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There has always been numerous requests on statistics related to CPA India: be it the pass rates, number of candidates, number of retakers, trends and so on. I’ve finally got hold of the 2013 data from NASBA, and will be able to get the latest 2015 version shortly.
Number and Profile of Candidates
There were 428 candidates applied directly from India. The average age was 28.8 and 65% were male candidates.
Judging from the emails and facebook comments I got in the past 5 years, there are actually a lot more Indian candidates if we are to count those who reside in the US (the international students, H1B and H4 visa holders, and green card holders). These candidates are grouped under the US pool.
First Timer vs Retakers
About 60% were first-time takers and the rest were retakers.
The pass rates for first timers were 42.1%, only slightly higher than the retakers at 40.2%.
Pass Rates
The overall pass rate was 41.5%, a few percentage point lower than the global rate at 49.4%.
Indian candidates achieved the best results in BEC at 50.6%. This is in line with the trend on a global basis.
AUD had the lowest pass rate of 32.8%. As shown in the chart below, the difference between Indian and global performance was also the biggest.
This is possibly due to the fact that Indian candidates get confused withe US GAAP. Also, the AUD questions tend to be more wordy and complex, and therefore is harder to comprehend for international candidates.
The difference in REG is also quite distinct. The majority of REG coverage is on US taxation. It is understandable that Indian candidates find it more difficult to comprehend and memorize the complex rules of various US taxes.
Fortunately, for FAR, there were only 2 percentage point of difference between the Indians and global average. FAR has the widest coverage but most questions involve calculations with clear, distinct answers. This shows the relative strength of Indian candidates in computational questions.
NASBA provides other interesting stats, including the split by age.
(x-axis: age in terms of number of years; y-axis: number of candidates)
A large group of candidates took the exam shortly after graduation (22-25 years old), then another group taking the exam in their early to mid thirties.
The pass rates crawl up nicely as candidate’s age increases. This is a complete opposite to the global trend in which the younger candidates did better.
It’s hard to analyze this difference without further data, but I can think of the following as possible reasons:
On average, successful candidates from India take 12-18 months to complete the CPA exam.
The bar chart below shows the number of Indian candidates who passed the last part of their exam in 2013. For example, 26 candidates passed all within 6 months, 26 between 12-18 months, and 34 requiring more than 24 months to complete.
(x-axis: number of months since first attempt;
left y-axis: number of candidates; right y-axis: number of attempted sections)
The line shows the average number of attempts required to pass the 4 parts. For example, for those who are done within 6 months, they need 4.1 times; while for those requiring more than 24 months, they tried 11.9 times.
Note that this only includes successful candidates, meaning those who passed all 4 parts in the end.
Indian candidates, on average, need 7 attempts to pass the CPA exam. This means 4 normal passes and 3 retakes.
The chart below shows how long the candidates wait to take the second attempt (either new or retake). It indicates how frequent the candidates take one part after another.
(x-axis: number of months after first attempt;
left y-axis: % as total of attempted sections; right y-axis: average pass rate)
67% of attempted sections were taken within 6 months of the beginning of the exam process, compared to <50% globally. This implies that Indians want to get the CPA exam done quickly.
Does moving on quickly or slowly affect the pass rate? Not in the case of Indian candidates, but for the global average, pass rate decreases as candidates drag on for longer.
The following charts show the percentage of “comparable” or “stronger” on the candidates’ score report. This has similar implications as pass rates.
| Content Area | Stands for: | Weighting |
| Frm Std | Framework and standards | 17-23% |
| Fin Sta | Financial statement accounts | 27-33% |
| Spc Trn | Specific transactions / events | 27-33% |
| Govt | Governmental accounting | 8-12% |
| NFP | Not-for-profit accounting | 8-12% |
Indian candidates did the best in “Framework and standards”, which is the more theoretical part of FAR. The rest are within a narrow range of 46-52%.
The slightly slower performance in “Financial statement accounts” may due to the difference between Indian and US GAAP. Governmental accounting, traditionally an area dreaded by international candidates, has a surprisingly high 51.8%.
Simulations is another area that Indian candidates can work on. The percentage (43%) is noticeably lower than the global average at 50%.
| Content Area | Stands for: | Weighting |
| Un Eng | Understanding the engagement | 12-16% |
| Un Ent | Understanding the entity | 16-20% |
| Pro Evi | Procedure and evidence | 16-20% |
| Evi Rpt | Evaluation and reporting | 16-20% |
| Acct Rev | Accounting and review services | 12-16% |
| Pro Res | Professional responsibilities | 16-20% |
In AUD, the performance of each content area varies considerably. Indian candidates may want to pay more attention to “understanding the entity”: the performance (39%) was lower than the global average by 19 percentage points. Other potential areas to work on include “Accounting and review services” and “procedure and evidence”.
| Content Area | Stands for: | Weighting |
| Eth Leg | Ethics and legal responsibilities | 15-19% |
| Bus Law | Business law | 17-21% |
| Fed Tx | Federal tax process | 11-15% |
| Tx Pro | Taxation on property transactions | 12-16% |
| Tx Ind | Taxation on individuals | 13-19% |
| Tx Ent | Taxation on entities | 18-24% |
Indian candidates did well in business law in terms of both absolute and comparable comparison with the global average.
Another good news is that the difference of Indian vs global in taxation was smaller than I expected (around 5-7 percentage point).
Need to work on the ethics section as Indian candidates were scoring at 53% vs the global average at 70%.
| Content Area | Stands for: | Weighting |
| Crp Gov | Corporate Governance | 16-20% |
| Eco Con | Economics concepts and analysis | 16-20% |
| Fin Mgt | Financial management | 19-23% |
| Info Sys | Information systems | 15-19% |
| Str Plan | Strategic planning | 10-14% |
| Op Mgt | Operations management | 12-16% |
Indian candidates’ performance was comparable with that of global average, except for information system and written communications. Even so, the results were good overall with all areas above 50%.
5 takeaways:
Further Reading
Data Source
Read CPA India: Pass Rates and Profile for Indian AICPA Candidates on I Pass the CPA Exam!!
Ever since the US CPA exam is available in Middle East, the number of CPA candidates in the region has increased greatly. This article focuses on aspiring CPA in Dubai and UAE, their pass rates, and how they have been performing.
The following analysis is based on 2013 data from NASBA. I will update with 2015 figures as soon as they are available.
There were 581 candidates applied directly from UAE. The average age was 31.6 which is a couple of years old than the global average.
First Timers vs Retakers
Similar to the global trend, around 60% of UAE candidates took the exam for the first time. They had an overall 42% pass rate, which is quite a bit higher than the retaker’s at 36%.
Pass Rates by Exam Section
BEC results were the best at 43% pass rate; AUD the worst at 36%. BEC and AUD were also the best/worst on a global scale but the difference is smaller, as shown in the second chart.
The UAE pass rates across exam sections were lower than the global average by 8-13 percentage point. The language is likely a big part of it. We will take a closer look at the performance by part at the end of this post.
Pass Rates by Age
(x-axis: age in terms of number of years; y-axis: number of candidates)
Looking at the pass rates by age, those who were 22 years old or below did particularly well, although not sure if this is statistically significant given the small sample.
There were also quite a lot of candidates in their early to mid thirties taking the exam. Interestingly, those in their 30s had higher pass rates.
It is hard to generalize but possible reasons include having a higher degree in relevant field, or that they have more experience which helps in scenario-type simulations.
(x-axis: number of months since first attempt;
left y-axis: number of candidates; right y-axis: number of attempted sections)
Among those who passed the 4th part (i.e. completing the exam), most candidates took more than 24 months to reach this goal. This means that many have the experience of losing credits after the 18-month window but still hang on.
On average, it takes UAE candidates 6.5 attempts to complete the CPA exam, meaning 4 success passes and 2.5 retakes. This is in line with the global average of 6.6 attempts.
