International CPA Guide
A step-by-step guide for foreign-educated CPA candidates
The US CPA credential is increasingly sought after by international accounting professionals. This comprehensive guide covers everything non-US candidates need to know — from choosing a state and evaluating credentials to testing logistics, visa considerations, and common challenges.
Last updated: July 28, 2026
Step-by-Step Process for International Candidates
Foreign-educated candidates follow a specific path to the US CPA. Allow 3-6 months for the credential evaluation and application process before you can sit for the exam.
- 1. Choose a jurisdiction — Select a state that accepts your credentials and does not require SSN (if needed)
- 2. Get credentials evaluated — Submit transcripts to an approved evaluation agency (NIES, WES, or FACS)
- 3. Apply to the state board — Submit application with evaluated credentials through NASBA
- 4. Receive NTS (Notice to Schedule) — validity varies by jurisdiction (commonly six months); NASBA publishes no processing SLA
- 5. Pay international administration fee (if testing outside US) — Required before scheduling
- 6. Schedule at Prometric — Book exam sections at a US or international testing center
- 7. Pass all 4 sections within your jurisdiction's score-credit window (30 months in most jurisdictions)
- 8. Complete remaining education, experience, and ethics requirements for licensure
Choosing Your State
State selection is critical for international candidates. Some states have more accessible requirements for foreign-educated accountants.
- New York — No SSN required, globally recognized, flexible education requirements
- Illinois — no SSN or residency requirement per the ILBOE FAQ (an SSN eases licensure, and NASBA charges an identity-verification fee per NTS without one); requires NIES for credential evaluation
- Washington — no SSN required, and any CPA contact (not just your supervisor) can verify experience
- New Hampshire — no SSN required; bachelor's-degree pathway active since April 2026 (rules changed recently, verify current status)
- Guam — No SSN, no citizenship requirement, proximity to Asia-Pacific
- Alaska — NIES is the only approved credential evaluation provider, per NASBA; do not use WES, FACS, or other agencies for Alaska
- Consider reciprocity if you plan to transfer your license to another state later
Credential Evaluation Agencies
Your international education must be evaluated for US equivalency before you can apply. Not all state boards accept all agencies — verify with your target jurisdiction first.
- NIES (NASBA International Evaluation Services) — $250, ~6 weeks. The only accepted evaluator in 26 jurisdictions. Does not evaluate for New York licensure.
- WES (World Education Services) — from $186 for course-by-course evaluations (CPA-specific packages cost more). Not accepted by all state boards.
- FACS (Foreign Academic Credentials Service) — $225 flat across its 28 jurisdictions. Rush options: $150-$350 extra for 20/10/5 business days.
- Josef Silny & Associates — NACES member. Accepted by some state boards; not usable in the 26 NIES-only jurisdictions (including Alaska).
- All agencies require official transcripts sent directly from your institution
States That Do Not Require SSN
If you do not have a US Social Security Number, you can still sit for the CPA exam in at least 25 jurisdictions, per NASBA's state pages (verified July 2026).
- Confirmed no-SSN: New York, Ohio, Georgia, Michigan, New Jersey, Pennsylvania, Oregon, Washington, Wisconsin, Montana
- Also confirmed: Alaska, Delaware, Hawaii, Indiana, Iowa, Maine, Maryland, Missouri, New Hampshire, New Mexico, Rhode Island, Tennessee, Utah, Vermont, Guam, Puerto Rico
- SSN IS required in Connecticut, Kansas, Louisiana, Massachusetts, Minnesota, and Nebraska; South Dakota and North Dakota publish no clear guidance — confirm with those boards. Illinois confirms no SSN requirement (ILBOE FAQ)
- Some states distinguish between SSN for exam vs SSN for licensure — verify with the specific board
International Testing Locations
The CPA exam is available at Prometric centers in 19 countries outside the United States. An international administration fee applies.
- Available in: Bahrain, Bermuda, Brazil, Egypt, England, Germany, India, Ireland, Israel, Japan, Jordan, Kuwait, Lebanon, Nepal, Philippines, Saudi Arabia, Scotland, South Korea, UAE
- Exam fee: $390/section at most locations ($460/section in India)
- Same exam content and format as US testing centers
- You must sign an International Consent Agreement to obtain licensure within 3 years
- Some candidates travel to the US for more scheduling flexibility
Visa and Work Authorization
A CPA license alone does not grant work authorization in the United States. Visa status and CPA licensing are separate processes.
- F-1 (Student Visa) — Can take the CPA exam while enrolled in US programs
- OPT (Optional Practical Training) — 12 months post-graduation work authorization; STEM-designated MAcc programs may qualify for 24-month extension
- H-1B (Specialty Occupation) — Annual cap of 65,000 + 20,000 for US masters. CPA strengthens candidacy but does not guarantee visa
- Need ~9 months remaining OPT to bridge to H-1B filing timeline
Common Challenges
International candidates face unique obstacles. Planning ahead and choosing the right state can help mitigate most of these.
- Credential evaluation delays — Allow 6-8 weeks; rush options cost $150-$350 extra
- Travel costs for US testing — $3,000+ for flights, lodging, and meals if no local Prometric
- Language barrier — Exam is English-only with dense US-specific technical terminology
- GAAP vs IFRS differences — Must learn US GAAP thoroughly even if trained under IFRS
- 150-credit-hour rule — Many international 3-year bachelor degrees fall short; some states allow sitting at 120 credits
- Work experience for licensure — Typically 1-2 years under a US CPA, which requires work authorization
Study Tips for International Candidates
Plan your study approach around the unique challenges of preparing from outside the US.
- Focus heavily on US GAAP vs IFRS differences — particularly revenue recognition, leases, and consolidations
- Self-paced courses work best for time zone flexibility (Becker, UWorld, Gleim all offer self-paced) — see our best CPA review courses for details
- Join online communities like r/CPA for support from other international candidates
- Plan study schedule around available customer support hours for your review course
- Consider courses with strong international student track records
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Brennan Kolar
Founder, Atlas CPA Index
Brennan Kolar is the founder of Atlas CPA Index, an independent CPA review comparison platform covering all 55 U.S. jurisdictions. With over 10 years of experience with CPA review, he built Atlas to help candidates find the right review course based on how they actually learn, not which provider has the biggest ad budget.
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