International CPA Candidate Recommended States

Listed below are the states that we recommend for international candidates. All states listed require a foreign transcript evaluation. There are no restrictions on taking the examination outside the state of application.

To take the exam in an international location, you must first select a participating U.S. Jurisdiction, contact the Board of Accountancy, or its designee, to obtain application materials, and submit a completed application and required fees. After receiving the Notice to Schedule (NTS), you may then use the NTS to apply to take the exam in an international location.

The following jurisdictions DO NOT currently participate in the international administration of the exam: Alabama, California, Delaware, Idaho, Kentucky, Mississippi, New Jersey, North Carolina and the Virgin Islands.

The International Consent Agreement, which must be signed in order to take the exam in an international location, requires obtaining a license from a state board of accountancy within three years of passing all four parts or the exam scores can be automatically withdrawn and all rights and privileges to them terminated.

Click the options below to see what they require

Arizona | Not a Two-Tier State

Education Requirements to Take Exam

  • A baccalaureate degree or higher
  • 24 semester hours of non-duplicative accounting courses, of which 12 semester hours must be upper division
  • 18 semester hours of related courses – business administration, statistics, computer science, economics, finance, management, business law, college algebra or more advanced mathematics, advanced written communication, advanced oral communication, general ethics, marketing

Foreign Transcript Evaluation Service(s) Accepted
National Association of Credential Evaluation Services (NACES) or The Association of International Credential Evaluators (AICE)

Additional Requirements for Licensure

Education
150 semester hours
36 non-duplicative semester hours of upper level accounting courses
30 semester hours of related course work (business courses such as those listed under education requirements to take exam

Experience
2000 hours in the practice of public accounting; may come from work done in foreign country

Hawaii | Two-Tier State

Education Requirements to Take Exam
A baccalaureate degree or higher

18 semester hours of upper division or graduate level accounting or auditing subjects

Foreign Transcript Evaluation Service(s) Accepted
NASBA International Evaluation Services

Additional Requirements for Licensure

Education
150 semester hours

24 semester hours in upper division accounting or auditing and 24 semester hours in upper division accounting or business related courses

Experience
1500 chargeable hours in the performance of audits involving U.S. Generally Accepted Accounting Principles and Auditing Standards earned while in public practice or 2 years in public practice, private, industry, government or education while employed on a full-time basis and supervised by a licensed CPA.

Guam | Not a Two-Tier State

Education Requirements to Take Exam
A baccalaureate degree or equivalent education or higher

Foreign Transcript Evaluation Service(s) Accepted
NASBA International Evaluation Services or Foreign Academic Credentials Service, Inc.

Additional Requirements for Licensure

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

  • 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:

  • 6 credit hours in Economics
  • 3 credit hours in Finance
  • 3 credit hours in business law

Experience
Two years experience or one year’s experience plus 150 hours of education in industry, government, academia or public practice verified by the holder of a valid CPA license issued by one of the 55 jurisdictions

Kansas | Two-Tier State

Education Requirements to Take Exam
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

Foreign Transcript Evaluation Service(s) Accepted
Contact Board for List

Additional Requirements for Licensure

Experience
Experience required for permit to practice only not for certificate

Certificate
Use of CPA designation with Certificate permitted

Maine | Not a two-tier state

Education Requirements to Take Exam
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

Foreign Transcript Evaluation Service(s) Accepted
Foreign Academic Credentials Service, Inc.

Additional Requirements for Licensure

Education
150 semester credit hours

Experience
Two years experience under the direction of a CPA licensed by any state or territory of the U.S. or a licensed CPA in another country. Work experience must be earned in the employment of a licensed public accounting firm unless the Board determines non-public accounting experience is substantially equivalent

Montana | Not a two-tier state

Education Requirements to Take Exam
A baccalaureate degree or higher

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

Foreign Transcript Evaluation Service(s) Accepted
NASBA International Evaluation Services

Additional Requirements for Licensure

Education
150 semester credit hours

Experience
One year in private, governmental, academic or public accounting

New Hampshire | Not a two-tier state

Education Requirements to Take Exam
A baccalaureate degree or higher with 120 credit hours

30 semester hours in accounting including financial accounting, auditing, taxation and management accounting

24 semester hours in business including business law, business information systems, finance, professional ethics, business organizations, and economics

Foreign Transcript Evaluation Service(s) Accepted
NASBA International Evaluation Services

Additional Requirements for Licensure

Education
150 semester hours

Experience
One year public accounting experience under the direction of a licensed CPA in practice in any state or governmental experience in specific areas

New Mexico | Not a two-tier state

Education Requirements to Take Exam
A baccalaureate degree or higher

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

Foreign Transcript Evaluation Service(s) Accepted
NASBA International Evaluation Services or any member organization of the National Association of Credential Evaluation Services

Additional Requirements for Licensure

Education
150 semester hours

Experience
One year work experience under the supervision of a CPA licensed in the U.S.

To learn more, contact our international team of experts at international@gleim.com.

* 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)