CPA candidate application guide

International CPA candidate guide

Treat the U.S. application jurisdiction, foreign credential evaluation, and physical testing market as three separate decisions. This guide helps you research them in the right order.

Published by Kesler CPA Review, a commercial CPA exam preparation company. This educational guide is not legal advice or an eligibility evaluation. The Board or designated application authority makes the final decision.

The short answer

You still qualify through a U.S. jurisdiction

An international Prometric center is a place to take the U.S. CPA Exam. It does not determine whether you are eligible. First qualify through a participating U.S. jurisdiction, complete any required foreign education evaluation, receive an NTS, and then complete the separate international administration step.

Three decisions

Research these in order

U.S. candidate jurisdiction

This jurisdiction controls education, personal eligibility, application documents, fees, NTS rules, and passed-section credit.

Credential evaluator

Use only an evaluator and report type accepted by the chosen jurisdiction. An evaluation prepared for one jurisdiction may not satisfy another.

Testing market

After the NTS, select an available international market, complete NASBA's international administration process, and then schedule with Prometric.

Research shortlist

Filter jurisdictions by two published application features

This narrows where to research. It does not rank a "best state," confirm foreign-course acceptance, or determine licensure eligibility.

Alabama

Degree must be completed first
Alaska

Student route available
No published SSN/residency prerequisite
Arizona

Degree must be completed first
Arkansas

No completed degree required
No published SSN/residency prerequisite
California

Student route available
No published SSN/residency prerequisite
Colorado

Degree must be completed first
No published SSN/residency prerequisite
Commonwealth of the Northern Mariana Islands

Applications currently closed
Connecticut

No completed degree required
Delaware

Degree must be completed first
No published SSN/residency prerequisite
District of Columbia

Degree must be completed first
No published SSN/residency prerequisite
Florida

No completed degree required
No published SSN/residency prerequisite
Georgia

No completed degree required
No published SSN/residency prerequisite
Guam

Student route available
No published SSN/residency prerequisite
Hawaii

Student route available
No published SSN/residency prerequisite
Idaho

Degree must be completed first
Illinois

Student route available
No published SSN/residency prerequisite
Indiana

No completed degree required
No published SSN/residency prerequisite
Iowa

Student route available
No published SSN/residency prerequisite
Kansas

Student route available
Kentucky

Degree must be completed first
Louisiana

Degree must be completed first
Maine

Student route available
No published SSN/residency prerequisite
Maryland

Degree must be completed first
No published SSN/residency prerequisite
Massachusetts

Student route available
Michigan

Student route available
No published SSN/residency prerequisite
Minnesota

Student route available
Mississippi

Degree must be completed first
Missouri

No completed degree required
No published SSN/residency prerequisite
Montana

Degree must be completed first
No published SSN/residency prerequisite
Nebraska

Degree must be completed first
Nevada

Degree must be completed first
New Hampshire

Degree must be completed first
No published SSN/residency prerequisite
New Jersey

Degree must be completed first
No published SSN/residency prerequisite
New Mexico

Degree must be completed first
No published SSN/residency prerequisite
New York

No completed degree required
No published SSN/residency prerequisite
North Carolina

Student route available
North Dakota

No completed degree required
No published SSN/residency prerequisite
Ohio

Student route available
No published SSN/residency prerequisite
Oklahoma

Degree must be completed first
Oregon

Degree must be completed first
No published SSN/residency prerequisite
Pennsylvania

No completed degree required
No published SSN/residency prerequisite
Puerto Rico

No completed degree required
Rhode Island

Degree must be completed first
No published SSN/residency prerequisite
South Carolina

No completed degree required
South Dakota

Student route available
No published SSN/residency prerequisite
Tennessee

Degree must be completed first
No published SSN/residency prerequisite
Texas

Degree must be completed first
U.S. Virgin Islands

Degree must be completed first
Utah

Degree must be completed first
No published SSN/residency prerequisite
Vermont

No completed degree required
No published SSN/residency prerequisite
Virginia

Degree must be completed first
Washington

Degree must be completed first
No published SSN/residency prerequisite
West Virginia

Degree must be completed first
Wisconsin

No completed degree required
No published SSN/residency prerequisite
Wyoming

Degree must be completed first

Foreign education

Order the evaluation the jurisdiction actually accepts

Choose the U.S. jurisdiction before choosing the evaluator.
Confirm the accepted evaluator list and jurisdiction-specific report type.
Follow the evaluator's rules for records sent directly by the institution, translations, and document verification.
Keep the report, course listing, and delivery confirmation.
Wait for the application authority's decision before assuming a course fits an accounting or business bucket.

International administration

Current testing markets in the reviewed dataset

Availability and appointment inventory can change. Confirm the market with NASBA and Prometric before making travel plans.

BahrainBahrain is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
BermudaBermuda is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
BrazilBrazil is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
EgyptEgypt is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
EnglandEngland is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
GermanyGermany is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
IndiaIndia is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
IrelandIreland is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
IsraelIsrael is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
JapanJapan is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
JordanJordan is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
KuwaitKuwait is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
LebanonLebanon is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
NepalNepal is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
PhilippinesPhilippines is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
Republic of KoreaRepublic of Korea is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
Saudi ArabiaSaudi Arabia is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
ScotlandScotland is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.
United Arab EmiratesUnited Arab Emirates is listed as an active international U.S. CPA exam testing market. Eligibility and the NTS still come from a participating U.S. jurisdiction.

Confirm international administration with NASBA

Primary process sources

Continue your CPA Exam plan

Use the official rule, then choose your study plan

Compare jurisdiction requirementsFind the Board, application authority, official sources, and researched eligibility rules. Understand the CPA ExamReview the current section structure, format, scoring, and study-planning considerations. View Kesler pricingCompare current membership formats only after you understand your eligibility and timeline.