Step-by-Step: NIES to License

Select an international-friendly state board to apply through.

• Review education requirements for international-friendly states (Montana, Illinois, Guam, Alaska, Washington, New York)
• Check if your degree meets the state's accounting and business credit hour requirements
• Consider whether you need the 120-credit pathway or 150-credit pathway
• Recommendation for most international candidates: Montana or Illinois for exam, Guam for inactive license

Have your education evaluated by an approved agency (NIES, FACS, or WES).

• Check your chosen state board's approved evaluator list first
• Gather official transcripts, mark sheets, and degree certificates from your university
• Get English translations for any non-English documents
• Request syllabi/course descriptions for accounting and business courses
• NIES costs $225–$250 and takes 6–10 weeks. FACS costs ~$100 and takes ~6 weeks.

Submit your application once the credential evaluation report is complete.

• The evaluation agency sends the report directly to your chosen state board
• Complete the state board's CPA exam application
• Pay the state application fee ($20–$150, varies by state)
• Submit all required documentation (evaluation report, identification, etc.)

The state board reviews your application and confirms eligibility.

• If approved, you receive a Notice to Schedule (NTS)
• The NTS is valid for 6 months (varies by jurisdiction)
• Your NTS lists which exam sections you are approved to take
• You must schedule and sit for the exam within the NTS validity window

Pay the international testing fee through your NASBA candidate account.

• Log in to your NASBA CPA Candidate Account Portal
• Select "International Administration"
• Pay $390 per section (Nepal) or $460 per section (India)
• These fees are non-refundable
• Wait at least 24 hours after payment before scheduling with Prometric

Book your exam at a Prometric test center in your country.

• Visit prometric.com and schedule using your NTS credentials
• Choose your preferred testing location (Kathmandu, India, Middle East, etc.)
• Carry a valid passport — required at all international testing locations
• Schedule well in advance; popular centers fill up quickly

Sit for each section at the Prometric center.

• Core sections (FAR, AUD, REG): available year-round with continuous testing
• Discipline sections (BAR, ISC, TCP — choose one): quarterly windows (Jan, Apr, Jul, Oct)
• Exam is conducted in English only
• Bring valid passport as ID
• Sign the International Informed Consent Agreement

Once you pass your first section, a rolling 30-month clock begins.

• You must pass the remaining three sections within that 30-month window
• If a credit expires, you must retake that section
• Score releases follow the same timeline as domestic candidates
• Core scores release every 2–3 weeks; discipline scores release quarterly

Complete supervised accounting experience as required by your state.

• Most states require 1–2 years of supervised accounting experience
• 120-credit pathway: 2 years of experience required
• 150-credit pathway: 1 year of experience required
• Some states allow international work experience (Montana, Washington, Illinois)
• Experience verification requirements vary — some require a U.S.-licensed CPA to sign off

Submit your license application after passing all sections and meeting experience.

• Pass the AICPA Ethics Exam ($250–$320)
• Pay state licensing fee ($50–$500, varies by state)
• International Consent Agreement: you must obtain a license within 3 years of passing all four parts
• If you miss the 3-year deadline, your exam scores can be automatically withdrawn