) in August 2017 and wishing to pursue CPA here. Below are my credentials:

    1. B.Com (University of Karachi) – 2 years program
    2. ACCA Member
    3. CIA Qualified
    4. 5+ years of working experience.

    I am confused as to what first step to take towards enrolling into CPA. Please summarize the process step by step which I need to take in pursuing CPA.

    Thanks and Regards,
    Noman Khan

    • Faisal says:

      Hi Noman, I am a CA from Pak, could you share which state you finally selected to go ahead for your CPA. My e-mail is fu.memon at gmail.

  • sandip kumar padhi says:


    I have applied for international student Credential evaluation for CPA through NIES. My evaluation is pending till now, Could you please tell , how much time NIES takes for evaluation. Sometime i feel i have done a mistake by applying through NIES, i should have gone for other evaluation services.

    Please reply

  • DEEPTI says:


    I have done Bcom from Annamalai University through correspondence.completed CA Inter and completed 3 yrs article ship under CA. Partly MBA finance qualified from ICFAI University. I have good work experience in finance.

    Please confirm if I am eligible for CPA and is my experience and article ship considered for license requirement.

    Thanks in advance.

  • Deepa Rane says:


    I am MCOM with MBA in Finance learned in India. Also worked with Chartered Accountant for 2 years in India (so, do I need to send work certificate while sending evaluation documents, I mean will that help?)

    Also last year I took Income tax course from H&R block & currently working with them. Learned Quick books from Intuit Inc. the online version, so do I need to send those documents too for Evaluation?

    I’m planning to take Virginia state board CPA exam, so which evaluators will be good for perfect evaluation out of the following?

    1) International Education Research Foundation
    2) Academic credentials Evaluation Institute
    3) Educational Credentials Evaluators
    4) Josef Silney & Associates
    5) Foreign Academics Credential Services
    6) NASBA
    7) International Consultants of Delaware
    8) World Education Service

    Please reply me at the earliest, I’m glad that I got this blog


  • Oluwatoyin Emily POPOOLA says:

    I am Popoola Oluwatoyin Emily. I am a Nigerian but presently live in France. I want to write the CPA exams but do not know how t g about it. I have the below qualification;
    . B.Sc. Accounting from the University of Nigeria, (NSUKKA).
    . Member of Accounting Technicians Scheme (AAT) under the Institutes of Chartered Accountants of Nigeria.
    . ACCA London, Part 1 passed.
    MBA Accounting from Carlfield University,Texas, USA.

    Am I eligible to write the CPA exams? Can I do it here in France or I will need to come to USA? If yes, I can I go about it?

  • Linda Tso says:

    I am Linda, HK resident.
    I am full member of HKCPA through PBE (equivalent degree course) and QP course of HKICPA, hold Master degree – Master of Accountancy from The Chinese University of Hong Kong (No undergrad certificate).

    I am wonder whether qualified to take IQEX ( my intention is New York State or any other states you think be qualified for me)

    Will be highly appreciated for your reply.

    Best regards
    Linda Tso

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