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: March 5, 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) — NASBA processes within ~5 business days, valid for ~6 months
- 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 the 30-month score expiration window
- 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, no residency requirement, accepts online degrees
- Washington — Only 120 credits to sit, accepts international work experience
- New Hampshire — Only 120 credits, recognizes international certifications (ACCA, CA)
- Guam — No SSN, no citizenship requirement, proximity to Asia-Pacific
- Alaska — No SSN, accepts WES, FACS, Josef Silny, and other evaluation agencies
- 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) — $200, ~6 weeks. Required by ~25 jurisdictions. Does NOT evaluate for New York.
- WES (World Education Services) — ~$305 with CPA Supplemental Report, ~7 business days. Not accepted by all state boards.
- FACS (Foreign Academic Credentials Service) — ~$100, 6-8 weeks. Rush options available ($150-$350 extra).
- Josef Silny & Associates — NACES member. Accepted by Alaska and other states.
- All agencies require official transcripts sent directly from your institution
- WES had a 3% price increase effective January 2026
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 these 12 jurisdictions.
- New York, Illinois, Montana, Wisconsin, South Dakota
- Alaska, Maine, Michigan, New Mexico, North Dakota
- Guam, CNMI (Northern Mariana Islands)
- 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 ($510/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)
- 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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