Gleim Publications :: International CPA Candidate Recommended States

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International CPA Candidate Recommended States

Listed below are the states that we recommend for international candidates. For contact information, click a state's name. For links to evaluation service websites or email contact, click the Evaluation Service's name. All states below require a foreign transcript evaluation.

State	Education Requirements to Take Exam	Additional Requirements for Licensure	Foreign Transcript Evaluation Service(s)Accepted
Arizona	BA - 24 semester hours in accounting including 12 semester hours at the upper division level and 18 semester hours of related courses	Yes	Education Credential Evaluators, Inc
California	BA - 24 semester units in accounting and 24 semester units of business related subjects	Yes	Academic Credentials Evaluation Institute Academic and Professional International Evaluation, Inc. ACREVS Inc. American Education Research Corporation, Inc. Center for Applied Research, Evaluation and Education, Inc. Educational Credential Evaluators, Inc. Educational Records Evaluation Service Foreign Credentials Service of America Foreign Educational Document Services Foreign Transcript Evaluation Service Global Education Group, Inc. Global Services Associates International Educational Research Foundation, Inc. Josef Silny & Associates World Education Services
Colorado	BA - 27 semester hours in accounting (including 3 hours in auditing) and 21 semester hours in business	Yes	National Association of Credential Evaluation Services member
Delaware	BA - 21 semester hours in accounting with at least one course in introductory accounting, intermediate accounting, advanced accounting, cost accounting, audit, and U.S. Federal taxation	Yes	Foreign Academic Credentials Service, Inc.
Hawaii	BA in accounting or BA with 18 semester hours of upper division or graduate level accounting or auditing subjects	Yes	Academic Credentials Evaluation Institute Educational Credential Evaluators, Inc. Foreign Academic Credentials Service, Inc. Foreign Educational Document Services Global Education Group, Inc. Global Services Associates International Educational Research Foundation, Inc. Josef Silny & Associates World Education Services
Maine	BA - including basic courses in accounting and auditing	Yes	Foreign Academic Credentials Service, Inc.
Massachusetts	BA - 120 hours including 21 semester hours of accounting courses including coverage of financial accounting, auditing, taxation, management accounting and 9 semester hours of business courses including coverage of business law, finance, information systems	Yes	Center for Educational Documentation
New Hampshire	BA - 120 hours including 24 hours in business with at least 12 in accounting	Yes	National Association of Credential Evaluation Services member
New Mexico	BA - including basic courses in accounting and auditing	Yes	National Association of Credential Evaluation Services member

There are no restrictions on taking the examination outside the state of application. One of the benefits of the computer-based examination is that a testing center outside of the state may be in a city much closer to a candidate than a test center within the state. Visit www.prometric.com/CPA/default.htm for test site locations.