I get a lot of questions from prospective CPA’s in India, Dubai and Australia.

With looming questions about immigration policies to the United States, I wanted to update the CPA exam policies for international students.

Where can I take the CPA exam outside of the U.S?

Currently, there are several international locations where students can take the CPA exam.

With NASBA and Prometric there are now several international locations hosting the exam:

  • Japan,
  • Brazil,
  • Bahrain,
  • Kuwait,
  • Lebanon and
  • the United Arab Emirates.

Which states participate?

You must first find a state jurisdiction that participate in the international administration of the exam.

Some big states like CA and NJ that you would expect to participate in the international administration do not participate.

Where do you live?

Residency determines which international location you are assigned to. You will receive an NTS after you have fulfilled all of the eligibility requirements.

You can refer to the international testing chart here.

What is the difference between the U.S. exam?

If you take the CPA exam in an international location, the actual exam is exactly the same. The exam is administered in English using the same software program. The main difference is that you would have to pay additional fees.