In the International sector, the term “candidate” can refer to a person who is already working as a professional or an actual student looking for the opportunity to obtain the CPA designation. From a candidate’s perspective, NASBA can provide information and access to the accountancy profession through several key areas:

International Qualification Examination

NASBA offers the International Qualification Examination (IQEX) to qualifying candidates each year. Internationally trained accountants seeking a reciprocal CPA designation in the United States may be interested in taking the IQEX.

The IQEX is used to examine the professional competence, from a United States perspective, of accountants from foreign bodies, determined by the U.S. International Qualifications Appraisal Board to have education, examination, and experience requirements substantially equivalent to U.S. CPAs. The IQEX tests reciprocity applicants on their knowledge of U.S. professional standards, U.S. taxation and business law.

> Learn more about the IQEX

United States – Domestic Examination

The Uniform CPA Examination protects the public interest by helping to ensure that only qualified individuals become licensed as U.S. Certified Public Accountants (CPAs). Individuals seeking to qualify as CPAs – the only licensed qualification in accounting – are required to pass the CPA Examination. Those living in countries other than the U.S. currently can apply through one of the 55 State Boards of Accountancy to sit for the CPA Examination.

> Learn more about the CPA Examination

International Administration of the U.S. CPA Examination

In 2011, NASBA, AICPA and Prometric will broaden their partnership to offer the CPA Exam outside of the 55 US jurisdictions, for the first time in history. Candidates are now able to take the Exam without traveling to the US. The Exam will be offered only in English and will be the same computerized test as the one administered in the US. Candidates or professionals will be required to meet the same eligibility requirements.

> Read more about taking the CPA Examination in international locations

Guam Testing Center

NASBA’s testing center in Guam is an additional resource for those who live outside the U.S. and are interested in sitting for the CPA Exam. NOTE: There is an additional surcharge for each examination section a candidate wishes to take in Guam.

> Read more about taking the CPA Examination in Guam

NASBA International Evaluation Services

As the National Association of State Boards of Accountancy and administrator of the Uniform CPA Exam, we are actively involved in the international education profession. As such, the professionals at NASBA are equipped with specific knowledge of the accounting profession and post-secondary accounting coursework. That knowledge, combined with positive relationships with state boards of accountancy, allows us to provide high-quality, cost-effective educational evaluations with unmatched customer service.

> Learn more about NASBA International Evaluation Services

United States CPA Professionals Interested in Other Countries

U.S. CPAs who wish to practice in another country should contact the professional body that governs professional accountants in that country. More information, that may be helpful to those interested in pursuing this path, can be found at the following:


Mutual Recognition Agreements
International Qualification Examination (IQEX)
International Administration of the CPA Exam
NASBA International Evaluation Services