With just three months before international CPA exam testing is scheduled to debut, let’s hope the state boards can get to it and have everyone rolling in time.


In March 2011, in conjunction with the AICPA and Prometric, NASBA announced the opportunity for international administration of the Uniform CPA Examination to be offered in Japan, Bahrain, Kuwait, Lebanon and the United Arab Emirates.

The CPA Examination application process is basically the same for U.S. and international candidates. In order to qualify to take the CPA Ehe U.S., candidates will have to establish their eligibility through a State Board participating in the International CPA Examination Administration program. Click the following link for the list of participating State Boards.

Before applying to sit internationally, please read the Candidate Bulletin and the International Examination Informed Consent. Candidates should then visit the Jurisdiction Map in the CPA Exam section of the NASBA website for information about eligibility requirements and the examination application process for the jurisdiction in which they wish to apply. Prospective candidates must select the U.S. jurisdiction to which they will apply, contact the Board of Accountancy (or its designee) in that jurisdiction to obtain application materials, submit completed applications and required fees as instructed, and once deemed qualified, schedule the examination. After receiving the Notice to Schedule, you may then register to take the examination in an international location through the NASBA website.

Note: After the registration process is complete for each examination section, you will need to wait at least 24 hours before you schedule your appointment. Initially, the examination will be offered internationally during a one-month testing window per calendar year quarter.

Regardless of which Board of Accountancy has declared you eligible for the examination, in addition to paying any domestic testing fees, you must pay additional fees for each examination section you plan to take internationally. Those fees per examination section are:

AUD: $292.85
BEC: $314.90
FAR: $292.85
REG: $314.90

Certain jurisdictions have specific rules and requirements to sit for the Uniform CPA Examination, as well as qualifying for CPA licensure after passing the examination. Before applying in any jurisdiction to take the CPA Examination in an international location, be sure to read the jurisdiction’s Information for Applicants on the website. It may also help to visit the Board of Accountancy’s website of the jurisdiction where you wish to apply. Further details about international administration of the examination can also be found on the international testing FAQ sheet that is available on the AICPA Uniform CPA Examination website.

For candidate convenience, NASBA has recently extended call center hours and created an international number. The hours of operation and contact phone numbers are as follows:

• Call 1-800-CPA-EXAM Days and hours of operation: Monday – Thursday, 8 a.m. to 2 a.m., Eastern Time, and Friday, 8 a.m. to 6 p.m., Eastern Time (UTC -5).
• Call 1-855-CPA-GUAM or 671-300-7441 (international candidates). Days and hours of operation: Monday – Friday, 7 a.m. to 4 p.m., Japan Standard Time (UTC + 9).

Well let’s see, let’s pretend we’re an international CPA exam applicant in Ohio testing for the first time. If we want to sit in Japan, we can look forward to spending $140 for the application and $500 for each section of the exam. Assuming we pass the first time through, that’s $2140. I guess it’s cheaper than flying to the U.S. to test with plane tickets and hotels and all that stress.