CPA Ireland

A holder of the Irish CPA Credential may be eligible to obtain the US CPA credential via this agreement if he or she is a member in good standing of CPA Ireland and meets all the additional criteria set out in each of the following sections and applicable US jurisdictions’ laws and State Board rules.

Member in Good Standing

You must be a member of good standing with CPA Ireland.

Education

To meet the education criteria of the eligibility requirements of this agreement, an Irish CPA must:

• Hold at least a baccalaureate or higher degree; and
• Have completed CPA Ireland’s Professional Accountancy Qualification Programme, including Financial Reporting, Audit and Assurance, and Taxation courses at the final examination level. For the purposes of this MRA, only exemptions received via coursework at approved colleges/universities will be accepted.

Examination

To meet the examination criteria of the eligibility requirements of this agreement, an Irish CPA must:

• Have completed CPA Ireland’s Professional Accountancy Qualification Programme, including Financial Reporting, Audit and Assurance and Taxation courses at the final examination level. For the purposes of this MRA, only exemptions received via coursework at approved colleges/universities will be accepted.

Experience

To meet the experience criteria of the eligibility requirements of this agreement, an Irish CPA must:

• Have completed a minimum of three years relevant work experience prior to obtaining the Irish CPA credential and being admitted as a member of CPA Ireland AND
• Have completed an additional two years of relevant work experience after obtaining the Irish CPA credential and being admitted as a member of CPA Ireland.

Continuing Education

• To meet the CPE criteria of the eligibility requirements of this agreement, Irish CPAs must be in compliance with the continuing professional development (CPD) requirements of CPA Ireland.

Materials to Be Submitted

The following documents must be submitted to support your application

• Letter of Good Standing from CPA Ireland
• To confirm the additional experience after membership has been completed, you will need to submit a Verification of Experience form.
• If the supervisor that signs your Verification of Experience form is not licensed as a CPA in the U.S., you will need to submit a Verification of Supervisor’s Licensure form.

Exclusions

Irish CPAs who obtained their Irish CPA credential by qualifying under a reciprocal agreement that CPA Ireland may have with another professional accountancy organization are not eligible under this agreement. This includes all mutual recognition agreements, reciprocal membership agreements, and other similar agreements which CPA Ireland may have or have had at any time.