International-Friendly States
Not all states are equally accessible for international candidates. These states have the fewest barriers for candidates without a US Social Security Number.
Tier 1
Best overall. No SSN, no residency, no citizenship. The easiest path for international candidates.
Tier 2
Good options with minor limitations. May have restrictions on license type or vary on SSN for licensure.
Tier 3
Previously recommended but rules have changed, or SSN is required for full licensure despite exam access.
| State | Tier | SSN for Exam | SSN for License | Residency | Citizenship | 120-Credit | Notes |
|---|---|---|---|---|---|---|---|
| Montana | Tier 1 | No | No | No | No | No | NIES (NASBA) credential evaluation required. 24 upper-level accounting + 24 business credits to sit. |
| Illinois | Tier 1 | No | No | No | No | Yes | No SSN or residency requirement (ILBOE FAQ, verified July 2026); providing an SSN eases licensure and avoids a NASBA identity-verification fee per NTS. Supervisor does not need to be a CPA. Has 120-hour licensure pathway. Illinois requires NIES (NASBA) for credential evaluation, with no exceptions. |
| Alaska | Tier 1 | No | ITIN | No | No | No | ITIN accepted for license. Note: Jan 1, 2028 renewal requires U.S. state residence verification. |
| Washington | Tier 1 | No | Waived | No | No | No | Any CPA contact (friend, mentor, business partner) can verify experience. |
| Wisconsin | Tier 1 | No | No | No | No | Yes | Foreign credits must be transferred into an accredited U.S. institution to count (Accy 2.202) — confirm your evaluation route with the board. 120-credit pathway signed April 2, 2026 (Act 166), effective April 4, 2026. |
| Guam | Tier 2 | No | No | No | No | No | Inactive license without SSN, experience, or 150 credits. Cannot practice within Guam with inactive license. |
| New York | Tier 2 | No | Varies | No | No | No | Globally recognized CPA license. Flexible credential recognition. |
| South Dakota | Tier 2 | No | Varies | No | No | No | Conflicting SSN information between sources — verify current SSN policy with the board before applying. |
| North Dakota | Tier 2 | No | No | No | No | No | Experience verifier does not need to be a CPA. Conflicting SSN information between sources — verify with the board. |
| California | Tier 3 | No | Yes | No | No | No | SSN required for full licensure. Can sit for exam without SSN. |
| Florida | Tier 3 | No | Varies | No | No | No | |
| Massachusetts | Tier 3 | Yes | Yes | No | No | No | NASBA lists an SSN requirement for Massachusetts — not a good fit for candidates without an SSN. |
| New Hampshire | Tier 3 | No | Varies | No | No | No | Rules have changed recently. Verify current status. |
| Vermont | Tier 3 | No | Varies | No | No | No |
States to Avoid (Require US Citizenship)
- Alabama — Does not participate in international exam administration; lawful-presence documentation required
- Louisiana — 120-day residency requirement plus SSN required
- North Carolina — Does not participate in international exam administration; citizenship or resident-alien/reciprocal-country status required
- Idaho — Does not participate in international exam administration