In August 2011, the AICPA began offering CPA Examination outside the 55 U.S. jurisdictions for the first time in its history. Candidates can now sit for the CPA exam in Japan, Bahrain, Kuwait, Lebanon, and the United Arab Emirates. Beginning February 2012, candidates will also be allowed to sit in Brazil. This opportunity provides a more convenient way for international candidates, who previously had to travel to one of the 55 U.S. jurisdictions to gain their CPA certification.

The international exam is the same as the one offered in the U.S., using the same computerized format and administered in English. As in the U.S., the purpose of taking the examination is to qualify for licensure as a CPA through U.S. state boards of accountancy.

The international exam is only offered one month within each testing window. In other words, it will only be offered four months out of the year.

Not all U.S. State Boards are participating in the International CPA Examination Administration. Candidates of a non-participating jurisdiction/state board may take the test only at approved testing centers in the U.S., Guam, Puerto Rico, or the Virgin Islands. NASBA has released a list of states participating in the International CPA Examination Administration.

International candidates must:

1. Meet the eligibility requirements of the participating state board they wish to apply through and submit necessary applications and fees.
2. Make a commitment to seek CPA licensure upon passing the CPA exam, and thereafter maintain their status as licensees to sit for the exam outside the U.S.
3. Meet citizenship/residency requirements
4. Provide demographic information
5. Pay additional fees