International Qualification Examination - Eligibility

Eligibility

In principle the following members of the following overseas bodies are eligible :

• Institute of Chartered Accountants in Australia
• Canadian Institute of Chartered Accountants
• Chartered Accountants Ireland
• Instituto Mexican de Contadores Publicos
• New Zealand Institute of Chartered Accountants
• Hong Kong Institute of Certified Public Accountants

Note: The Mutual Recognition Agreement between the U.S. International Qualifications Appraisal Board and CPA Australia (Australian Certified Practicing Accountants) has expired and is not being considered for renewal. Members of CPA Australia interested in becoming licensed as a CPA in the U.S. must complete the Uniform CPA Examination.

Those who have acquired their overseas membership through mutual recognition or reciprocity are not eligible. For example, an Australian or Irish Chartered Accountant who originally qualified as a Scottish Chartered Accountant would not be eligible.

Those from recognized overseas bodies who are not eligible to sit for IQEX may apply to a U.S. State Board of Accountancy to sit for the Uniform CPA Exam under normal rules. The Colorado State Board of Accountancy, Delaware State Board of Accountancy and Illinois State Board of Accountancy are popular choices for overseas qualified accountants.

Details on IQEX eligibility, IQEX training programs and CPA licensure are available at