Foreign Degree Evaluation for the CPA Exam
If you earned your degree outside the United States, a state board will not read your transcript directly. An approved agency converts it into US semester hours first, and that report is what the board decides on. Three agencies handle most CPA evaluations.
Do You Need One?
If any part of your degree was earned outside the United States, almost certainly yes. State boards set their own rules and each publishes its own list of accepted agencies, so the board you apply to is the authority on which report it will take. Order the evaluation before you apply rather than after, because the report determines whether you are eligible at all.
What Usually Goes Wrong
The total credit count is rarely the problem. The breakdown is. Most jurisdictions require a set number of hours specifically in accounting subjects and a second set in general business, and a foreign degree can clear the overall total while falling short in one of those categories. A three-year bachelor's degree, common in India and much of Europe, also often evaluates below a US four-year degree. Both gaps are fixable with additional coursework, and neither requires a second full degree. Requirements differ by jurisdiction, so check the state you intend to apply to on our CPA requirements by state pages, and see best states for international candidates for the jurisdictions that tend to be most workable.
NASBA International Evaluation Services
Best for: States that require NIES exclusively (most common choice)
Direct NASBA relationship. Online document upload now accepted. NASBA also sells a separate Additional Education Evaluation for candidates adding coursework later.
Foreign Academic Credentials Service
Best for: Budget-conscious candidates in states that accept FACS
$25 cheaper than NIES, flat across every board it serves. Established by AICPA/NASBA. Fees verified 2026-09-03; translation and rush are billed separately.
World Education Services
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. 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. If your state accepts multiple agencies, FACS is $225 against NIES at $250, a $25 difference, and processes in a similar timeframe. That gap is small enough that acceptance by your board, not price, should decide it. Translation and rush processing are billed separately by both.
- 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
Free Foreign Degree Evaluation Checklist
Three-page PDF: the order of operations, the documents each agency needs, current NIES and FACS costs, and a worksheet for comparing your evaluated credits against your board's accounting and business minimums.
Common Questions
Does a foreign degree need to be evaluated for the US CPA exam?
In almost all cases yes. US state boards do not read foreign transcripts directly. An approved credential evaluation agency converts the degree into US semester hours and reports whether it meets that jurisdiction's requirements. Each board publishes its own list of accepted agencies, and some accept only one, so check the board you plan to apply to before ordering an evaluation.
Why does a foreign degree fall short even when the total credits look sufficient?
Because most jurisdictions do not just count total hours. They require a minimum number of hours specifically in accounting subjects and a separate minimum in general business. A degree can clear the overall total and still miss one of those categories. Three-year bachelor's degrees, which are standard in India and much of Europe, also frequently evaluate as less than a US four-year degree.
How much does a CPA credential evaluation cost?
NASBA International Evaluation Services lists its International Credential Evaluation at $250, and FACS charges $225 flat for its CPA evaluation across every board it serves. Translation of non-English documents, rush processing and switching your report to a different state board are all billed separately, and those extras can exceed the difference between the two agencies. Confirm the current fee with the agency before ordering, since published pricing changes.
Can a credit shortfall be fixed without doing another degree?
Usually yes. A shortfall in accounting or business hours is normally closed with additional individual courses rather than a second degree, and NASBA sells a separate Additional Education Evaluation for candidates who add coursework after an initial evaluation. What matters is that the coursework is accepted by your state board, so confirm which providers and course types that board recognizes before enrolling.