Douglas Olsen
The Certified Public Accountant (CPA) license is a prestigious qualification for accountants worldwide. The CPA Exam is a challenging assessment that consists of multiple sections and requires candidates to have a bachelor's degree and professional experience in accounting. International students often face obstacles when applying for the CPA Exam, such as having attended a non-US college or lacking a Social Security Number (SSN). However, the application process for international students is generally the same as for US citizens, and there are 15 countries outside the US where the exam can be taken. This article will explore the requirements and steps for international students to successfully apply for and pass the CPA Exam.
| Characteristics | Values |
|---|---|
| Application process | Same as for US citizens |
| Requirements | Bachelor's degree, 120-150 semester hours of coursework, specific courses in business law, accounting, finance, taxation, and auditing |
| Additional requirements | Social Security Number (SSN), work experience, US visa |
| Exam format | Four-part Uniform CPA Examination, including Core sections (AUD, FAR, REG) and Discipline sections (BAR, ISC, TCP) |
| Exam provider | Prometric, NASBA, AICPA |
| Jurisdictions | 55 in total, including Guam, Massachusetts, North Carolina, Alabama |
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What You'll Learn
International CPA Exam application process
International students and professionals who want to obtain a U.S. CPA license follow the same application process as U.S. citizens. The CPA application process is the same regardless of where the applicant is from. However, international candidates will have to establish their eligibility through a jurisdiction participating in the international administration of the exam.
The first step in the application process is to select a U.S. jurisdiction and apply via a participating State Board of Accountancy. Most state boards have applications available on their website or by mail. Alternatively, candidates can apply through NASBA. After submitting their application, candidates will receive a Notice to Schedule (NTS) letter. This document allows candidates to schedule their exam dates and is typically valid for six months.
If candidates wish to take the exam in the United States, they will need to obtain a U.S. visa. A B-1/B-2 visitor visa is generally suitable for those travelling to the U.S. to take the exam. Candidates can then schedule to take the exam at a foreign location. In collaboration with the AICPA and Prometric, NASBA offers international administration of the Uniform CPA Examination.
To qualify for the CPA license, international CPA candidates need to fulfil the 3 E requirements: Education, Examination, and Experience. Candidates must have a bachelor's degree with specific coursework in accounting and business, as well as professional experience in the accounting field. Most jurisdictions require a minimum of 120 semester hours of coursework from an accredited institution, while some states mandate 150 semester hours.
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Education requirements
International students intending to take the CPA exam must fulfil certain educational requirements. These requirements are part of the three Es—Education, Examination, and Experience—that international CPA candidates need to satisfy to qualify for the CPA license.
The first E, Education, requires candidates to have a four-year bachelor's degree from a regionally accredited institution. This institution can be either based in the US or abroad. The majority of jurisdictions require students to complete coursework in business law, accounting, finance, taxation, and auditing. Additionally, candidates must have completed 150 total credit hours of general coursework. While some states mandate 150 semester hours of education to take the CPA Exam, others allow candidates to sit for the exam upon completion of their bachelor's degree. In such cases, the candidate must still complete the remaining credit hours to qualify for the CPA license.
International candidates must have their academic credentials evaluated by an approved agency to ensure their education meets the standards required by the state board of Accountancy in the US. Organisations like NASBA or World Education Services (WES) are used for this purpose. If the candidate's academic documents are not in English, they must be translated by a certified translation company. This evaluation process can take anywhere from a few days to eight weeks.
Once the evaluation is complete, the candidate's educational record will be assessed to determine if they have met the 150-hour rule. If the candidate is found to be lacking in credit hours, they must take additional courses to make up for this deficiency. These extra classes can usually be completed through community colleges or online courses. It is important to check with the preferred state for specific education requirements as each state has slightly different rules.
To summarise, international students intending to take the CPA exam must ensure their educational background meets the requirements of the state board of Accountancy in the US. This includes having a bachelor's degree, the necessary number of credit hours, and coursework in relevant subjects. An evaluation of their academic credentials by an approved agency is also required, and any non-English documents must be translated.