Now, let’s take a look at the results by part. The following charts show the percentage of “comparable” or “stronger” on the candidates’ score report. You can see this as an indication similar to pass rates.
| Content Area | Stands for: | Weighting |
| Frm Std | Framework and standards | 17-23% |
| Fin Sta | Financial statement accounts | 27-33% |
| Spc Trn | Specific transactions / events | 27-33% |
| Govt | Governmental accounting | 8-12% |
| NFP | Not-for-profit accounting | 8-12% |
The weaker performance in financial statement and specific transaction may due to the relative unfamiliarity of US GAAP. The rest are more or less in line with global average.
Task-based simulations is definitely the area to work on for FAR. Since sims represents 40% of the exam, make sure you get enough practice.
| Content Area | Stands for: | Weighting |
| Un Eng | Understanding the engagement | 12-16% |
| Un Ent | Understanding the entity | 16-20% |
| Pro Evi | Procedure and evidence | 16-20% |
| Evi Rpt | Evaluation and reporting | 16-20% |
| Acct Rev | Accounting and review services | 12-16% |
| Pro Res | Professional responsibilities | 16-20% |
Performance of the 6 AUD subjects vary considerably. UAE candidates seem to be better in theoretical areas, such as “understanding engagement” (the first part of the audit procedure), and less so on the more analytical area, such as “procedure and evidence”.
It does not necessarily mean that these candidates are weaker in audit analytical skills. Some of the AUD questions are often tricky with more than one correct answer, and candidates have to pick the best one.
If candidates attend local coaching classes and learn the concepts in a language other than English, then during the actual exam, they may have difficulty understanding these lengthy and tricky questions.
| Content Area | Stands for: | Weighting |
| Eth Leg | Ethics and legal responsibilities | 15-19% |
| Bus Law | Business law | 17-21% |
| Fed Tx | Federal tax process | 11-15% |
| Tx Pro | Taxation on property transactions | 12-16% |
| Tx Ind | Taxation on individuals | 13-19% |
| Tx Ent | Taxation on entities | 18-24% |
Considering US taxation is completely foreign to UAE candidates, they did well overall. I am especially impressed by business law results: at 65%, it is higher than the global average of 61%.
Again, the one area that candidates should work on for REG is task-based simulations. REG sims is believed to be the hardest, so don’t feel frustrated if you need a lot of time to work through them.
| Content Area | Stands for: | Weighting |
| Crp Gov | Corporate governance | 16-20% |
| Eco Con | Economics concepts and analysis | 16-20% |
| Fin Mgt | Financial management | 19-23% |
| Info Sys | Information systems | 15-19% |
| Str Plan | Strategic planning | 10-14% |
| Op Mgt | Operations management | 12-16% |
BEC also scores quite well in terms of the actual results and relative to the global average. The areas that are slightly below average are Corporate Governance and Information Systems. Strategic Planning, which is mainly cost accounting, was above average.
Written communications represent only 15% but the UAE vs global discrepancies is big: UAE at 48% vs global at 70%. The chance of passing would be a lot higher if they are able to close the gap.
5 takeaways:
Data Source
Read US CPA in Dubai: Pass Rates and Candidate Performance Analysis on I Pass the CPA Exam!!
Did you know that Japan has the largest number of CPA exam candidates after the US? Let’s take a look at the typical profile of a Japanese candidate, the overall pass rate and how to apply for the exam.
The following analysis is based on the 2013 data from NASBA. I’ll provide an update once the 2015 version is available.
There were 1,985 candidates applied directly from Japan in 2013. While this was the biggest pool outside of the US, the number has been decreasing every year (3-year negative growth rate of 42%). I couldn’t find any write up on the decline, but I suspect the relatively low pass rate, as well as the stagnation of the Japanese economy, could be part of the reasons.
As you can see, the Japan candidates’ pass rates in each exam section is considerably lower than the global average. I believe that language is the biggest reason, given most Japanese do not learn English until they reach secondary schools. There is also little interaction between Gaijin (expats) and locals, and therefore Japanese do not have much chance or need to practice their English.
Secondly, most Japanese universities offer a general degree. Almost all candidates are non-accounting majors and have to make up their accounting credit hours in various coaching classes. Their accounting knowledge may not be as solid as those who go through an accounting program for 4-5 years.
For those who passed, they did comparatively well. The chart above shows that successful Japanese candidates take 12-18 months and 4-8 attempts to pass the CPA exam. If the process drags on for more than 24 months, the average number of attempts greatly increases to 14.3 times.
Japanese goes through the same procedure as the US candidates, with one extra step of getting the foreign credential evaluation. The basic requirements are:
For details, please refer to the following page:
Japan is the first country to open up exam sites for the AICPA exam. There are currently 4 sites: Tokyo (2 locations), Osaka and Yokohama.
The exam is open only to legal residents of Japan and US citizens working abroad. In other words, other international candidates (with a tourist / transit visa to Japan) will not be allowed to sit for the exam at these non-US sites.
Yes. There are preconditions that you must commit to when you choose to take the exam in Japan:
You are most welcome to drop me a note on Facebook! You may also want to sign up for my free e-course for more information on the CPA exam from an international candidate perspective.
Feel free to learn more about this CPA exam mini-course here before signing up.
Read CPA Exam in Japan: Pass Rate Trend and How to Apply on I Pass the CPA Exam!!
The AICPA, NASBA and Prometric have jointly announced an arrangement to allow Indian CPA exam candidates to take the exam in the Middle East. I would like to give you the background, and factors to consider whether to take this new option.
Here is the transcript for those with slower internet connection, or those who prefer the text format.
The CPA exam testing centers have become available outside of the US since August 2011, in response to demand from US citizens living abroad, as well as from international candidates.
Bahrain, Kuwait, Lebanon and the UAE are the four countries in the Middle East where you can sit for the US CPA exam.
Only citizens and long-term residents in the Middle Eastern countries can take advantage of these international testing centers. Since October 1, 2014, Indian citizens and permanent residents have been granted this privilege as well.
One of the most frequently asked questions is whether the exam is the same as the one offered in the United States.
The answer is yes in many aspects. Specifically, the exam offered in the US and in international locations is the same in terms of:
The CPA exam and licensing requirements are generally the same but I will highlight the few differences below.
First of all, there are a few state boards that do not participate in the international administration of the CPA exam. In other words, you cannot take the exam outside of the US if you register in the following states. California, Delaware and New Jersey are the popular states in this category.
Candidates taking the exam in non-US locations must complete the licensing requirements within 3 years. This includes completing the experience requirements of your state board. Please note that this requirement is not necessary if you take the exam in US jurisdictions.
Additional fees apply in non-US exam locations. As of 2015, FAR and AUD cost $308 per section, versus $193 if you take the parts in the US. BEC and REG cost $327 per section, versus $1741 in US locations.
The exam fees are 70%+ more expensive, but it will likely be offset by the lower traveling and accommodation cost for international candidates.
All candidates sitting for exam in non-US testing locations must present a valid passport. The rule is different in US centers where other IDs, such as driver’s license, are acceptable.
Taking the exam in the Middle East is the same as that in the US in most aspects, but the important difference include the few states that don’t take part in this international administration program, and that you need to complete all educational and experience requirements within 3 years.
If you are ready to take the exam, you are most welcome to sign up for my free newsletters specifically written for you as an international candidate. We discuss some of the obstacles you may be facing (and the solutions), and tips on how to plan, prepare for and pass the exam on your first try.
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Read Indians Taking AICPA Exam in Middle East on I Pass the CPA Exam!!
The following CPA eligibility guide is written by one of my favorite readers, Moid Raza. He offers great insight to international candidates, especially those from Pakistan.
Certified Public Accountant (CPA) is one of the most prestigious and acclaimed professional certifications.
CPA is considered out of reach from Pakistani Bachelors due to lower credit hours as per the eligibility requirements in the United States.
