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 Uniform CPA Examination Tutorial and Sample Test found on the AICPA website for a walkthrough and authentic hands-on experience.
We have established Mutual Recognition Agreements (MRAs) with the following professional associations that enable you to qualify for the IQEX:
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:
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.
Showcase your achievement! After you have passed the International Qualification Examination, visit the NASBAstore to order an optional decorative wall certificate.
FORMSLetter of Good Standing ICAS
IQEX Testing Accommodations
Toll Free: 1.866.MY.NASBA
Mail: IQEX Coordinator
- MEMBER CENTER
- Member Portal
- Member Products & Services
- Meetings & Events
- Legislative Support
- PROC Resources
- Enforcement Tools
- NASBA Awards
- ED Login