What is the IQEX?

The International Qualification Examination (IQEX) is for accounting professionals who are members of non-U.S. professional associations that have entered into mutual recognition agreements recommended by the U.S. International Qualifications Appraisal Board (IQAB) on behalf of the U.S. accounting profession. IQAB is a joint body of the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA).

The IQEX covers ethics, professional and legal responsibilities, business law and taxation related specifically to U.S. accounting practice. The IQEX exam 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. The IQEX currently uses an administration of the Uniform CPA Examination’s Regulation (REG) section. The content of the exam is outlined in the REG section of AICPA’s Uniform CPA Examination Blueprints. Task Based Simulations are included in the exam. IQEX candidates are expected to familiarize themselves with the format and navigation for these questions by visiting the CPA Exam Sample Tests & Features and Functionality Video found on the AICPA website for a walkthrough and authentic hands-on experience.

Before applying to take the IQEX, it is strongly recommended you familiarize yourself with the IQEX Candidate Bulletin and eligibility requirements.


Eligibility Requirements

We have established Mutual Recognition Agreements (MRAs) with the following professional associations that enable you to qualify for the IQEX:
> CPA Australia
> Chartered Accountants Australia and New Zealand (CAANZ)
> CPA Canada (CPAC)
> Hong Kong Institute of Certified Public Accountants (HKICPA) NO LONGER ACCEPTING APPLICATIONS
> Chartered Accountants Ireland (CAI)
> CPA Ireland
> Instituto Mexicano de Contadores Publicos (IMCP)
> Institute of Chartered Accountants of Scotland (ICAS)
> South African Institute of Chartered Accountants

Important Notice for HKICPA Candidates: On December 31, 2022, the MRA with Hong Kong is expiring and WILL NOT be renewed. Please review the deadlines below as no exceptions will apply (These dates are tentative and are subject to change).

  • September 30, 2022 – Deadline to apply to NASBA for the IQEX Examination
  • November 4, 2022 – Deadline to take the IQEX Examination
  • December 2, 2022 – Deadline to apply to NASBA store for IQEX score forward to the selected board of accountancy
  • December 30, 2022* – Deadline to apply to a State Board of Accountancy for CPA License

* HKICPA candidates applying for CPA Licensure to AZ, NY, and TN will be required to obtain the CPA License prior to January 1, 2023. Other jurisdictions may allow an application submission for CPA Licensure. Please check with your jurisdiction directly.

If your professional credential institute is not listed and you want to be licensed as a CPA in the U.S., you will need to take the Uniform CPA Examination as a candidate of one of the 55 jurisdictions:
Learn more about the Uniform CPA Exam
Read about becoming a CPA
> Begin the CPA Exam Application Process


Examination fee is $835.00

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notice to Schedule (NTS). The examination fee is not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fee under specific circumstances utilizing the Exception to Policy Form.

Applicants with Disabilities

In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the IQEX Testing Accommodations Request Form for more information.

For additional information, contact the ADA Manager at ada@nasba.org.

Wall Certificate

Showcase your achievement! After you have passed the International Qualification Examination, visit the NASBAstore to order an optional decorative wall certificate.




Candidates & Professionals
Mutual Recognition Agreements
IQEX Wall Certificate Service


My Account
Pre-Approved Personal Items
Exam Site Closures
IQEX Frequently Asked Questions
Score Forwards
IQEX Candidate Bulletin


Exception to Policy
IQEX Testing Accommodations


Toll Free: 1.866.MY.NASBA
Call Center Hours:
Monday-Thursday 8 a.m. - 2 a.m. Eastern
Friday 8 a.m. - 5 p.m. Eastern

Phone: 615.880.4250
Fax: 615.880.4290, Attn: IQEX Coordinator
Email: contact-us

Mail: IQEX Coordinator
PO Box 198469
Nashville, Tennessee 37219-8469