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Examination requirements
To take the Uniform CPA Exam, you must meet specific examination requirements. These requirements vary depending on the state, and international candidates must establish their eligibility through a jurisdiction participating in the international administration of the exam. Here are the key examination requirements for international students:
Education:
Candidates must possess a bachelor's degree from an accredited college or university. Most states require a minimum of 150 semester hours of college education, with specific coursework in accounting and business. Some states mandate 150 semester hours, while others allow candidates to sit for the exam with 120 semester hours upon completing their bachelor's degree.
Work Experience:
Most states require candidates to have a minimum of one year of work experience in accounting, though some states mandate more. For example, Indiana requires two years, while Arkansas and Tennessee require one year. This experience must be relevant and verified by a U.S. CPA or an equivalent entity.
Ethics Examination:
Many states require candidates to pass an ethics exam, such as the AICPA's Professional Ethics Exam. This exam must be passed with a score of at least 90% within one to two years of passing the CPA Exam. However, some states, like Virginia and Ohio, have their own ethics course and exam requirements.
Social Security Number (SSN):
Most state boards require CPA candidates to have an SSN, as the profession is regulated, and the SSN helps track compliance. However, some state boards waive this requirement if you write a letter explaining your situation and fill out an SSN affidavit form.
Academic Credentials and Translation:
International candidates must have their academic credentials evaluated by an approved agency to ensure their education meets the standards of the state board of Accountancy in the U.S. Organisations like NASBA or World Education Services (WES) handle this evaluation process. If academic documents are not in English, they must be translated by a certified translation company.
Visa Requirements:
If international candidates wish to take the exam in the United States, they need to obtain a U.S. visa. Typically, a B-1/B-2 visitor visa is suitable for those travelling to the U.S. specifically to take the exam.
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Experience requirements
To qualify to take the CPA Exam as an international student, you must establish your eligibility through a jurisdiction participating in the international administration of the exam. The CPA application process is the same regardless of where you are from. However, each state has its own educational prerequisites, experience requirements, and specific rules about who can sit for the exam.
Most states require candidates to have a bachelor's degree with a specific number of credit hours in accounting and business-related courses, typically 150 semester hours. Some states mandate 150 semester hours of education to take the CPA Exam, while others allow candidates to sit for the exam upon completion of their bachelor's degree.
Many states also have experience requirements, typically requiring one to two years of relevant accounting experience verified by a U.S. CPA or equivalent. Some states may have different rules about the types of experience that qualify. For example, Guam grants inactive licenses, and Massachusetts permits non-reporting licenses.
To apply for the CPA Exam, you will need to submit your application to the state board of Accountancy or NASBA. This involves providing proof of work experience and, in some states, passing an ethics exam.
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State-specific requirements
The requirements for the CPA Exam vary from state to state. While the CPA application process is the same regardless of where you are from, there are some state-specific requirements that international students need to be aware of.
Firstly, international students must establish their eligibility through a jurisdiction participating in the international administration of the exam. There are a few states that do not currently participate in the international administration of the exam, so it is important to check before applying.
Secondly, international students must meet the education requirements set by the state. Most states require a bachelor's degree with specific coursework in accounting and business, and a minimum of 120 semester hours of coursework from an accredited institution. Some states mandate 150 semester hours of education, while others allow candidates to sit for the exam upon completion of their bachelor's degree. It is important to check the specific requirements of the state you are applying to.
Thirdly, international students must have their academic credentials evaluated by an approved agency to ensure that their education meets the standards required by the state board of Accountancy in the U.S. Organisations like NASBA or World Education Services (WES) can be used for this purpose. If your academic documents are not in English, you will need to have them translated by a certified translation company.
Lastly, international students must be aware of any additional state-specific requirements, such as residency requirements or the need for an SSN. Some states may require you to reside in their jurisdiction or conduct significant business for at least six months before applying. Additionally, all but seven state boards require CPA candidates to have an SSN, so it is important to check the requirements of the state you are applying to.
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