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Career Guide

International CPA Guide

Pursuing the US CPA from outside the United States

Some US states are more friendly to international candidates
NASBA International Evaluation Services can assess foreign credentials
Prometric testing centers exist in many countries
Consider CPA Evolution changes for exam planning

The US CPA credential is increasingly sought after by international accounting professionals. This guide covers the unique considerations for non-US candidates including state selection, credential evaluation, and testing logistics.

Last updated: February 1, 2026

Choosing Your State

State selection is critical for international candidates. Some states have more accessible requirements for foreign-educated accountants.

  • Popular states: Colorado, Montana, Guam, Illinois, New Hampshire
  • Avoid: States requiring US citizenship or Social Security numbers
  • Consider: Reciprocity if you plan to move to the US later
  • Research: Each states specific foreign credential policies

Credential Evaluation

Your international education must be evaluated for US equivalency. This process can take 4-12 weeks.

  • NASBA International Evaluation Services (NIES) is most common
  • WES, ECE, and other agencies may be accepted by some states
  • Gather transcripts, degree certificates, and course descriptions
  • Expect to pay $200-$500 for evaluation services

Testing Locations

You can take the CPA exam outside the US at international Prometric centers.

  • Available locations: Japan, UK, Ireland, Germany, Lebanon, UAE, and more
  • Same exam content and format as US testing centers
  • Scheduling may be more limited than US locations
  • Some candidates travel to the US for more scheduling flexibility

Study Considerations

International candidates should account for US GAAP differences and time zone challenges when preparing.

  • Focus heavily on US GAAP vs IFRS differences
  • Self-paced courses work best for time zone flexibility
  • Plan study schedule around available support hours
  • Consider courses with strong international student track records

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Frequently Asked Questions

Yes, Prometric offers the CPA exam at international testing centers in Japan, several Middle Eastern countries, Europe, and other locations. Check with NASBA for current testing locations and any country-specific restrictions.

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