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.

We have established Mutual Recognition Agreements (MRAs) with the following professional associations that enable you to qualify for the IQEX:
> CPA Australia
> Institute of Chartered Accountants in Australia (ICAA)
> CPA Canada (CPAC)
> Hong Kong Institute of Certified Public Accountants (HKICPA)
> Chartered Accountants Ireland (CAI)
> Instituto Mexicano de Contadores Publicos (IMCP)
> New Zealand Institute of Chartered Accountants (NZICA)
> Institute of Chartered Accountants of Scotland (ICAS)

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

Evidence of Qualification

Letter of Good Standing

To complete your application, you must submit a current Letter of Good Standing form. See the Forms section to the right for the appropriate Letter of Good Standing. This form must be completed by your original professional association. The Letter of Good Standing must be received in our office before your Notice to Schedule will be released.

The Letter of Good Standing is valid for one year. After that time, you will need to submit a new Letter of Good Standing.

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.

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
Online Scores
Reprint NTS
Eligibility Requirements
IQEX Frequently Asked Questions
Score Forwards
IQEX Candidate Bulletin


Exception to Policy
IQEX Testing Accommodations

CPA Australia
Letter of Good Standing CPAA
Verification of Experience CPAA
Verification of Supervisor's Licensure CPAA

Chartered Accountants Australia New Zealand
Letter of Good Standing CA ANZ
Verification of Experience CA ANZ
Verification of Supervisor's Licensure CA ANZ

CPA Canada
Letter of Good Standing CPAC

Chartered Accountants Ireland
Letter of Good Standing CAI
Verification of Experience CAI
Verification of Supervisor's Licensure CAI

Institute of Chartered Accountants of Scotland
Letter of Good Standing ICAS
Verification of Experience ICAS
Verification of Supervisor's Licensure ICAS


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: iqex@nasba.org

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