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Author: Kyle Barrier, Associate Director, NASBA International Evaluation Services
Posted: March 15, 2023

Not sure which jurisdiction(s) you may qualify to apply for the CPA Exam and/or CPA Licensure, or looking for guidance on where to apply? NASBA International Evaluations Services (NIES) offers a unique service for candidates interested in becoming U.S. CPAs. The 55 U.S. Boards of Accountancy can issue a CPA License, and the education requirements can differ for each. For some candidates, this can make the jurisdiction selection a complicated process. 

The Undecided Jurisdiction Evaluation is a great service to help navigate the complexities leading to education eligibility. NIES offers guidance for jurisdiction(s) that are a potential fit. Selecting a jurisdiction is based on the education, residency and social security requirements of the jurisdictions in which we provide services. Once our Undecided Evaluation is finalized, you will be emailed with the results. Up to three jurisdictions will be given as options. Your overall equivalency statement, total semester credits, accounting credits and business credits will also be included. If our assessment indicates that you do not meet the educational requirements for any jurisdiction, the deficiencies will be noted on your report. NIES will review both international and U.S. higher education when performing the Undecided Evaluation. Work experience is NOT included in the Undecided Evaluation.

The requirements to obtain a CPA license can commonly be referred to as the 4 E’s (education, examination, experience and ethics).

E #1 – education requirements will vary from one Board of Accountancy to another.

E #2 – examination requirement is the Uniform CPA Exam. 

E #3 – experience requirements vary across accountancy boards but generally require at least one year of experience. 

E #4 – ethics is an ethics exam that may or may not be required by a Board of Accountancy.

NASBA International Evaluation Services is proud to help prospective U.S. CPAs fulfill their career goals. Don’t let the complexities around differing education requirements keep you from starting or finishing your CPA journey. The Undecided Jurisdiction Evaluation can be an option for you.