As per my experience, becoming eligible for CPA is more difficult than CPA exam itself. However, after a lot of efforts, discussions, time and money (of course), I found certain ways that may help you to be eligible for CPA. BUT please note that this is a bumpy road as you may need to go for different courses which need efforts and time, in order to get this right in the first place. It needs determination and efforts!!! So if you are not committed, turn back now.
So let’s get started!!!!
There are 55 US States (including Guam and Porto Rico) where CPA exam is available. Each state has different Academic and Experience requirements for eligibility. National Association of State Boards of Accountancy (NASBA) is the official body for the state boards and you need to visit this site for more details on CPA Exams.
Since 2012, NASBA allowed certain international centers where the CPA exams are conducting. If you are a [citizen or long-term] resident in the appointed country, no need to visit your
US state for CPA exam any more. The countries include GCC (Saudi Arabia, Kuwait, Qatar, UAE, Bahrain etc) and Japan. You need to check out this site for more details.
As international students, the Bachelor Degree is required to be evaluated by an approved evaluator.
Some states have specific evaluators and some have a list on their respective state websites. You need to be careful in selecting the evaluator as some evaluators have so many requirements that you need a lot of efforts to complete those. I will not go into detail of it as we should concentrate on the ones which we shall need. If you want to know the list of evaluators and further, Google is your best friend. Information is also available on NASBA website.
We also need to understand one requirement which many people ignore and have problems later on. As a Pakistani Bachelor degree holder, we do not have adequate credit hours for CPA License.
Now, NASBA has made it mandatory for you to have a license if you have passed the exam. Once you pass your CPA exam, you need to complete the requirement of credit hours for license or else your grades shall expire after 3 years [if you are to sit for the exam in non-US locations].
However, there are certain states classified as Tier 1 and Tier 2. Tier 1 States require you to have license in order to be considered as CPA, however, for Tier 2 States, a certificate is initially provided which does not allow the individual full privileges as a CPA. After additional requirements are met, the certificate holder may receive a license or permit. You can find details on Licensing on this NASBA page.
Prior to 2012, NASBA considered Pakistani CA and ACCA as eligible academic education. However, since 2012, they considered it as a professional education, thus do not consider for credit hours requirements, except for a very few states. See I surprise you here too!!!
After a lot of efforts and discussion, as per my knowledge and experience, there are 2 states where you have a good chance of CPA eligibility.
Montana is a good choice for the following reasons:
(Update from Stephanie: Montana has become a 1-tier state effective July 1, 2015. Moid’s suggestion may no longer work)
Please note that all the below steps are based on the following assumptions (based on my experience):
Here we need to understand the deficiencies for Eligibility first:
Please note, I will provide the guidance first and then the time line will be defined later i.e. what to do when.
To overcome this education deficiency, you may need to do certain courses from an accredited college or university. For the details you may visit this link.
I personally prefer University of North Alabama (UNA). The details are in this link. As discussed with evaluator and personally I went with UNA for the following reasons:
In order to complete the credit hours, you would need to complete the below 3 courses:
You would be wondering why auditing, because it was recommended to me by NASBA evaluator, as in Bachelors, Audit we studied was based on International Standards on Auditing (ISA) however, they consider US Generally Accepted Auditing Standards (GAAS) for eligibility.
By completing these 3 courses, you would be good to go for education side. As per my experience, it would take 6 to 9 weeks to complete these courses (based on work and other commitments). You would need to go and check for the date of entrance, course completion dates, syllabus of these courses, passing scores, forms submission etc through their website.
The Bachelor of Commerce degree has to be evaluated by the authorized evaluator only. In case of Montana, Foreign Academic Credentials Service, Inc. (FASC) is the only evaluator they accept.
Please note that you need to send your original documents to FACS and they take 6 to 8 weeks (and 99% more than 8 weeks) to send the evaluation to Montana Board. Good thing is they take care of the originals well, so do not worry. The documents required are mentioned on their website along with the fee structure.
Stephanie’s update: Montana has now switched to NIES (NASBA International Evaluation Services) NIES is much faster but more expensive.
You need to register on NASBA website for the application. While you are going to apply on Montana Board, you would need to fill in some forms / affidavits and send these to them after applying.
The issue is that 2 out of 4 forms needed to be notarized. Now, in Kuwait, there are no public notarization rules thus it was an issue for me to get these notarize from here.
Good thing is you may get it notarized from Pakistan itself, which will save your time, efforts and lots of money. So make sure that these forms are notarized prior to sending it to Montana Board. You can get these forms from the Login and from the link here.
Phew!!! That’s a lot of work. However, that’s not all. You need to make sure all these documents are with the Board within 30 days of application. To get this right, you need to work backwards. 30 days is the rule for application and your documents will be in your file for 1 year, so do not worry. However, if they do not receive these documents within 30 days of application, then your application fees shall be forfeited and you would be considered ineligible.
To understand the time management, let’s consider an example. Assume you applied on Montana Board on 20 December 2014 and all the requirements need to be with the Board prior to 20 January 2015. (30 days of application).
As FACS takes at least 8 weeks for the evaluation, you should consider sending them the documents by 31 October 2014. I would recommend sending it by 15 – 20 October 2014. As soon as they receive your documents, they will confirm to you for the receipt email. As soon as they dispatch the evaluation and your documents, they will inform the same to you too.
[Stephanie’s note: thankfully NIES is much faster, typically 1-2 weeks but please double check with them before hand]
UNA Fall 2014 Semester is open till 31 October 2014, means you need to submit your respective forms with UNA by 31 October 2014. I would recommend sending these forms to them on the same date i.e. 15 – 20 October 2014. The course should be completed by 5 December 2014 and they announce the results after 10 working days, i.e. by 19 December 2014. They would send your transcript to Montana Board by the same date or day after.
Both FASC evaluation and UNA transcripts are received by Montana Board within 1 – 2 working days. In the end, you may arrange to send the Montana Board forms to them by 12 December 2014, so they shall receive the details within 3-4 working days.
VOLLA!!! Insha Allah you shall receive your trophy (Notice to Schedule) within a week or so. Only after NTS, you shall apply for International testing.
Please note that the above example is just for the understanding purpose and there may be a few days up and down, but make sure you do not miss 30-day window.
For qualified CAs and ACCAs, Alaska still accept CA and ACCA as academic qualification. Thus you may need to visit Alaska page on NASBA for details. With respect to the evaluator, Educational Records Evaluation Services (ERES) accepts scanned copies of transcripts. You need to visit their website and get more information from there itself.
I cannot help much on this as I am not very sure of the proceedings on this. However, it was told to me that this is the best available option if you are a qualified CA. But please mind you, Alaska is Tier 1 state, which means; your passing grades will expire if you do not complete the credit hours for licensing.
I have jotted down what I can think of for the CPA eligibility requirements. I may have missed any step or requirement. If you come across any info or addition, please feel free to add. Moreover, if you still have any confusion, query or further guidance required, please contact me in the comment section below.
I would like to thank the following ladies (weird, no guys) without whom I would not be eligible. You would definitely come across with them if you follow my path 
1. Stephanie Ng for her immense guidance and website ipassthecpaexam.com, a must to visit for CPA related stuff. I would highly, highly recommend to get her book How to pass the CPA exam (just US$ 27). This book is like the flashlight for all CPA related information and how to proceed with it. It will help you till you pass your exam.
2. Rhonda Willard, NASBA Evaluator, who very patiently replied all my queries and guided me on all steps.
3. Sharon Campbell, Program Director, UNA, who guided me well for all my UNA exam related queries and ensure my transcript is out to NASBA asap
I would also recommend to go through CPA Candidate Bulletin
for an understanding of CPA exam. It is the official guidance from NASBA.
I would also recommend to visit the following websites for more information and guidance:
BEST OF LUCK WITH YOUR QUEST!
Read CPA Eligibility Guide from a Pakistani Candidate on I Pass the CPA Exam!!
I am honored to have Leslie-Anne Rogers, in-house expert on CPA exam qualification service at CPAexcel, to shed some light on changes in qualification rules, her views on evaluation agencies, and how she can help international candidates to successfully apply for the CPA exam.
