Professional Issues

The Uniform CPA Examination will be offered internationally for the first time during August in Japan, Bahrain, Kuwait, Lebanon and the United Arab Emirates. It will thereafter be administered every third month—in November, February, May and August.


Registration for the international exam will begin on May 1, and applications may be made through certain U.S. state boards of accountancy offering eligibility for international candidates. A list of participating state boards and information about fees will be posted in April on the website of the National Association of State Boards of Accountancy (NASBA),


Testing in international locations will be open to citizens and long-term residents of the five countries. Also, citizens and long-term residents of Egypt, Jordan, Oman, Qatar and Saudi Arabia may take the exam in one of the Middle Eastern locations. U.S. citizens living abroad may take the test at any location.


The U.S. CPA exam is being offered internationally—in English—for the first time as a service to foreign nationals in response to rapidly escalating international demand for U.S. CPA licensure, according to a joint statement from the AICPA, NASBA and Prometric, which administer the exam in the U.S. In 2010, more than 10,000 international candidates traveled to the U.S. to take the U.S. CPA exam, a 22% increase from 2009. Approximately one-third of international candidates came from Japan.


“As we gain experience in international administrations, we are looking forward to expanding the program to other countries where there is interest,” Craig Mills, AICPA vice president–Examinations and Continuing Professional Education, said in a news release.


Licensure requirements for international candidates are the same as for U.S. CPA candidates. Along with passing the CPA exam, international candidates must meet educational and experience requirements as mandated by U.S. state boards of accountancy.


More information about the exam and international testing, including a list of frequently asked questions, is available at


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