International CPA Guide
Pursuing the US CPA from outside the United States
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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