An Australian CPA may be eligible to sit for the International Qualification Examination (IQEX) if he or she is a member in good standing of CPA Australia and meets the eligibility criteria set forth in the 2018 Mutual Recognition Agreement(MRA).


You must be a citizen of, or hold a visa granting legal residency in, Australia or New Zealand.

Member in Good Standing

You must be a member in good standing with the CPA Australia. Your application will not be complete without this Letter of Good Standing.


You must meet the following education requirements:

  • Hold at least a baccalaureate or higher degree; AND
  • Have completed CPA Australia’s CPA Program including the elective subjects Advanced Taxation and Advanced Audit and Assurance


You must meet the following examination requirement:

  • Have passed the Global Strategy and Leadership capstone examination.


You must meet the following experience requirement:

  • Have completed a minimum of three years of relevant work experience prior to obtaining the Australian CPA credential and being admitted to membership in CPA Australia AND
  • Have completed an additional two years and eight months of relevant work experience after obtaining the Australian CPA credential and being admitted to membership.

Continuing Education

You must be in compliance with the continuing professional development (CPD) requirements of CPA Australia.

Materials to be Submitted

The following documents must be submitted to support your application:

  • Letter of Good Standing from CPA Australia
  • If CPA Australia is not able to confirm on the Letter of Good Standing that the additional experience after membership has been completed, you will also need to submit a Verification of Experience
  • If the supervisor that signs your Verification of Experience form is not licensed as a CPA in the U.S., you will need to submit a Verification of Supervisor’s Licensure
  • A copy of your passport to document your citizenship status with Australia or New Zealand. If you are not a citizen of Australia or New Zealand, you will need to submit a copy of your visa granting legal residency in Australia or New Zealand.


Australian CPAs who obtained their Australian credential by qualifying under a reciprocal agreement that CPA Australia may have with another professional accountancy organization are not eligible under this agreement. This includes all mutual recognition agreements, reciprocal membership agreements, and other similar agreements which CPA Australia may have or have had at any time.


Letter of Good Standing CPA Australia
Verification of Experience CPA Australia
Verification of Supervisor Licensure CPA Australia


Mutual Recognition Agreement with CPA Australia
IQEX Candidate Bulletin
IQEX Frequently Asked Questions


Toll Free: 1.888.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: [email protected]

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