Qualification & Requirements

Candidates must pass four-part exam called the "Uniform CPA Examination" that is prepared and administered by the American Institute of Certified Public Accountants (AICPA). Candidates must also meet educational and other requirements determined by the appropriate State Board of Accountancy specific to the state in which they intend to give the exam. There are 55 separate Boards of Accountancy, and all of these boards are members of National Association of State Boards of Accountancy (NASBA).


Important items to note for Non-US Candidates

• International candidates are eligible to qualify as U.S. Certified Public Accountants (CPAs) as long as they meet Board of Accountancy eligibility requirements and prepared to take the Uniform CPA Exam in English in one of 54 U.S jurisdictions. (The 55th jurisdiction, the Commonwealth of Northern Mariana Islands, is not yet ready to accept CPA applicants.)
• Candidates may take the exam at any authorized test center in the United States. At present, it is not possible to take the examination outside the United States and its territories. The test center doesn't need to be located within the jurisdiction in which a candidate applies.
• Application and exam fees for first time candidates vary by state. Applications can be submitted at any time. The application process usually takes from six to eight weeks for first time candidates.
• Most states accept non-U.S. education credentials; however they must normally be evaluated by an agency approved by the board.