Stephanie: I understand that you have been helping international CPA exam candidates for the last 16 years. How did you get started?
Leslie-Anne: I started working as a marketing coordinator for a large CPA review course provider who wanted to expand their reach into the Canadian market because there were a lot of Canadian and internationally educated candidates living in Canada who wanted to become U.S. CPAs.
One of my biggest early lessons was that most of these people weren’t initially interested in which review course to take; they were much more interested in getting accurate information on what it took to become a CPA, what the exam was like and if there was a state that would work for them from an eligibility standpoint.
That lesson lead me to shift my focus to what I specialize in now which is eligibility, state and evaluator selection and the application process and I provide assistance for candidates from all over the world. It is a really fun and rewarding job!
Stephanie: There has been quite a lot of changes in the state board rules on qualification especially in the past couple of years. In general, do you think it’s more difficult to get eligible for the exam?
Leslie-Anne: Yes, it has definitely become more difficult. For example, Delaware used to allow candidates to sit for the exam with a two year diploma and now they require five years of university. Most states have moved to requiring this amount of post-secondary education and this can be problematic for candidates who come from countries where a three year undergrad degree is the norm.
Stephanie: We have a lot of aspiring candidates from India. One of the most common questions is whether a holder of BCOM (or other 3-year bachelor degree) can get qualified for the CPA exam. What is your view on this? I usually ask these candidates to either get a 2-year master’s degree or transfer their credit to a 4-year degree and graduate from there.
Leslie-Anne: Our answers would be similar with some slight exceptions. For example, if a candidate is only interested in passing the CPA exam, there are a few states that they could write but that would depend on which university they attended and what their average marks were*. Those same candidates would then need to get an extra year of education in order to get the CPA designation as well as to show that they have meet the work experience requirements.
*For candidates who don’t qualify to sit based on this criteria, they would definitely be well advised to get a two year masters degree in accounting and/or business, that way, they would make themselves eligible for a number of states.
Stephanie: How about BCOM with CA certificate?
Leslie-Anne: There are still options available for Indian BCom candidates who also have their ICAI but my suggestion for candidates in this category is not to procrastinate, especially if they are serious about becoming CPAs! There are no guarantees that the states which currently accept Indian CA coursework will continue to do so.
Stephanie: Speaking of credential evaluation agencies, many states recognize more than one of them. Does it make a difference which agency we choose?
Leslie-Anne: Yes, it can often make the difference between being accepted or not accepted as an exam candidate.
Stephanie: What do you think about taking the CPA exam at non-US testing location?
Leslie-Anne: I think offering international testing sites was a brilliant idea. It has been a very exciting time for those candidates who live in the IExam countries because they can now save themselves the time and expense of traveling to the U.S. to sit for the exam and of course, the number of exam candidates in those countries has grown considerably.
Stephanie: Finally, many readers ask for help in transferring their CPA exam credit from one state to another, mostly because they realize they have trouble fulfilling the experience requirement after passing the CPA exam. Do you offer any assistance on this?
Leslie-Anne: Yes, I am definitely willing to give candidates information on switching states to one where they think they will be able fulfill the work experience requirements. An important note though: not all candidates will have this option. Switching can sometimes be difficult, if not impossible to achieve, however I should be able to let them know if it can be done, and if so, how to do it.
I hope you enjoy this post. You can reach LA by phone or drop her a note here on this page.
1. Go to the “Resources” tab ->
2. “International Candidate Resources” ->
3. “State Selection Service”
For Your Further Reading
Read An Interview with Leslie-Anne Rogers, Expert in CPA Exam Qualification Services on I Pass the CPA Exam!!
Is it possible to become a CPA for H4 visa holders?
I have lots of readers who are H4 visa holders. Many of you are highly educated professionals who follow their spouse to the United States for a better future for your family. Since you aren’t allowed to work (for now, at least), wouldn’t it be nice to study for the CPA exam?
In order to become a CPA, the first step is to get qualified for the exam. It isn’t a straightforward path for H4 visa holders. Here are two common difficulties:
Let’s see how we can overcome these obstacles.
The CPA is a regulated industry, and SSN is the best way for the state board to track and regulate its licensees. Therefore, most states require their CPA exam candidates to submit their SSNs in the application form.
What is less known is that in some cases, state board allow exemption to this rule if there is a valid reason. Many state boards request that you write a letter to explain the situation, while others may have an existing waiver form or an affidavit to fill in. They don’t usually specify this in their rules (because not many candidates fall into this category). You need to take the initiative to ask, and double check the procedure by email.
Because of this, the issue of SSN is not a big concern.
As part of the “3E”, candidates need to fulfill the experience requirement in order to get the license. 1-2 years are required, and in most cases, this experience must be supervised and verified by an active US CPA.
This makes things exceedingly inconvenient for H4 visa holders because the previous experience (in your home country) is not likely to have been supervised by a US CPA, and then now that you are in the US, you are not allowed to work.
Update: Since May 26, 2015, certain H4 visa holders (those with H1-B spouse seeking employment based lawful permanent resident (LPR) status) have been allowed to accept employment in the US. For those who don’t fall into this category, there are still solutions:
Solution #1: Select a state that doesn’t require the verifier to be your supervisor
One of the solutions is to select a state that allows verification instead of strictly supervision of experience. Montana and Washington are two examples. There are other states, but they may not offer SSN waivers.
For example, if you used to work as a public accountant in India and you have someone whom you know who are a US CPA, then you can ask him/her to verify your previous experience for you. The same works for Washington but this verifier must be a US CPA licensee in good standing for at least 5 years.
Solution #2: Select a state that doesn’t request your verifier to be US CPA
In my opinion, this is a better solution because you will likely able to ask your previous supervisor to verify the experience for you. North Dakota offers this flexibility. There are other states with similar rules (e.g. Virginia) but they strictly require SSN.
Solution #3: Volunteer to gain experience in the meantime.
Our blogger Neha is a H4 visa holder and she faced the same issue after passing her CPA exam. Read her story and find out the issue and her solution.
Other obstacles for CPA for H4 visa holders include lacking the credit hours to fulfill the 150 credit hour rule, or that there are not enough accounting courses, especially for states that only count upper-division (intermediate/advanced) courses.
If you are determined to get the CPA qualification, you can first work on fulfilling the 150 credit and/or the accounting credit hours first. The articles below may help you get started:
If you have other questions, or you have stories to share, drop me a note below or on my Facebook page. I will try my best to help.
Read CPA for H4 Visa Holders: Can You Get Qualified? on I Pass the CPA Exam!!
IQEX Exam, which stands for stands for the International Qualification Examination, is a professional exam designed for CAs and CPAs in countries with reciprocal agreement the United States.
Chartered and Certified Public Accountants from:
If you became a member of these associations on the basis of recognition of credentials earned in other countries, you may not be eligible to apply. You can still go for the CPA license but must take the standard Uniform CPA exam. Please check out this NASBA page to confirm this information.
Special Note to Canadians
The CA, CGA and CMA are currently undergoing unification in Canada. The only IQEX MRA in effect was with the Canadian Institute of Chartered Accountants; therefore, only legacy CA members of CPA Canada can qualify for the IQEX.
It’s worth the effort if you see yourself working for a US company or a US subsidiary using US GAAP. CPA in the US is also the most globally recognized accounting qualification in the world.
IQEX is essentially the Regulation (REG) part of the exam. This means that qualified candidates only take one out of the four parts required for the rest of the candidates. In terms of exam duration, REG takes 3 hours while the 4 parts takes 14 hours in total.
After passing IQEX you can apply for the same CPA license in participating states.
Same as REG, the exam will be 3 hours long and contain four testlets: 3 test-lets (i.e. groups of questions) each with 24 multiple choice questions, and the 4th testlet with 6 task-based simulation.
Here is the content breakdown:
Candidates are expected to learn Internal Revenue Code and Federal Tax Regulations to confidently pass the Taxation Area. Furthermore, candidates are also expected to learn Federal Law and Uniform Acts for the Business Law Area.
