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What international applicants should know:
- In brief, the application process for becoming a CPA is basically the same for U.S. and international candidates alike.
- You first need to decide in which state you would like to become licensed, and then you need to contact that State Board of Accountancy for more information, including their requirements and any documentation you should provide.
- The State Board of Accountancy will tell you what you need to do, including any courses you need to take, to be permitted to sit for the CPA Exam. The CPA exam is now offered in select locations overseas. Find out more in this AICPA International Testing FAQ.
- After passing the exam, and meeting necessary experience or other requirements, the State Board of Accountancy will then issue you a CPA license.
- Once you have been issued a CPA license, you are eligible for full membership in the AICPA.
NOTE: Qualifying through a board of accountancy is the ONLY route to the CPA designation. There is NO central professional body in the U.S. through which candidates may qualify as CPAs.
Through mutual recognition agreements (MRAs), qualified professional accountants from other countries can practice in the United States without having to completely re-credential. If you are a member of one of the following organizations:
Do you hold an accounting qualification from your home country and wish to take advantage of the many benefits of AICPA membership? You may be eligible to apply to become an AICPA International Associate (non-voting), if you are a full, regular member of one of the following organizations:
- Australia (ICAA); Canada (CICA); England and Wales (ICAEW); Germany (IDW); Hong Kong HKICPA; Ireland (CAI); Japan (JICPA); Mexico (IMCP); New Zealand (NZICA); Scotland (ICAS); or South Africa (SAICA).