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Credential Evaluation Agencies

International candidates must have their foreign education credentials evaluated before applying to a US state board. Three agencies handle most CPA evaluations.

NIES

NASBA International Evaluation Services

Cost$250
Processing~6 weeks
States ServedExclusive evaluator in ~26 jurisdictions; widely accepted elsewhere
EstablishedNASBA subsidiary

Best for: States that require NIES exclusively (most common choice)

Direct NASBA relationship. Online document upload now accepted. Exclusive evaluator for ~25 jurisdictions.

FACS

Foreign Academic Credentials Service

Cost$225
Processing~6 weeks (rush: 48 hours for $150–$350)
States Served28 jurisdictions
Established1982 (AICPA/NASBA partnership)

Best for: Budget-conscious candidates in states that accept FACS

Most affordable option. Saves ~$150 compared to NIES. Established by AICPA/NASBA.

WES

World Education Services

Cost$200+
Processing7+ business days
States ServedVaries (not accepted by all state boards)
Established1974

Best for: Candidates who also need evaluation for immigration or other purposes

Largest non-profit evaluator (50,000+ evaluations/year). Not all CPA state boards accept WES.

Which Agency Should You Use?

  1. 1. Check your state board first. Every state board publishes a list of approved evaluation agencies. If your state only accepts NIES, that is your only option.
  2. 2. If your state accepts multiple agencies, FACS saves about $150 compared to NIES and processes in a similar timeframe.
  3. 3. WES is the largest evaluator but is not accepted by all CPA state boards. Better if you also need evaluation for immigration.

Documents You Will Need

  • Official transcripts or mark sheets from your university
  • Degree certificates for all completed programs
  • English translations for any non-English documents
  • Syllabi or course descriptions for accounting and business courses
  • Valid passport or government-issued ID
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