The pass rate has never been disclosed, but you can refer to the REG exam pass rate, which is 50.3% in Jan – Sep 2015.
The exam is offered at Prometric centers in the U.S and Canada.
Similar to the Uniform CPA exam, IQEX is offered during the first and second month of every testing window:
After passing IQEX, your state board will send you a congratulatory letter together with information on the next step.
In order to obtain the CPA license from one of the states, you will need to fulfill the working experience requirement as well. For Canadians this is typically not an issue but candidates from other countries please take the time to check the requirements.
You can download the application form from NASBA any time. Once your application is processed, you will receive a NTS (Notice to Schedule) and schedule a time at the / of your choice. The NTS is valid for 6 months.
You can get only the REG section of any review course materials. Check out the Top 5 CPA review courses here:
Read IQEX Prep Guide, Study Materials and Pass Rate on I Pass the CPA Exam!!
Helllo Canadians! Getting qualified for the CPA exam is an easy step if you are a Canadian CA, and even if you haven’t you can still follow the steps to become a US qualified certified public accountant.
Please click a link below so I can figure out the best way to help you:
I understand that all of you are now CPA Canada, but if you were a Canadian CA before the unification, you are eligible for the “fast track” for US CPA licensing.
The US has a long-standing agreement with CICA which allow its members to take the IQEX exam instead of the standard Uniform CPA Exam.
IQEX is what I consider a mini-CPA exam which focuses on the Regulation (REG) part of the full version. In other words, you don’t need to deal with financial accounting and auditing questions this exam.
What’s Great about IQEX
What to Do Instead without IQEX
Candidates who:
Note: Candidates who qualified as Canadian Chartered Accountants on the basis of recognition of credentials earned in other countries are NOT eligible to apply.
What If I am a Canadian but Not Eligible for IQEX?
Then you will have to go through the traditional way. Please click here.
* * *
The process is more complicated but no worries, it is not the end of the world. What you need to do is to register through a state in the US and go through the Uniform CPA exam.
Sure! All you need is to sign up for this free mini course written for international candidates like you.
Feel free to learn about this mini-course before signing up.
* Photo courtesy of Paul Bica via creative commons
Read US CPA Exam for Canadians: Application & Steps to Get Your License on I Pass the CPA Exam!!
International CPA candidates, including US citizens who resides in foreign countries, have longed for an opportunity to take the CPA exam closer to home.
For candidates with non-US background, there are 3 possible ways to become a CPA in the US:
AICPA, the national association of the CPAs, have signed up reciprocal agreements with certain countries such that it becomes much easier for the certified or chartered accountants in these countries to get an additional title in the United States.
IQEX is a 3-hour exam (vs the regular 14-hour CPA exam). You will have to be a member of the following associations to enjoy the benefits:
Note that you still need to pick a state and go through the regular requirement notably related to working experience to get the full license. Please go to this page on IQEX for further information.
In 2011, AICPA launched a number of new CPA exam international centers around the world. The current sites are located in the following countries:
These countries are selected based on the following 4 criteria:
What’s the Same as the Domestic Testing Sites
What’s Different
FAQs
(i) I am not a citizen/resident of these countries but I live pretty close by. Am I eligible?
No I am afraid not. You have to be a citizen, permanent resident or long-term resident of these countries in order to get qualified. Proof of your status is required.
The exception is for the middle east countries, notably Egypt, Qatar, Oman, Saudi Arabia and Jordan. The citizen, permanent resident and long-term resident may sit for the exam in Bahrain, Kuwait, Lebanon, and the UAE.
Update (Sep 2014): Citizens and permanent residents of India are now allowed to sit for the exam in the Middle East. Here is the announcement from AICPA for your reference.
(ii) I am applying for California and I live in Egypt. Can I take the exam in one of the international locations?
No, not for California, because the state board does not participate in this arrangement. Here is a list of non-participating states for your reference.
(iii) Anything else I should be aware of?
You cannot get a refund or apply for an extension of the NTS should you fail to appear for the exam in the international location.
Looks Like I am Qualified. What’s the Next Step?
Go to the NASBA page for the desired state and there should be a button called “Test internationally” (for example, for Colorado it is in the bottom right hand corner of the page). Click away and pay the fee.
This is the default route — travel to any of the 55 jurisdictions and sit for the exam. This is the way if you do not qualify for the #1 and #2 route.
It may seem unfair that some people are allowed to take the exam in their home country… but Route #3 has been the only way for every international candidate before 2011. Hope this makes you feel better 
Another Option…
If you live close to Guam, you can sit for the exam there too! I took the exam in Guam and spent a couple of days vacationing afterwards. There is an extra $200 fee if you choose to take the exam in Guam.
NASBA has a hotline for international candidates:
1.CPA Exam Services (newly extended hours)
2. Guam Call Center
Besides asking a question on Facebook, you can sign up for my newsletter specifically written for you as an international candidate. From there you can learn about whether getting the CPA is possible for you, and if so, how to proceed.
Enter your name and email address and
I will send you the newsletter right away!
Read CPA Exam International Locations, Centers and Dates on I Pass the CPA Exam!!
This page is dedicated to Filipino accountants who want to obtain a US CPA license.
If you are looking for something else, see if this is useful:
Are you one of the Philippine-licensed CPAs who aspires to work abroad as a CPA but can’t use your local license in other countries?
While it is frustrating that Filipino CPAs don’t have reciprocal recognition from the US, getting the US CPA license is still a rewarding and achievable goal.
I would like to congratulate you on passing the CPA Board Exam in the Philippines. I heard it is one of the most difficult professional exams in your country. Passing rate is typically less than 50%.
My CPA exam site gets a lot of traffic from the Philippines so I bet many of you are seriously thinking about the US CPA. If you…
… then the US CPA qualification is useful.
To get the CPA license, all candidates need to fulfill the “3E”, that is, Education, Exam and Experience. Generally speaking, you need to:
1. Determine Your Eligibility
In the US, a typical accounting student goes through 4 years of university (or what is commonly known as “college”) plus one year of Master’s degree in accounting. 1 year of studying generally means 30 credit hours, so a 4-year and 5-year degree roughly translates to 120 and 150 credit hours respectively.
The good news is that the Philippines has the same 4-year bachelor program. Since you have to go through additional years for the Masters’ Degree, fulfilling the150 hours credit should not be an issue for you.
2. Pick a State and Register for the CPA Exam
Since the US CPA license is granted by individual states instead of a centralized agency, you have to choose a state board before registering for the exam.
Each state has slightly different rules but you can find a summary of the exam requirements by state here. I have also written an article on the popular states favored by international candidate for your reference.
3. Send Transcripts to Evaluation Agencies
Once you have chosen a State Board, the next step is to send your transcripts to a “foreign credential evaluation agency”.
Note: If you get part or all the educational credits from a US school, then for this part of the education you don’t need to go through the evaluators but you’ll need to ask this US school to send the transcript to the State Board directly. Please refer to the instruction on the CPA exam application form.
4. Get Approved for the Exam
Once you are approved to sit for the exam, you will receive a Notice To Schedule (NTS) which will allow you to schedule your exam in exam sites known as the prometric center.
You will have to fly to a US jurisdiction for the exam, but since Guam is so close to I don’t think this is an issue.
For your information, there are a few non-US prometric centers, but only citizens or long-term resident in Japan, Brazil, India and in Middle Eastern countries are qualified.
5. Study for the Exam
In terms of the CPA exam, it is likely the easiest step for international candidates. At least it is something within your control. If you need help I’d suggest that you take a review course from one of these Top 10 CPA review courses.
Once you complete the 4 parts of the exam, most states require that you take the ethics exam but this is much easier in comparison.
6. Fulfill the Experience Requirements
Most states require 1 to 2 years of experience. The challenge is that the State Boards only recognize “relevant” experience that is “properly verified”.
