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.
CPA Exam Candidates in the Middle East
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.
CPA Exam Pass Rates in Middle East
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 |
Who is Eligible for the CPA Exam in Middle East?
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:
Taking the CPA in Middle East vs US Jurisdictions
| Similarities | Differences |
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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.
For Your Further Reading
- Overview of the CPA exam application process
- Source document from NASBA specifying the international administration of the CPA exam. You can find the 3-year restriction in Section IIa.
- AICPA announcement allowing Indian candidates to take exams in the Middle East test centers
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