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from a state board of accountancy within three years of passing all four parts or the exam scores can be automatically withdrawn and all rights and privileges to them terminated.
To learn more, contact our international team of experts at firstname.lastname@example.org.
* 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)