Some states only recognize public accounting i.e. auditing or related work in a CPA firm. If you work in the corporate, non-profit organization and non-US government agencies your experience cannot be counted.
IMPORTANT: when you pick a state to get qualified for the exam, this is an important consideration.
7. Verify Your Experience
All experience will have to be verified by a US CPA who keep his/her license active during the time you work(ed) for him/her.
Most states require that this person to be your direct supervisor. Some states allow CPA “or equivalent”, which usually means a Canadian CA or Australian CA, but for the exact definition of this equivalency you will have to check with your State Board.
If you have previous working experience in the Philippines, unless you worked under a US CPA (or for some states, CAs from the “reciprocal countries” e.g. Canada and Australia) your experience cannot be counted. I know it is frustrating but an important note to remember.
1. I’m a Filipino, how do I become a U.S. CPA Licensee even if I am not a US Citizen?
Most states allow non-US resident/citizen to apply for the CPA exam and license. Please go to this page for more info on the application procedure.
2. Which credential evaluator should I use?
The State Board of your chosen state should indicate which evaluators you can pick from. Some allow you to choose anyone that is a member of the evaluators’ association (i.e. NACES), while others only recognizes one. Please double check the list in the application form for details.
3. How many credit hours do you think I can get?
It depends on the subjects you have taken at the university. To go further, you will have to make some commitment i.e. to pay the evaluators for a professional evaluation. It costs anywhere from ~ $150-200.
Express service is available but will cost multiples of that. Some states offer pre-evaluation service which will indicate which courses you lack. I think it is a good idea if you aren’t sure whether you can get qualified for that state.
4. Which State Should I Apply?
You can apply to any state that you are qualified in terms of the education requirements. It is also wise to pick a state that requires more flexible or even no working experience requirements.
5. Illinois is the most favorable state for me in terms of requirements, but I want to take the exam in Guam. What to do?
You are allowed to take the exam in a state that is not your registered state. For example, if you register through Illinois state board but want to sit for the exam in Guam, it’s totally fine.
If you are serious about taking the US CPA exam, I welcome you to join our community by signing up for my free mini course. You will get the basics on CPA exam application, registration procedure, what to do (and not to do) during the process:
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Read US CPA Exam for Filipinos: Complete Guide to Get Your License on I Pass the CPA Exam!!
Can a 3-year bachelor degree (generally equivalent to an Associate degree) quality to sit for the CPA exam?
Since 2012, it has been exceeding hard for 3-year bachelor degree holder to get qualified for the US CPA exam. Delaware, the “last remaining” state that welcome associate degree holders, changed its rules effective August 1, 2012.
There are a lot of outdated information circulating on the Internet related to Delaware CPA exam requirements.
I would like to take the opportunity to clarify using the timeline below — the information you gathered on the Internet may well be correct, but it may not be the most up-to-date.
Before 2006
Working experience was not required to get a Delaware CPA certificate as long as you are not planning to practice public accounting in Delaware.
After 2006
Since 2006 Delaware has been requiring all candidates to have work experience before getting the CPA qualification by abolishing the so-called two-tier system, which means that you can no longer get a CPA certificate alone, but a full CPA license instead.
With that, each CPA candidate with varying degrees will need to fulfill the following:
Please note that the working experience has to be supervised and verified by a CPA license holder (note: CPA certificate holder is not qualified for verification). “CPA equivalent” e.g. Chartered accountants from Canada and Australia are NOT allowed for Delaware.
In terms of the education requirement, Delaware is the easiest to fulfill. Not only that Associate degrees are allowed, the number of account courses required is only 21 semester hours (one of the least, if not the least, among all states) and elementary accounting courses can be counted.
Effective August 1, 2012
Delaware will join the vast majority of states to impose a 150 credit hour requirement on all candidates. If you have an associate degree, got qualified for the CPA exam but don’t manage to pass all 4 parts of the exam before this deadline, you will be allowed to pass the CPA exam but you will not eligible for the CPA license.
It will also be impossible for you to switch to other states because none of the states will accept candidates with only a 3-year bachelor degree.
I will take Indian candidate as an example since I get the majority of inquiries from them:
If you are:
For further details specifically for Indian candidates please check out this page here.
For non-Indian candidates who went through a 3-year university system, please check out CPA exam exemptions which cover other professional qualifications such as ACCA.
If you are not qualified for any of these exemptions, I am afraid that you will need 2-year master’s degree to fulfill the typical 150 credit hour requirements.
If you want to go for jobs in the investment field, such as asset management, equity research analyst or hedge fund specialist, then you can consider CFA.
For most of you who are accountants working/plan to work in in corporate/industry, I encourage that you check out the CMA qualification because at least BCOM from a typical university in India, or any 3-year degree from a “decent” university in your country, can get you qualified.
For general info on CMA as well as CMA vs CPA, please click on the respective links which will bring you to our sister site, IPassTheCMAexam.com. Good luck!
Read Can You Become a US CPA with 3 Year Degree Alone? on I Pass the CPA Exam!!
The latest rules may have changed given the integration of the CA, CMA and CGA into CPA (Canada). The following rule is likely still applicable to those who were CAs before the unification.
For new applicants, you may want to check out this page on
how to become a CPA in Canada
* * * Original Post * * *
I am glad to see more Canadian candidates visiting my site. So I would like to dedicate this week to study on the CA Reciprocity Examination (CARE) how you can get qualified as a US CPA licensee.
In a nutshell, CARE is the Canadian version of IQEX which allows CA/CPAs from non-Canadian jurisdiction to get the equivalent qualification in Canada.
Not everyone is allowed to take CARE — only those from countries with a Mutual Recognition Agreement (MRA) with CICA (Canadian Institution of Chartered Accountants).
As of Nov 2010 there are 13 countries/jurisdictions under this agreement (click here for the MRA countries) and USA is one of them, with some restrictions.
No. In general, only the active CPA licensee registered in the substantially equivalent states are allowed.
The substantially equivalent states are generally the ones that comply with the US’ Uniform Accountancy Act, which states that the CPA qualification should include the 3Es: Education (150 credit hours), Exam (CPA exam) and Experience (at least 1 year). By now, almost all states are deemed substantially equivalent.
Please note the Canada system is similar to the US in that it is the provinces (not the CICA at national level) that grant CA designations. Therefore, you will have to double check with your province and see how they view these borderline states.
Here are the links to the 10 provinces for international candidates:
Read CA Reciprocity Exam (CARE): How US CPAs can get Qualified on I Pass the CPA Exam!!
US CPA exam centers are currently available in 4 countries in the Middle East. This convenience allow citizens as well as those in adjacent countries to take the exam without incurring additional time, stress and cost to travel to the US exam sites.
We go through the candidates profile, pass rates, eligibility and what to watch out for in this post.
I don’t have the latest statistics yet, but in 2013 around 1,000 candidates sat for the exam the Middle East exam sites in each testing window (i.e. around 4 thousand each year).
28% of these candidates were from the UAE, 15% from Saudi Arabia and 14% from Egypt.
There has been substantial growth in the number of candidates in the region as shown in the chart below. The countries shown in red are those with exam centers, namely UAE, Kuwait, Lebanon and Bahrain. Location and convenience has very positive impact on growth rates.
The pass rates range from 31% at Bahrain to 51% in Lebanon, versus around 50% on globally.
The pass rates of international candidates are understandably lower because of the challenges in taking the exam in English, unfamiliar topics e.g. US GAAP and US taxation, and new question style such as the task-based simulations.
Check out the pass rates of candidates from these countries:
 |  |  |
| UAE | Saudi Arabia | Egypt |
The citizens, permanent residents and long-term residents of Bahrain, Kuwait, Lebanon, and the UAE are qualified to this new scheme.
At the same time, candidates from Egypt, Qatar, Oman, Saudi Arabia and Jordan can travel to any of these 4 Middle Eastern countries to take the exam.
Since September 2014, permanent residents and citizens of India can also sit for the exam in the Middle East.
