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.
Overview of International Testing Center
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.
Is It the Same Exam?
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:
- Exam content, format and duration
- Delivery: both exams are 100% computerized and taken at prometric centers
- Testing windows: you can sit for the exam in the first two months of each quarter
- Language: the exam is administered in English regardless of location
- Registration process: both US and international candidates should send in applications to their chosen state boards
The CPA exam and licensing requirements are generally the same but I will highlight the few differences below.
What are the Differences?
1. State Board Restrictions
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.
2. Licensing Requirements
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.
3. Exam Fees
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.
4. Identification Proof on the Day of the Exam
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.
Summary
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.
For Your Further Reading
- AICPA press release on this new arrangement
- Restrictions on candidates who choose to take exam in non-US locations (the 3-year deadline is discussed on p.2)
- NASBA’s page on international exam administration
- More information on the Middle Eastern testing locations
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