International Administration of the Uniform CPA Examination

In conjunction with the AICPA and Prometric, NASBA provides the opportunity for international administration of the Uniform CPA Examination (Exam) to be offered in Japan, Brazil, Bahrain, Kuwait, Lebanon and the United Arab Emirates.

The Exam application process is basically the same for U.S. and international candidates. In order to qualify to take the Exam outside the U.S., you will have to establish your eligibility through a jurisdiction participating in the international administration of the Exam. Jurisdictions who do not currently participate in the international administration of the Exam are listed below.

To test in an international location, you must first select a participating U.S. jurisdiction, contact the Board of Accountancy (or its designee) in that jurisdiction to obtain application materials, and submit a completed application and required fees as instructed. After receiving the Notice to Schedule (NTS), you may then use the NTS to apply to take the Exam in an international location.

Scores for international candidates are released on the same timeline as domestic scores.

Participating Jurisdictions

The following jurisdictions DO NOT currently participate in the international administration of the Exam:

Alabama Maryland
California Mississippi
CNMI New Jersey
Delaware North Carolina
Idaho Virgin Islands
Kentucky  

 

Certain jurisdictions have specific rules and requirements to sit for the Exam, as well as qualifying for CPA licensure after passing the Exam. Before applying in any jurisdiction to take the Exam in an international location, be sure to read:

 

Eligibility

Your residency status determines the test centers in which you are eligible to take the Exam. To find out where you are eligible, see the table below:

> International Testing Center Eligibility Table

 

Fees

Regardless of which Board of Accountancy has declared you eligible for the Exam, in addition to paying any domestic testing fees, you must pay additional fees for each Exam section you plan to take internationally.

Those fees per Exam section are:

Auditing and Attestation (AUD) $307.97
Business Environment and Concepts (BEC) $327.49
Financial Accounting and Reporting (FAR) $307.97
Regulation (REG) $327.49

 

Scheduling

To schedule the Exam in an international location:

  • 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.

nasba

RESOURCES

International CPA Exam FAQ
CPA Exam Japanese Landing Page
AICPA website
NASBA Candidate Identification Cards
NASBA International Evaluation Services

ApplyNowButton1

CONTACT US

CPA Examination Services (CPAES)
800-CPA-EXAM
615-880-4250
cpaexam@nasba.org
M-Th: 8 a.m. - 2 a.m.
F: 8 a.m. - 6 p.m.
Eastern Standard Time (UTC-5)

Guam Call Center
855-CPA-GUAM
674-300-7441
M-F: 7 a.m. - 4 p.m.
Japan Standard Time (UTC+9)