The U.S. CPA International Qualification Examination 

The IQEX Exam is designed to facilitate the U.S. CPA qualification process for those accounting professionals from other countries whose professional bodies have entered into reciprocity agreements with the U.S. accounting profession.

Mutual recognition agreements on behalf of the U.S. accounting profession are prepared under the oversight of the International Qualification Appraisal Board (IQAB), a joint body of the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA). At present, the U.S. accounting profession has mutual recognition agreements in effect with the following professional bodies:

  • Institute of Chartered Accountants in Australia (ICAA)
  • Canadian Institute of Chartered Accountants (CICA)
  • Chartered Accountants Ireland (CAI)
  • Instituto Mexicano de Contadores Publicos (IMCP)
  • Hong Kong Institute of Certified Public Accountants (HKICPA)
  • New Zealand Institute of Chartered Accountants (NZICA)

In November 2012, the IQEX Exam transitioned to a new format that uses an administration of the Uniform CPA Examination's Regulation section as the required examination. As part of the transition, the IQEX Exam no longer has a dedicated content specification outline (CSO) and will instead assume the content outlined in the Regulation section of the Uniform CPA Examination CSOs. For more information please read the November 2012 IQEX Exam Transition Information announcement. 

The IQEX Exam is offered at testing locations in the United States and territories and Canada. The IQEX Exam Online Application for the November 2012 Exam Administration is now available on the NASBA website at For more information about the IQEX Exam eligibility requirements and the IQEX application process, please visit the NASBA website at


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