Career Guide

International CPA Guide

A step-by-step guide for foreign-educated CPA candidates

At least 25 US jurisdictions do not require a Social Security Number to sit for the exam (per NASBA state pages)

Credential evaluation costs $186-$250 depending on the service (NIES is $250 flat) and takes about 6 weeks

Prometric testing centers are available in 19 countries outside the US

You must obtain licensure within 3 years of passing if testing internationally

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

By Brennan KolarFounder, Atlas CPA Index

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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Frequently Asked Questions

Yes, if your country has a Prometric testing center. The CPA exam is currently offered in 19 countries outside the US including Japan, India, UK, Germany, UAE, South Korea, and others. You must pay an international administration fee and sign a consent agreement to obtain licensure within 3 years of passing.

New York, Illinois, and Washington are the most popular choices. New York and Illinois do not require SSN and have flexible education requirements. Washington only requires 120 credits to sit. Guam and New Hampshire are also strong options for candidates who want accessible requirements.

WES is typically the least expensive (from $186 for course-by-course), FACS charges a flat $225 across its 28 jurisdictions, and NIES charges $250 and is the only accepted evaluator in 26 jurisdictions. Check your target state board's approved-agency list before paying for any evaluation.

Recognition varies by country. The US CPA is highly respected globally, particularly in multinational corporations and Big 4 firms. Some countries have mutual recognition agreements. Research your specific country policies and consider pursuing local credentials as well.

Not in all states. Twelve US jurisdictions — including New York, Illinois, Guam, Montana, and Alaska — do not require SSN to sit for the exam. Check our state-by-state requirements pages for current SSN policies.

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