International Qualification Examination (IQEX)

What is the IQEX?

NASBA offers the International Qualification Examination (IQEX) to qualifying candidates. The purpose of IQEX is to facilitate the U.S. CPA qualification process for accounting professionals from other countries whose professional bodies have entered into mutual recognition agreements developed by NASBA and the American Institute of Certified Public Accountants (AICPA). These agreements have been established with the 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 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.

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

NASBA CPA Mobile App

The free NASBA CPA Mobile App, available on iOS and Android, supports Uniform CPA Examination candidates by offering convenient, mobile-friendly access to:

• Exam applications and status updates
• Personalized alerts and notifications
• Jurisdiction-specific guidance
• Key exam and credentialing information
  Our goal is to make the CPA Exam process more accessible, transparent, and candidate-focused.

To begin the IQEX process:

1. Sign up for an Okta account using the CPA Mobile App or through the web at https://dashboard.nasba.org. Please refrain from using work or school emails when creating your account.

2. After creating your Okta account, you will receive a verification email which you will use to activate your Okta account.
3. You will then be asked to “Set up security methods.” If you select “Google Authenticator” please pay attention to the instructions on your mobile device as to where the verification code is being stored. Your device may default to “Passwords” (Apple) or ask to “Open with” (Android). If you choose to save to “Passwords” or select a different application to “Open with” then that is where you will retrieve your six-digit verification code each time you sign in.
4. Now you will be able to log into your NASBA Application Dashboard.
5. Click the CPA Portal button. You will see two options, ‘New Candidate’ or ‘Existing Candidate’.
6. You will select “New Candidate” and enter your candidate information to complete your CPA Portal enrollment. You will then receive a second email which is used to verify your enrollment into the CPA Portal.
7. Once completed, you will have access to your CPA Portal. The CPA Portal will be your CPA Examination Homepage where you can submit online applications, payments, maintain your candidate information, see application and exam status updates, review correspondence, view and print your receipts, Notice to Schedules (NTS), and Score Notices.

Note: New Candidates must submit an Eligibility Application through the CPA Portal to determine their eligibility for the IQEX. Your Eligibility Application will determine if you meet the Mutual Recognition Agreement (MRA) requirements needed to take the IQEX Exam. An eligibility application will be required again for returning candidates that did not successfully pass the IQEX.

8. Log into your CPA Portal account and click “Apply Now” to start the Eligibility Evaluation Application.

Note: After you have been deemed eligible you can begin to apply for the IQEX. You are advised to only apply for the IQEX if you are ready to take it within the next six months.

9. Log into your CPA Portal account and click “Apply Now” to start your IQEX Application.

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)
> Chartered Accountants Ireland (CAI)
> CPA Ireland
> Instituto Mexicano de Contadores Publicos (IMCP)
> South African Institute of Chartered Accountants (SAICA)

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

Fees

Eligibility Application

Before you can apply for the exam you must first be deemed eligible for the IQEX Exam. Your Eligibility Application will determine if you meet the Mutual Recognition Agreement (MRA) requirements needed to take the IQEX Exam. The eligibility application will be required again for returning candidates that did not successfully pass the IQEX.

IQEX Application Fee is $255

Exam Section Application

Once you have been found eligible for the IQEX you may then apply for the exam section. You are advised to only apply for the exam section if you are ready to take it. Your Notice to Schedule will be valid for a limited amount of time, and you must take the exam section listed on the NTS within this time frame or you will lose those fees paid.

IQEX Exam Section Fee is $660

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 [email protected].

Wall Certificate

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