NASBA National Association of State Boards of Accountancy

IQEX Guide as Your Resource

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IQEX

Author: Dina Barabash, Content Development & Web Specialist, Communications
Posted: Feb. 24, 2026

Let’s start at the beginning – what is IQEX? For those who may be unfamiliar, IQEX is the abbreviation for the International Qualification Examination. The purpose of IQEX is to facilitate the U.S. CPA qualification process for accounting professionals from other countries like CPA Australia, Chartered Accountants Australia and New Zealand (CAANZ), CPA Canada (CPAC), Chartered Accountants Ireland (CAI), CPA Ireland, Instituto Mexicano de Contadores Publicos (IMCP) and South African Institute of Chartered Accountants (SAICA).

The IQEX covers ethics, professional and legal responsibilities, business law and taxation related specifically to U.S. accounting practice. The IQEX is NOT a substitute for the U.S. CPA Examination and is used only to test areas related specifically to accounting practice in the U.S. Successful completion of the Examination is one of the requirements for licensure through an established mutually recognized agreement (MRA) by the participating states and territories (jurisdictions) of the United States.

The IQEX Candidate Guide is a resource intended for individuals who plan to take the IQEX. The guide includes valuable information on the Exam including how best to prepare, applying, scheduling concerns, taking the Exam and even information about receiving scores once completed. With over 30 pages of pertinent information, candidates are strongly encouraged to review the Guide to help them successfully navigate their CPA journey.

Additionally, candidates will find call center contact information and an appropriate email address to assist with any further questions. So, if you plan on taking the IQEX, be sure to take a look at the Guide to ensure success!