International Administration of the Uniform CPA Examination
In conjunction with the AICPA and Prometric, NASBA provides the opportunity for international administration of the Uniform CPA Examination (Exam) to be offered in England, Scotland, Ireland, Germany, Japan, Brazil, Bahrain, Kuwait, Lebanon and the United Arab Emirates.
The Exam application process is basically the same for U.S. and international candidates. In order to qualify to take the Exam outside the U.S., you will have to establish your eligibility through a jurisdiction participating in the international administration of the Exam. Jurisdictions who do not currently participate in the international administration of the Exam are listed below.
To test in an international location, you must first select a participating U.S. jurisdiction, contact the Board of Accountancy (or its designee) in that jurisdiction to obtain application materials, and submit a completed application and required fees as instructed. After receiving the Notice to Schedule (NTS), you may then use the NTS to apply to take the Exam in an international location.
Scores for candidates testing at an international location are released on the same timeline as domestic scores.
The following jurisdictions DO NOT currently participate in the international administration of the Exam:
Certain jurisdictions have specific rules and requirements to sit for the Exam, as well as qualifying for CPA licensure after passing the Exam. Before applying in any jurisdiction to take the Exam in an international location, be sure to read:
Your residency status determines the test centers in which you are eligible to take the Exam. To find out where you are eligible, see the table below:
Regardless of which Board of Accountancy has declared you eligible for the Exam, in addition to paying any domestic testing fees, you must pay additional fees for each Exam section you plan to take internationally.
Those fees per Exam section are:
To schedule the Exam in an international location:
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