International CPA Exam Guide

From credential evaluation to licensure — guidance for candidates in 19 countries

Everything international candidates need to know about pursuing the US CPA exam. Step-by-step process, international-friendly states, costs, testing locations, and country-specific guides.

19Testing Countries

51NIES Jurisdictions

$3.3K+Total Exam Cost

31+120-Credit States

Why International Candidates Choose the US CPA

The US CPA license is recognized globally as one of the most respected accounting credentials. It opens doors to international firms, cross-border advisory roles, and higher earning potential. Unlike many country-specific certifications, the CPA is portable across jurisdictions and valued by multinational employers.

What Makes the Process Different

International candidates follow the same exam as domestic candidates, but with additional steps: foreign credential evaluation, choosing an SSN-free state, paying international administration fees, and testing at an overseas Prometric center. The process takes 5-7 months before you sit for your first section.

Explore the Guides

Step-by-Step Process

The complete 10-step journey from choosing a state to getting your CPA license.

International-Friendly States

Compare states by SSN requirements, residency rules, and 120-credit pathways.

Credential Evaluation Agencies

Compare NIES, FACS, and WES — costs, timelines, and which states accept each.

Cost Breakdown

Total costs by testing location — Nepal, India, Middle East, and domestic.

Testing Locations Worldwide

Prometric centers in 19 countries. Find the nearest center to you.

Nepal Guide

Nepalese degree equivalency, Tribhuvan University requirements, Kathmandu Prometric center.

Philippines & CPALE Guide

CPALE exam format, U.S. CPA from Manila, BSA degree equivalency, costs, and recommended states for Filipino candidates.

Top States for International Candidates

These states have the fewest barriers for candidates without a US Social Security Number.

State	SSN for Exam	SSN for License	120-Credit	Notes
Montana	No	No	No	Accepts FACS and ERES evaluations. 24 upper-level accounting + 24 business credits to sit.
Illinois	No	No	Yes	Supervisor does not need to be a CPA. Has 120-hour licensure pathway. Note: Illinois requires NIES (NASBA) for credential evaluation, which is stricter than FACS and rejects more international transcripts.
Alaska	No	ITIN	No	ITIN accepted for license. Note: Jan 1, 2028 renewal requires U.S. state residence verification.
Washington	No	Waived	No	Any CPA contact (friend, mentor, business partner) can verify experience.
Wisconsin	No	No	Yes	Accepts FACS for credential evaluation (more flexible than NIES for international transcripts). 120-credit pathway signed into law April 3, 2026 (Act 166), effective immediately.

View all international-friendly states →

Frequently Asked Questions

Can I take the CPA exam outside the United States?

Yes. The CPA exam is administered at Prometric test centers in 19 countries, including Nepal (Kathmandu), India (8 cities), Japan, South Korea, and several countries in the Middle East and Europe. You apply through a U.S. state board and test at your nearest international Prometric center.

Do I need a Social Security Number (SSN) to take the CPA exam?

No. Several states allow international candidates to sit for the exam and obtain a license without an SSN. Montana, Illinois, Alaska, and Washington are the most popular SSN-free states. Guam offers an inactive license without an SSN or experience requirement.

How much does the CPA exam cost for international candidates?

The total cost ranges from approximately $3,300 to $4,600 for exam fees alone (testing in Nepal), depending on your state. This includes credential evaluation ($100–$250), state application fees, exam fees (~$263/section), and international administration fees ($390/section). Adding a CPA review course brings the total to $4,800–$8,100+. Budget options like Meridian (currently free in beta) or NINJA at $67/month help international candidates manage costs in USD; premium options like UWorld or Gleim provide deeper question banks for candidates who can absorb the higher price.

Which credential evaluation agency should I use?

Check your chosen state board's approved list first. NIES (NASBA's own service) is accepted by 51 of 55 jurisdictions and costs $225–$250. FACS is the most affordable option at ~$100 but is accepted by only 33 state boards. WES is the largest evaluator but not all CPA state boards accept it.

How long does the entire process take?

From start to sitting for your first section: 5–7 months. From start to passing all four sections: 12–24 months. From start to full CPA license (including experience): 2.5–4+ years. The credential evaluation alone takes 6–10 weeks.

Is a 4-year bachelor's degree from my country sufficient?

A 4-year bachelor's degree is generally evaluated as equivalent to a U.S. bachelor's (120 credit hours), which meets the education requirement to sit for the exam in most states. For licensure under the traditional pathway, you need 150 credits (requiring a master's or additional coursework). Under the new 120-credit pathway (available in 31+ states as of 2026), a 4-year degree may be sufficient with 2 years of experience.

What is the 120-credit pathway and how does it help international candidates?

In May 2025, AICPA/NASBA approved an amendment allowing states to offer CPA licensure with 120 credit hours (instead of 150) plus 2 years of experience. As of early 2026, 31+ states have enacted this pathway, with 40–45 expected by end of 2026. This is significant for international candidates because a standard 4-year foreign bachelor's degree (120 credits) may now be sufficient for licensure without additional coursework.

Do I need to live in the United States to get a CPA license?

No. Most international-friendly states (Montana, Illinois, Washington, Guam) do not require U.S. residency. You can apply, test, and obtain a license while living in your home country. However, meeting the experience requirement may require working under a U.S.-licensed CPA, which some states allow to be fulfilled internationally.

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