How International Students Could Sit For CPA Exam in the USA

John Doe

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International graduates interested in becoming Certified Public Accountants (CPAs) in the United States can take the CPA Exam, but they must meet specific eligibility criteria and follow certain steps. This guide outlines what international students need to do to sit for the CPA Exam, from understanding requirements to navigating logistics.

1. Understand the CPA Exam Eligibility Requirements

Each U.S. state has its own Board of Accountancy, which sets eligibility requirements for the CPA Exam. International students should carefully review these requirements before applying. Key points include:

Educational Requirements

• Bachelor’s Degree: Most states require a bachelor’s degree in accounting or a related field.

• 150 Credit Hours of Education: This typically includes coursework in accounting, auditing, taxation, and business law.

  • If your degree is from a non-U.S. institution, you must have your credentials evaluated by an approved foreign credential evaluation service to ensure they meet U.S. standards.

  • Some states allow international students to make up for any educational deficiencies by completing additional coursework at U.S. colleges or universities.

Work Experience Requirements

Some states require 1–2 years of relevant work experience under the supervision of a licensed CPA. However, this is typically a requirement for licensure, not for taking the CPA Exam.

2. Choose the Right State for CPA Licensure

States differ in their requirements, so international students should select a state that aligns with their qualifications and future goals. Consider these factors:

• States with flexible requirements for international candidates.

• States that allow you to sit for the exam before completing all 150 credit hours (e.g., New York, California).

• States that accept work experience gained outside the U.S.

3. Get Your Academic Credentials Evaluated

International graduates must have their academic credentials evaluated by a Board-approved foreign credential evaluation service. Common services include:

• NASBA International Evaluation Services (NIES)

• World Education Services (WES)

These evaluations assess whether your degree and coursework meet the education requirements for your chosen state.

4. Register for the CPA Exam

After verifying eligibility, you’ll need to apply to your state’s Board of Accountancy or its designated service provider (e.g., NASBA). The application process includes:

• Submitting academic transcripts and credential evaluations.

• Paying application and exam fees.

• Providing proof of identification, such as a passport.

Once your application is approved, you’ll receive a Notice to Schedule (NTS), which allows you to select your test dates and locations.

5. Schedule and Take the CPA Exam

International students can take the CPA Exam at U.S. testing centers or select international locations.

International Testing Centers

The CPA Exam is offered in several countries, including:

• Canada

• Japan

• India

• South Korea

• Brazil

• Europe (Germany and England)

If you prefer to take the exam outside the U.S., additional fees may apply.

6. Overcome Common Challenges for International Students

Language Barriers

The CPA Exam is conducted in English. Non-native speakers should focus on improving their English proficiency, especially in accounting terminology.

Visa Requirements

If you plan to travel to the U.S. for the exam or work, ensure your visa status allows for the intended purpose (e.g., student visa or work visa).

Financial Planning

Be prepared for costs associated with the CPA Exam, including application fees, evaluation fees, and travel expenses if testing abroad.

7. Plan for CPA Licensure Requirements

After passing the CPA Exam, you’ll need to meet additional requirements for licensure, including:

• Work Experience: Most states require experience under a licensed CPA. Some states accept international work experience.

• Ethics Exam: Many states require an ethics exam or course.

8. Seek Professional Guidance

International students may benefit from working with CPA review courses, mentors, or consultants who specialize in assisting foreign graduates with the CPA Exam process.

Conclusion

Becoming a CPA as an international student requires careful planning, but the rewards are worth the effort. Start by understanding the requirements for your chosen state, have your credentials evaluated, and prepare thoroughly for the exam. With persistence and dedication, you can join the ranks of globally respected CPAs and open doors to a rewarding international accounting career.

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How Could International Students Can Sit for the CPA Exam in the USA?