We have established Mutual Recognition Agreements (MRAs) with the following countries that enable you to qualify for the IQEX:

> Australia – CA
> Canada
> Hong Kong
> Ireland
> Mexico
> New Zealand

Evidence of Qualification

Letter of Good Standing

Each time you apply for IQEX, you must submit a current Letter of Good Standing from your original institution along with your application. This letter should include your current membership status and a statement of your qualifying education.

The Letter of Good Standing must be received in our office before your Notice to Schedule will be released.

Australia – CA

Qualification

You must have qualified as a Chartered Accountant in Australia and must currently be a member in good standing with the Institute of Chartered Accountants in Australia (ICAA). If you qualified as an Australian Chartered Accountant on the basis of recognition of credentials earned in other countries, you are not eligible to apply. You must have completed the PY or CA Program.

If you qualified as a member of the ICAA, and meet one of the following educational categories, you qualify to take the IQEX:

  1. Hold a three-year baccalaureate degree with an approved major in accounting from a university accredited by ICAA, plus completion of the PY or CA Program.
  2. Hold a three-year baccalaureate non-accounting degree from a university accredited by ICAA with completion of an approved graduate conversion course in accounting, plus completion of the PY or CA Program.
  3. Hold an approved master’s degree, plus completion of the PY or CA Program.

 

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Canada

Qualification

The Canadian Institute of Chartered Accountants (CICA), the Society of Management Accountants of Canada (CMA Canada), and the Certified General Accountants of Canada (CGA Canada) merged to establish Chartered Professional Accountants Canada for an integration of the country’s national accounting bodies. The framework for uniting the Canadian accounting profession was developed by the legacy accounting bodies (Chartered Accountants, Certified Management Accountants and Certified General Accountants). The unification process protected all existing rights of members, such as rights under any existing Mutual Recognition Agreement, without granting new rights.

At the time of unification, the only IQEX MRA in effect was with the Canadian Institute of Chartered Accountants; therefore, only legacy CA members of CPA Canada can qualify for the IQEX.

In order to qualify for the IQEX, you must have passed the Uniform Final Examination (UFE) in Canada, and must currently be a member in good standing with CPA Canada or a Provincial CA Institute. If you qualified as a Canadian Chartered Accountant (CA) on the basis of recognition of credentials earned in other countries, you are not eligible to apply.

U.S. CPAs wanting to receive reciprocity in Canada should contact Chartered Professional Accountants Canada.

Hong Kong

Qualification

If you are a U.S. CPA interested in becoming licensed as a CPA in Hong Kong, you must contact the Board office where you are licensed to have them submit a Letter of Good Standing to the Hong Kong Institute of Certified Public Accountants. Contact your Board for further information. Depending on the Board, there may also be a fee associated with filing the letter.

If you are a CPA from Hong Kong and wish to practice in the U.S., please read the following for more information:

> Application Requirements for Hong Kong CPAs Applying for U.S. CPA Designation

If you are a U.S. CPA and wish to practice in Hong Kong, please read the following for more information:

> Application Requirements for U.S. CPAs Applying for Hong Kong CPA Designation

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Ireland

Qualification

You must have qualified as a Chartered Accountant in Ireland (CAI), successfully completed the CAI Final Admitting Examination, and must currently be a member in good standing with CAI. If you qualified as a Chartered Accountant on the basis of recognition of credentials earned in other countries, you are not eligible to apply.

If you qualified as an Associate of the CAI, you are eligible for the IQEX. The CAI’s ACA qualification has been certified in Ireland by the Higher Education and Training Awards Council (HETAC) as being equivalent to Level 9 on the National Framework of Qualifications. This level is equivalent to a master’s degree program. No further education requirement is stipulated.

Mexico

Qualification

You must have qualified as a Contador Público Certificado (CPC) with the Mexican Direccíon General de Profesiones de la Secretaría de Educación Publica, and must currently be a member in good standing with the Instituto Mexicano de Contadores Públicos (IMCP). If you qualified as a Contador Público Certificado on the basis of recognition of credentials earned in other countries, you are not eligible to apply. You must have passed the Examen Uniforme de Certificacion de la Contaduria Pública in Mexico (EUC), and must have met all experience requirements by the application deadline in order to qualify. If you have not passed the EUC, you are required to have been a member in good standing with IMCP as of September 27, 2002.

Your Letter of Good Standing must include your current IMCP membership status, the date you completed the EUC and the date you became a member of IMCP.

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New Zealand

Qualification

In order to qualify for the IQEX, you must have completed four years of approved degree level study at an approved tertiary, including a bachelor’s degree and coverage of required topics. In addition, you must have completed New Zealand’s Professional Competence Program and must currently be a member in good standing with the New Zealand Institute of Chartered Accountants (NZICA). If you became a member of the NZICA on the basis of recognition of credentials earned in other countries, you are not eligible to apply. You must have met all experience requirements by the application deadline in order to qualify.

The experience requirement for becoming a full member in good standing with NZICA must be completed before you are eligible for the IQEX.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the IQEX ADA Modification Form for more information.

USEFUL LINKS

Candidates & Professionals
Mutual Recognition Agreements
International Qualification Examination (IQEX)

RESOURCES

My Account
Online Scores
Reprint NTS
IQEX Frequently Asked Questions
Score Forwards
IQEX Candidate Bulletin
IQEX ADA Modification Form

CONTACT US

Toll Free: 1.888.MY.NASBA
Call Center Hours:
Monday-Thursday 8 a.m. - 2 a.m. Eastern
Friday 8 a.m. - 5 p.m. Eastern

Phone: 615.880.4250
Fax: 615.880.4290, Attn: IQEX Coordinator
Email: iqex@nasba.org

Mail: IQEX Coordinator
NASBA
PO Box 198469
Nashville, Tennessee 37219-8469