CPA Examination Administration FAQs (International)
If you live outside the U.S., international testing for the Uniform CPA Examination (the Exam) you can pursue the U.S. CPA license by testing in certain countries. The AICPA, NASBA and Prometric provide the same services as they do for the domestic program. The Exam and licensure process is the same for international candidates as it is for candidates within U.S. jurisdictions.
Exam testing dates are the same as those for domestic candidates. You can test four times each year.
- January 1 - March 10
- April 1 – June 10
- July 1 - September 10
- October 1 - December 10
The Exam is offered at certain Prometric testing centers in Bahrain, Brazil, Japan, Kuwait, Lebanon and the United Arab Emirates (UAE). Additional information, including specific locations and schedules, is posted on the AICPA Exam web page as information becomes available.
International testing locations are evaluated based on a set of criteria, including:
- Demand volume for the Exam from candidates in those countries who take the
- Ability to deliver the Exam without legal obstacles
- Security threat to the Exam (both physical security and intellectual property security) assessed at levels equal to those presented domestically
- Existence of established Prometric test centers
Countries that do not meet these criteria to the combined satisfaction of NASBA, the AICPA and Prometric are not considered as testing locations.
While we appreciate the desire for the Exam to be available in many locations, we can best serve the Boards of Accountancy and the accounting profession by ensuring a safe, reliable and valid Exam.
To take the Exam outside the U.S., you must first establish your eligibility through application to a Board of Accountancy participating in the International CPA Examination Administration Program. For specific instructions on how to apply, please visit the NASBA website.
International testing requires some additional procedural steps that you will be required to follow. For specific information on the international registration process, please visit the International Section of the NASBA website. In addition, if you choose to take the Exam at an international location, you will be required to:
- Make a commitment to seek CPA licensure upon passing the Exam, and thereafter maintain your status as licensee
- Meet citizenship/residency requirements
- Provide demographic information
- Pay additional fees
Once you complete the international registration process, you must contact or visit the Prometric website to schedule your Exam.
An additional fee per section is required, and is non-refundable. Please refer to NASBA’s website for a breakdown of these fees.
Only citizens and long-term residents of Japan and the United States may take the Exam in Japan.
Only citizens, permanent residents and long-term residents of the following countries may take the Exam in Bahrain, Kuwait, Lebanon and the United Arab Emirates (UAE):
- Saudi Arabia
- United Arab Emirates
- United States
Only citizens and long-term residents of the following countries may take the Exam in Brazil:
- Cayman Islands
- Costa Rica
- Dominican Republic
- El Salvador
- French Guiana
- St. Kitts/Nevis
- St. Lucia
- St. Vincent/Grenadines
- Trinidad & Tobago
- United States
No. You must present your passport as a primary form of identification. This includes U.S. citizens living abroad.
The AICPA, NASBA and Prometric must operate testing centers under the strictest of security measures, guarantee data integrity and security, and protect candidates’ privacy. The three Exam partners decided that citizenship and residency requirements, and the integrity of certain kinds of proof of identification, provide a needed layer of security and allow us to better serve Exam candidates.
The number of candidates in a particular geography is only one of the criteria used to determine the international locations for the Exam. We chose the current countries based on the above criteria (see How do you determine international testing locations?) We decided to focus on a small number of countries and expand slowly so that we can gauge success and ensure that all candidates are given the same opportunity to receive a thorough and fair Exam, no matter where they test. While expansion for the international program is always under consideration, the Exam partners do not a specific timeframe.
If you register through a non-participating jurisdiction, you may take the test only at approved testing centers in the U.S., Guam, Puerto Rico or the Virgin Islands. Please check with NASBA to see if your jurisdiction is participating in the international administration program.
Please refer to NASBA’s website for an updated list of participating Boards of Accountancy.
No. Once you get an NTS for one of the international testing centers, it cannot be interchanged with an NTS for any of the U.S. testing centers. You would have to notify NASBA to change back to a domestic NTS.
There is no provision for withdrawing from the Exam and/or requesting an extension of your current NTS. Application and/or Exam fees are not refundable. If your NTS expires prior to taking the Exam, or you miss a scheduled testing appointment, you will not be able to reschedule or receive a refund on any of the fees paid. You will have to reapply for the Exam and pay the appropriate application/registration and fees.
You will receive your scores at the same time as candidates who test in the U.S. or its territories. You can review the current score release timeline for specific dates.
The AICPA, NASBA, and Prometric neither endorse, nor support, any third party review course providers. It is strongly recommended that you review the resources available on the AICPA Exam web page, including the CPA Exam Blueprints and the Exam tutorial and sample tests. You can also find useful information in NASBA’s Candidate Bulletin.