So you live outside of the United States and its territories, and you aspire to pass the US CPA Exam. How does that all work? Here's your one-stop shop for everything you'll need to know regarding the the CPA Exam preparation process for international candidates. 

Step 1: Eligibility
If you
meet the Board of Accountancy eligibility requirements in one of the 50 US states, District of Columbia, Puerto Rico, U.S. Virgin Islands or Guam, then you're ready to apply! See the requirement lists at the bottom of this article for information regarding special requirements for each jurisdiction.

Step 2: The Application Process
Good news! The CPA Exam application process is the same for American and international candidates alike. You must must select the U.S. jurisdiction to which you wish to apply, contact that jurisdiction's Board of Accountancy to obtain application materials. Then you must return the completed applications and any required fees, and schedule your first exam once the application is approved. 

You should review your application for any specific instructions on fulfilling special arrangements, such as requesting an evaluation of your educational credentials by a board-approved agency.

Step 3: Testing in International Locations
Eligible international candidates are currently able to sit for the CPA Exam at Prometric testing facilities in Bahrain, Kuwait, Japan, Lebanon, the United Arab Emirates (UAE) and now Brazil. 

Of the 50 US states, District of Columbia, Puerto Rico, U.S. Virgin Islands or Guam, certain requirements are part of the eligibility process. Here is a list of those requirements and what jurisdictions they apply in:

Citizenship Requirement:
Alabama
Hawaii
Louisiana
North Carolina

Residency Requirements:
Idaho
Kansas
Louisiana
Mississippi
Missouri
Nebraska
Nevada
Ohio
Oklahoma
Pennsylvania
Puerto Rico
Rhode Island
U.S. Virgin Islands
Washington DC
West Virginia
Wyoming

Social Security # Requirement
Alabama
Alaska
Arizona
Arkansas
Colorado
Connecticut
Delaware
Florida
Georgia
Hawaii
Idaho
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Puerto Rico
Rhode Island
South Carolina
Tennessee
Texas
U.S. Virgin Islands
Utah
Vermont
Virginia
Washington
West Virginia
Wyoming
Washington DC

Participates in International Programs
Alaska
Arizona
Arkansas
Colorado
Connecticut
Florida
Georgia
Guam
Hawaii
Illinois
Indiana
Iowa
Kansas
Louisiana
Maine
Massachusetts
Michigan
Minnesota
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Mexico
New York
North Dakota
Ohio
Oklahoma
Pennsylvania
Puerto Rico
Rhode Island
South Carolina
Tennessee
Texas
Utah
Vermont
Virginia
Washington
Washington DC
West Virginia
Wisconsin
Wyoming

No Requirements OR Participation in International Programs
California
South Dakota

This information was provided by the AICPA's This Way to CPA. For additional information regarding applying for the US CPA Exam as an international candidate, visit our website at http://www.rogercpareview.com/international/

Are you an international CPA Exam candidate with questions about the application process? Leave your questions in a comment below and we will answer as soon as possible.