Taking the CPA Exam internationally
Becoming a CPA when you're outside the US
Now is a great time to become a CPA, no matter where you live. The accounting profession is thriving all around the globe, so it's only fitting that the CPA Exam follows suit.
How can I qualify to take the CPA Exam outside the United States?
The CPA Exam is part of the licensure process for the U.S. CPA credential. The licensure process for international candidates follows the same general path as CPA candidates in the United States, so you must apply through a participating U.S. state board of accountancy. Once you pass the CPA Exam and meet all of the requirements you will be granted a CPA license from your state board of accountancy.
Where can I take the CPA Exam?
The CPA Exam is administered at Prometric testing centers in select international locations. The list keeps growing, and you can find the most up-to-date list of testing countries by reviewing the International Testing FAQs.
Usually, you need to be a citizen or permanent resident of the country in which the exam is offered to be able to test in that country. In some cases though, you may qualify for regional eligibility--meaning you can take the CPA Exam in a country close to where you hold citizenship. Learn more about international candidate eligibility here.
So, what's the difference between the CPA Exam offered in Indiana and the one offered in Japan?
The CPA Exam is the same no matter where it is administered. Even the words on the test are the same since the exam is only offered in English.
The primary difference for international candidates is the addition of an informed consent agreement, international testing fees, and additional identification requirements.
Please note: the AICPA does not publish examination review materials or endorse any specific review method or course. To obtain advice on whether to take a review course, which course to take, or which materials to buy, speak to faculty members or colleagues. Such recommendations are not available from the AICPA.