Here is a short video on this arrangement, as well as the comparison of taking the exam in US vs Middle East testing centers:
| Similarities | Differences |
|
|
Note on the Differences
The differences are mostly restrictions. Not all states choose to participate in allowing their candidates to sit for the exam in these international occasions. This includes California, Delaware and New Jersey. You can check out the list here.
Also, candidates have to obtain a full CPA license within 3 years of passing the exam, or else their exam results will be nullified. In other words, the experience verification has to be completed within this period. I don’t think there are exemptions and waivers, but you can double check with the state boards.
You are welcome to check out the FAQ page for more info, or sign up for my free mini course to you. It will be in the form of emails and is specifically written for you as an international candidate:
Enter your name and email address and
I will send you the newsletter right away!
Read CPA Exam in Middle East: Pass Rates, Eligibility and Rules on I Pass the CPA Exam!!
Question: I did not get my degree in the US. How do I know if my coursework fit the educational requirements?”
Answer: Get a foreign credential evaluation for CPA.
Here is an overview on what evaluators do, and how to pick the right one for your application:
Note: Texas evaluate the transcript themselves. Candidates do not need to go through these third-party evaluation agencies.
Don’t like videos? Here is the same information in text format:
Before you contact an evaluation agency, you need to select the state in which to register for your exam. There are two reasons:
Once you settle on a state and get the list of approved agencies, you can pick one based on:
The fee ranges from $100 to $300 — price difference is closely correlated to turnaround time. For example, FACS is one of the most affordable agency charging $100 for most states, but it takes around 6 weeks.
Most state boards require a “course-by-course” evaluation. This is different from the “general evaluation” that some agencies are offering. Please read the fee schedule carefully when comparing the fees.
There may also be rush services available but expect to add another $100 to the price tag. With proper planning, you can avoid this extra cost.
The number of days required to produce a report varies considerably. Most agencies have a 2 week turnaround time, but can vary from 5 business days to 8+ weeks.
The evaluation process is both an art and a science. It is possible that an evaluators gives you more credit hours than the others.
Having said that, the evaluation result should not be substantially different as evaluators run the risk of getting disqualified by state boards. Because of this, I personally do not recommend an agency based on how “lenient” it interprets your transcripts.
I do recommend agencies that have better customer service, because a friendly evaluator makes your life much easier during the exam application process. I ran a little experience and you can take a look at my findings at the end of this post.
Most evaluation agencies require the candidates to send in the original or official transcript . By original, it refers to the copy issued by your school that is sent to you in a sealed envelope; by official, it means a copy (either the original or certified copy) sent directly from your school to the agency.
In most cases, this requirement is set by the state board. For example, California state board asks the evaluators to issue report only if the candidate supplies the original copy.
I understand that in some countries it is impossible additional copies of your transcript. Customer service is very important because a good evaluator can suggest a way to work around this issue instead of insisting on getting what is officially required.
Note: if your current name is different from the name on the transcript (e.g. maiden name), you need supporting document to show the reason of name change, e.g. a marriage certificate.
If your transcript is issued in a language other than English, a word-for-word translation is required.
You can explore whether there is an in-house translation service at the evaluation agency. If not, you can either get it translated by an official / governmental agency (as in China), or you can contact a translation service that is a member of American Translators Association (ATA).
It is best to check with your evaluation agency and see if they have a preferred translation service.
Another thing to help the agency is to send in your course outline/syllabus so that the agency has full information on the content of your qualifications.
I list out the estimated turnaround time for each foreign credential evaluation agency below. It only starts to count after all the required documents are submitted.
For rush service, it is counted in business days. For example, a 2-day rush service takes 2 business days.
Some evaluation agencies have online tracking systems, while others may have an email notification service. A few have no updates and you have to call them to check. You may take this into consideration if it is important for you keep track of the progress.
NASBA International Evaluation Service (NIES) offers an “undecided state evaluation” that helps you identify qualifying states based on your education.
Please note that NIES’ suggestion does not take experience requirement in consideration, so think through carefully whether you can fulfill the experience requirement (now or at a later date) before registration.
You may also want to chat with Leslie-Anne Rogers, who specializes in the CPA exam qualification service for more than 17 years. She charges a fee but she is very experienced.
I mentioned about a little experiment on these agencies. This is what I did: I sent out the same email message to all evaluators and asked them 2 questions on behalf of candidates. I recorded the time and detailness/ usefulness of the reply. The experiment was done in 2014.
Prompt and Personal Reply
Evaluators accepting original and/or official transcripts only:
Evaluators accepting attested / certified photocopies of transcripts:
Prompt but Generic Reply
Slow Reply / Hard to Reach
Either no reply after follow-up email, or email address not available
No Longer Offer Service For CPA Exam / Licensing Application
Please note that this list is based on one experiment only. I am constantly collecting info from readers to improve my analysis. Please tell me your experience if you have gone through the process.
Ask me a question on Facebook, or sign up to my mini-course designed for international candidates. Feel free to learn more about this CPA exam mini-course here before signing up.
Please tell me your name and email address and
I will send you the newsletter right away!
Read Foreign Credential Evaluation for CPA: Here’s What I Recommend on I Pass the CPA Exam!!
This page is dedicated to Filipino accountants who want to obtain a US CPA license.
If you are looking for something else, see if this is useful:
Are you one of the Philippine-licensed CPAs who aspires to work abroad as a CPA but can’t use your local license in other countries?
While it is frustrating that Filipino CPAs don’t have reciprocal recognition from the US, getting the US CPA license is still a rewarding and achievable goal.
I would like to congratulate you on passing the CPA Board Exam in the Philippines. I heard it is one of the most difficult professional exams in your country. Passing rate is typically less than 50%.
My CPA exam site gets a lot of traffic from the Philippines so I bet many of you are seriously thinking about the US CPA. If you…
… then the US CPA qualification is useful.
To get the CPA license, all candidates need to fulfill the “3E”, that is, Education, Exam and Experience. Generally speaking, you need to:
1. Determine Your Eligibility
In the US, a typical accounting student goes through 4 years of university (or what is commonly known as “college”) plus one year of Master’s degree in accounting. 1 year of studying generally means 30 credit hours, so a 4-year and 5-year degree roughly translates to 120 and 150 credit hours respectively.
The good news is that the Philippines has the same 4-year bachelor program. Since you have to go through additional years for the Masters’ Degree, fulfilling the150 hours credit should not be an issue for you.
2. Pick a State and Register for the CPA Exam
Since the US CPA license is granted by individual states instead of a centralized agency, you have to choose a state board before registering for the exam.
Each state has slightly different rules but you can find a summary of the exam requirements by state here. I have also written an article on the popular states favored by international candidate for your reference.
3. Send Transcripts to Evaluation Agencies
Once you have chosen a State Board, the next step is to send your transcripts to a “foreign credential evaluation agency”.
Note: If you get part or all the educational credits from a US school, then for this part of the education you don’t need to go through the evaluators but you’ll need to ask this US school to send the transcript to the State Board directly. Please refer to the instruction on the CPA exam application form.
4. Get Approved for the Exam
Once you are approved to sit for the exam, you will receive a Notice To Schedule (NTS) which will allow you to schedule your exam in exam sites known as the prometric center.
You will have to fly to a US jurisdiction for the exam, but since Guam is so close to I don’t think this is an issue.
For your information, there are a few non-US prometric centers, but only citizens or long-term resident in Japan, Brazil, India and in Middle Eastern countries are qualified.
5. Study for the Exam
In terms of the CPA exam, it is likely the easiest step for international candidates. At least it is something within your control. If you need help I’d suggest that you take a review course from one of these Top 10 CPA review courses.
Once you complete the 4 parts of the exam, most states require that you take the ethics exam but this is much easier in comparison.
6. Fulfill the Experience Requirements
Most states require 1 to 2 years of experience. The challenge is that the State Boards only recognize “relevant” experience that is “properly verified”.
Some states only recognize public accounting i.e. auditing or related work in a CPA firm. If you work in the corporate, non-profit organization and non-US government agencies your experience cannot be counted.
