In conjunction with the AICPA and Prometric, NASBA provides the opportunity for international administration of the Uniform CPA Examination to be offered in Japan, Brazil, Bahrain, Kuwait, Lebanon and the United Arab Emirates. Applications were accepted starting in May 2011 with the first opportunity to test occurring in August of 2011.

The U.S. CPA exam is being offered internationally for the first time as a service to foreign nationals in response to rapidly escalating international demand for U.S. CPA licensure.

The CPA Examination application process is basically the same for U.S. and international candidates. In order to qualify to take the CPA Examination outside the U.S., candidates will have to establish their eligibility through a State Board participating in the International CPA Examination Administration program.

Prospective candidates must select the participating U.S. jurisdiction to which they will apply, contact the Board of Accountancy (or its designee) in that jurisdiction to obtain application materials, submit completed applications and required fees as instructed, and once deemed qualified, register for the examination. After receiving the Notice to Schedule, you may then register to take the examination in an international location through a participating state board.

> Ready to apply? Learn more about the specific rules and requirements

For candidate convenience, NASBA has extended call center hours and an international number. The hours of operation and contact phone numbers are as follows:

CPA Examination Services

Call Center hours:
Monday – Thursday:
8:00 a.m. – 2:00a.m
8:00a.m. – 6:00p.m.
Eastern Standard Time (UTC-5)

Guam Call Center

855-CPA-GUAM or
Call Center hours:
Monday – Friday
7:00a.m. – 4:00p.m.
Japan Standard Time (UTC+9)


Candidates & Professionals
Mutual Recognition Agreements
International Administration of the CPA Exam (I-Exam)


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


NASBA Meets with the Crown Prince of United Arab Emirates and the Abu Dhabi Accountability Authority
U.S. CPA Exam to be Administered Outside the U.S. for the First Time
August Set for U.S. Uniform CPA Examination International Administration