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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 contacts, click the Evaluation Service's name. All states below require a foreign transcript evaluation.

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 Prometric for test site locations.

If you receive a CPA certificate, you may use "CPA" after your name, but you may not practice public accounting. State boards typically also require you to include "Not in public practice" after "CPA."

State Education Requirements to Take Exam Additional Requirements for Licensure Foreign Transcript Evaluation Service(s) Accepted Two-Tier State*

A baccalaureate degree or higher

  • 24 semester hours of non-duplicative accounting courses, of which 12 semester hours must be upper division
  • 30 semester hours of related courses

The organization must be a member of either the


A baccalaureate degree or higher

At least 27 semester (40 quarter) hours in accounting subjects, of which 21 semester (32 quarter) hours must be in specialized accounting courses

  • At least three of the 27 semester hours (four quarter hours out of the 40) must be in auditing and must address U.S. generally accepted auditing standards (GAAS).

At least 21 semester (or 32 quarter) hours in other business administration courses such as business law, management, marketing, statistics, business communication, economics, and finance. However, no more than six semester hours (nine quarter hours) in any one of these areas can be applied toward the 21 semester hour total.


The organization must be a member of either the


A baccalaureate degree in accounting or a baccalaureate degree with a major in a subject other than accounting, plus 18 semester hours of upper division or graduate level accounting or auditing subjects

Yes NASBA International Evaluation Services Yes

A baccalaureate degree or equivalent education or higher

24 credit hours must be in upper division accounting courses, including the following courses:

  • 3 credit hours in Financial Accounting
  • 3 credit hours in Auditing
  • 3 credit hours in Taxation
  • 3 credit hours in Management or Cost Accounting
24 credit hours must be in Business, which should include the following courses:
  • 6 credit hours in Economics
  • 3 credit hours in Finance
  • 3 credit hours in Business Law
Yes No
Kansas A baccalaureate degree or higher and 150 semester credit hours
  • 42 hours in business and general education courses
  • 11 semester credit hours in written and oral communications
  • 30 semester credit hours in accounting
Yes Yes
Maine A baccalaureate degree or higher and 120 semester credit hours
  • 15 hours in either financial accounting and reporting for business organizations, financial accounting and reporting for government and not-for-profit entities, auditing and attestation services, managerial or cost accounting, taxation, fraud examination, internal controls and risk assessment, financial statement analysis, accounting research and analysis, tax research and analysis, accounting information systems, ethics relevant to the practice of public accounting
    • 3 of the 15 must be in auditing and attestation services
Yes No
Massachusetts A baccalaureate degree
  • 120 hours including 21 semester hours of accounting courses including coverage of financial accounting, auditing, taxation, and management accounting
  • 9 semester hours of business courses including coverage of business law, finance, and information systems
Yes No
Montana A baccalaureate degree
  • 24 semester hours of upper division or graduate level accounting courses, including at least one course in each of the following subject areas: financial accounting, auditing, taxation, management accounting
  • 24 semester hours in business related courses, such as: information systems, business law, finance, economics, marketing, ethics, organizational behavior, quantitative applications in business, communication skills
Yes Foreign Academic Credentials Service, Inc. No
New Hampshire

A baccalaureate degree with 120 credit hours

  • 30 semester hours in accounting including financial accounting, auditing, taxation and management accounting
  • 24 semester hours in business
Yes No
New Mexico

A baccalaureate degree

  • 30 hours must be in accounting. No more than three of the 30 hours may be in business law
Yes No

* Two-Tier State: "A certificate is initially obtained which does not allow the individual full privileges as a CPA. After additional requirements are met, the certificate holder may receive a license or permit. Only those CPAs holding an active license or permit are considered substantially equivalent." (Source: NASBA)

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