IMPORTANT: when you pick a state to get qualified for the exam, this is an important consideration.
7. Verify Your Experience
All experience will have to be verified by a US CPA who keep his/her license active during the time you work(ed) for him/her.
Most states require that this person to be your direct supervisor. Some states allow CPA “or equivalent”, which usually means a Canadian CA or Australian CA, but for the exact definition of this equivalency you will have to check with your State Board.
If you have previous working experience in the Philippines, unless you worked under a US CPA (or for some states, CAs from the “reciprocal countries” e.g. Canada and Australia) your experience cannot be counted. I know it is frustrating but an important note to remember.
1. I’m a Filipino, how do I become a U.S. CPA Licensee even if I am not a US Citizen?
Most states allow non-US resident/citizen to apply for the CPA exam and license. Please go to this page for more info on the application procedure.
2. Which credential evaluator should I use?
The State Board of your chosen state should indicate which evaluators you can pick from. Some allow you to choose anyone that is a member of the evaluators’ association (i.e. NACES), while others only recognizes one. Please double check the list in the application form for details.
3. How many credit hours do you think I can get?
It depends on the subjects you have taken at the university. To go further, you will have to make some commitment i.e. to pay the evaluators for a professional evaluation. It costs anywhere from ~ $150-200.
Express service is available but will cost multiples of that. Some states offer pre-evaluation service which will indicate which courses you lack. I think it is a good idea if you aren’t sure whether you can get qualified for that state.
4. Which State Should I Apply?
You can apply to any state that you are qualified in terms of the education requirements. It is also wise to pick a state that requires more flexible or even no working experience requirements.
5. Illinois is the most favorable state for me in terms of requirements, but I want to take the exam in Guam. What to do?
You are allowed to take the exam in a state that is not your registered state. For example, if you register through Illinois state board but want to sit for the exam in Guam, it’s totally fine.
If you are serious about taking the US CPA exam, I welcome you to join our community by signing up for my free mini course. You will get the basics on CPA exam application, registration procedure, what to do (and not to do) during the process:
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Read US CPA Exam for Filipinos: Complete Guide to Get Your License on I Pass the CPA Exam!!
Helllo Canadians! Getting qualified for the CPA exam is an easy step if you are a Canadian CA, and even if you haven’t you can still follow the steps to become a US qualified certified public accountant.
Please click a link below so I can figure out the best way to help you:
I understand that all of you are now CPA Canada, but if you were a Canadian CA before the unification, you are eligible for the “fast track” for US CPA licensing.
The US has a long-standing agreement with CICA which allow its members to take the IQEX exam instead of the standard Uniform CPA Exam.
IQEX is what I consider a mini-CPA exam which focuses on the Regulation (REG) part of the full version. In other words, you don’t need to deal with financial accounting and auditing questions this exam.
IQEX is offered two months out of each quarter, similar to that for the Uniform CPA Exam.
What’s Great about IQEX
What to Do Instead without IQEX
Candidates who:
Note: Candidates who qualified as Canadian Chartered Accountants on the basis of recognition of credentials earned in other countries are NOT eligible to apply.
What If I am a Canadian but Not Eligible for IQEX?
Then you will have to go through the traditional way. Please click here.
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The process is more complicated but no worries, it is not the end of the world. What you need to do is to register through a state in the US and go through the Uniform CPA exam.
Sure! All you need is to sign up for this free mini course written for international candidates like you.
Feel free to learn about this mini-course before signing up.
* Photo courtesy of Paul Bica via creative commons
Read US CPA Exam for Canadians: IQEX vs Regular Application? on I Pass the CPA Exam!!
The latest rules may have changed given the integration of the CA, CMA and CGA into CPA (Canada). The following rule is likely still applicable to those who were CAs before the unification.
For new applicants, you may want to check out this page on
how to become a CPA in Canada
* * * Original Post * * *
I am glad to see more Canadian candidates visiting my site. So I would like to dedicate this week to study on the CA Reciprocity Examination (CARE) how you can get qualified as a US CPA licensee.
In a nutshell, CARE is the Canadian version of IQEX which allows CA/CPAs from non-Canadian jurisdiction to get the equivalent qualification in Canada.
Not everyone is allowed to take CARE — only those from countries with a Mutual Recognition Agreement (MRA) with CICA (Canadian Institution of Chartered Accountants).
As of Nov 2010 there are 13 countries/jurisdictions under this agreement (click here for the MRA countries) and USA is one of them, with some restrictions.
No. In general, only the active CPA licensee registered in the substantially equivalent states are allowed.
The substantially equivalent states are generally the ones that comply with the US’ Uniform Accountancy Act, which states that the CPA qualification should include the 3Es: Education (150 credit hours), Exam (CPA exam) and Experience (at least 1 year). By now, almost all states are deemed substantially equivalent.
Please note the Canada system is similar to the US in that it is the provinces (not the CICA at national level) that grant CA designations. Therefore, you will have to double check with your province and see how they view these borderline states.
Here are the links to the 10 provinces for international candidates:
Read CA Reciprocity Exam (CARE): How US CPAs can get Qualified on I Pass the CPA Exam!!
International CPA candidates, including US citizens who resides in foreign countries, have longed for an opportunity to take the CPA exam closer to home.
For candidates with non-US background, there are 3 possible ways to become a CPA in the US:
AICPA, the national association of the CPAs, have signed up reciprocal agreements with certain countries such that it becomes much easier for the certified or chartered accountants in these countries to get an additional title in the United States.
IQEX is a 3-hour exam (vs the regular 14-hour CPA exam). You must be a member of the following associations to enjoy the benefits:
Note that you still need to pick a state and go through the regular requirement notably related to working experience to get the full license. Please go to this page on IQEX for further information.
In 2011, AICPA launched a number of new CPA exam international centers around the world. The current sites are located in the following countries:
These countries are selected based on the following 4 criteria:
What’s the Same as the Domestic Testing Sites
What’s Different
FAQs
(i) I am not a citizen/resident of these countries but I live pretty close by. Am I eligible?
No, I am afraid not. You have to be a citizen, permanent resident or long-term resident of these countries in order to get qualified. Proof of your status is required.
The exception is for the middle east countries, notably Egypt, Qatar, Oman, Saudi Arabia and Jordan. The citizen, permanent resident and long-term resident may sit for the exam in Bahrain, Kuwait, Lebanon, and the UAE. Same case applies to South American countries taking the exam in Brazil.
Citizens and permanent residents of India are now allowed to sit for the exam in the Middle East. Here is the announcement from AICPA for your reference.
(ii) I am applying for California and I live in Egypt. Can I take the exam in one of the international locations?
No, not for California, because the state board does not participate in this arrangement. Here is a list of non-participating states for your reference.
(iii) Anything else I should be aware of?
You cannot get a refund or apply for an extension of the NTS should you fail to appear for the exam in the international location.
Looks Like I am Qualified. What’s the Next Step?
Go to the NASBA page for the desired state and there should be a button called “Test internationally” (for example, for Colorado it is in the bottom right hand corner of the page). Click away and pay the fee.
This is the default route — travel to any of the 55 jurisdictions and sit for the exam. This is the way if you do not qualify for the #1 and #2 route.
It may seem unfair that some people are allowed to take the exam in their home country… but Route #3 has been the only way for every international candidate before 2011. Hope this makes you feel better 🙂
Another Option…
If you live close to Guam, you can sit for the exam there too! I took the exam in Guam and spent a couple of days vacationing afterwards. There is an extra $200 fee if you choose to take the exam in Guam.
NASBA has a hotline for international candidates:
1.CPA Exam Services (newly extended hours)
2. Guam Call Center
Besides asking a question on Facebook, you can sign up for my newsletter specifically written for you as an international candidate. From there you can learn about whether getting the CPA is possible for you, and if so, how to proceed.
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Read CPA Exam International Locations, Centers and Dates on I Pass the CPA Exam!!
