CPA Examination (International Applicants)

Become a licensed U.S. CPA

If you are a non-U.S. citizen, you may qualify as a licensed U.S. Certified Public Accountant (CPA) if you meet Board of Accountancy eligibility requirements in one of the 55 U.S. jurisdictions. You must be able to take the Uniform CPA Examination (the Exam) in English. It is not offered in any other language.

Your only route to the U.S. CPA license is to quality through a participating Board of Accountancy. There is NO central professional body in the U.S. through which you may qualify as a CPA.

The AICPA, the National Association of State Boards of Accountancy (NASBA), and Prometric offer the same services for the international program as they do for the U.S. program. Your Exam and licensure process is the same as a candidate from a U.S. jurisdiction

Japanese candidates can read this Japanese-language page (日本語) for more information.


The application process is basically the same for U.S. and international candidates. To apply, you must do the following:

  • Select a U.S. jurisdiction
  • Contact the Board of Accountancy (or its agent) in that jurisdiction to obtain application materials
  • Submit completed applications and required fees as instructed
  • Once you are qualified, schedule your Exam

Any special requirements that international applicants must meet (such as arranging for an evaluation of their educational credentials by an agency approved by the board) are explained in Board of Accountancy application instructions.

Prospective candidates who are undecided about the jurisdiction to which they should apply may wish to review the requirements of several Boards of Accountancy before making their decisions. Contact information for all boards is available at NASBA.

International applicants can also find more information about participating jurisdictions, candidate eligibility, fees and other topics by visiting NASBA’s International Administration page.  

Testing Locations

International testing is offered at Prometric test centers in the following countries: Bahrain, Brazil, Kuwait, Japan, Lebanon and the United Arab Emirates (UAE). To find out if you are eligible to test at an international location, please review the list of eligible countries provided in the International Testing FAQs. For a list of specific test centers in each country, visit Prometric.

To learn more about testing outside the U.S. jurisdictions, review the International Testing FAQs. candidates should review the Regulation section of the Uniform CPA Examination Blueprints.