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. One of the benefits of the computer-based examination is that Candidates who earn a CPA certificate that do not meet the additional licensure requirements may use "CPA" after their name, but may not practice public accounting. State boards typically also require them to include "Not in public practice" after "CPA."
Click the options below to see what they require

Arizona | NASBA International Evaluation Services not accepted

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
  • 30 semester hours of related courses

Additional Requirements for Licensure

Foreign Transcript Evaluation Service(s) Accepted
The organization must be a member of either the
National Association of Credential Evaluation Services (NACES) or The Association of International Credential Evaluators (AICE)

Not a two-tier state

Colorado

Education Requirements to Take Exam

  • 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.

Additional Requirements for Licensure

Foreign Transcript Evaluation Service(s) Accepted
The organization must be a member of either the National Association of Credential Evaluation Services or NASBA International Evaluation Services

Hawaii | Flexible education requirements

Education Requirements to Take Exam

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

Additional Requirements for Licensure

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

Guam

Education Requirements to Take Exam
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

Additional Requirements for Licensure

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

Kansas | Unique Course Requirements

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

Additional Requirements for Licensure

Foreign Transcript Evaluation Service(s) Accepted

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

Additional Requirements for Licensure

Foreign Transcript Evaluation Service(s) Accepted
The organization must be a member of either the
NASBA International Evaluation Services or Foreign Academic Credentials Service, Inc.

Not a two-tier state

Massachusetts

Education Requirements to Take Exam
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

Additional Requirements for Licensure

Foreign Transcript Evaluation Service(s) Accepted
The organization must be a member of either the
NASBA International Evaluation Services or The Center for Educational Documentation (CED)

Montana | NASBA International Evaluation Services not accepted

Education Requirements to Take Exam
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

Additional Requirements for Licensure

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

New Hampshire

Education Requirements to Take Exam
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

Additional Requirements for Licensure

Foreign Transcript Evaluation Service(s) Accepted

New Mexico | 30 hours of accounting required. No more than 3 may be business law.

Education Requirements to Take Exam
A baccalaureate degree

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

Additional Requirements for Licensure

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

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)