International Administration of the Uniform CPA Examination

In conjunction with the AICPA and Prometric, NASBA provides the opportunity for international administration of the Uniform CPA Examination (Exam) to be offered in India, Nepal, England, Scotland, Ireland, Germany, Japan, South Korea, Brazil, Bahrain, Egypt, Jordan, Kuwait, Lebanon, the United Arab Emirates, Saudi Arabia, and Israel.

The Exam application process is basically the same for U.S. and international candidates. In order to qualify to take the Exam outside the U.S., you will have to establish your eligibility through a jurisdiction participating in the international administration of the Exam. Jurisdictions who do not currently participate in the international administration of the Exam are listed below.

To test in an international location, you must first select a participating U.S. jurisdiction, contact the Board of Accountancy (or its designee) in that jurisdiction to obtain application materials, and submit a completed application and required fees as instructed. After receiving the Notice to Schedule (NTS), you may then use the NTS to apply to take the Exam in an international location.

If you have already paid your International Administration fees and are scheduled in a testing location in the Middle East other than Saudi Arabia or Israel, and you would like to change the testing location to Saudi Arabia or Israel, you only need to reschedule your appointment to Saudi Arabia or Israel.

Scores for candidates testing at an international location are released on the same timeline as domestic scores.

Participating Jurisdictions

The following jurisdictions DO NOT currently participate in the international administration of the Exam:

Alabama
CNMI
Delaware
Idaho
Kentucky
New Jersey
North Carolina
Virgin Islands

Certain jurisdictions have specific rules and requirements to sit for the Exam, as well as qualifying for CPA licensure after passing the Exam. Before applying in any jurisdiction to take the Exam in an international location, be sure to read:

Fees

Regardless of which Board of Accountancy has declared you eligible for the Exam, in addition to paying any domestic testing fees, you must pay additional fees for each Exam section you plan to take internationally.

Those fees per Exam section are:

Auditing and Attestation (AUD) $371.55
Business Environment and Concepts (BEC) $371.55
Financial Accounting and Reporting (FAR) $371.55
Regulation (REG) $371.55

Scheduling

To schedule the Exam in an international location:

  • After you apply for the Exam through a Board participating in the international administration and you receive your Notice to Schedule, you may then apply to take the Exam in an international location and pay the additional fees per Exam section. Note: These fees are non-refundable.
  • You will need a valid Passport or National ID Card in order to apply. You can attend the selected Exam section(s) in the selected international location only. During the application process:
    • If your Mother’s Maiden Name was not entered on your original application, enter “Unknown” where Mother’s Maiden Name is requested.
    • When trying to pay the additional international fees, all of your candidate information must match what we already have in the system.
  • After the registration process is complete for each examination section, you will need to wait at least 24 hours before you schedule your appointment at the testing center through Prometric.

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RESOURCES

Pathway to CPA Exam Quiz
International CPA Exam FAQ
CPA Exam Candidates Forum
(Video) Next Version of the CPA Exam
AICPA website
NASBA Candidate Identification Cards
NASBA International Evaluation Services

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