Uniform Certified Public Accountant Examination - Non-U.S. Candidates

Non-U.S. Candidates

There is no specific bar to non-U.S. candidates sitting for the Uniform CPA Examination, however:

• It is now possible to sit for the CPA outside the USA but only in select country locations which currently include Japan, Brazil, United Arab Emirates, Lebanon and Kuwait.
• Most states will accept non-U.S. education credentials, however they must normally be evaluated by a member of the National Association of Credential Evaluators. Some states prefer specific evaluators, such as Foreign Academic Credential Services or World Education Services, while the Illinois State Board of Accountancy prefers to conduct credential evaluations itself.
• Approximately one-third of the state boards require a candidate for the Uniform CPA Exam to be living or working in that state. However, the majority have no residence requirement.
• A few U.S. states (such as the Alabama State Board of Public Accountancy) require the candidate to be a U.S. citizen.