Response received from NASBA November 2022
Eligibility requirements for the Uniform CPA Examination vary for each jurisdiction. Candidates must determine the state for which they wish to apply for the examination. We cannot assist you in making that decision, but we can offer you some helpful tools. [See the section immediately below and/or the section about NIES for International candidates.]
For detailed information on applying to a specific state, please visit our website at www.nasba.org, click on Exams, CPA Exam, and then select the jurisdiction/state for which you wish to obtain information. Be sure to click on the various links for “More” to view detailed explanations regarding 1) eligibility requirements, 2) how to apply, 3) additional documentation required, 4) exam credits, 5) fees, 6) where to find your scores, and 7) the refund policy. Contact information for state specific questions is also available in the lower right corner of your state page.
Important: It is essential that you read the Candidate Bulletin before you apply. A copy can be downloaded from our website: http://www.nasba.org/cpa-exam-candidate-bulletin/.
An excellent source of general eligibility requirements information is available through the Research Tool on our Accountancy Licensing Library (ALL) page: https://www.alllibrary.com/index. From this page, you will be able to perform high level (general) queries regarding the various states and their requirements. This Research Tool can help you narrow down the possible list of states for which you may be eligible to apply for the exam and/or licensure. This is a subscription-based program—the fee is $10 for a one-day subscription with unlimited searches. This website is very current and is frequently updated.
On the AICPA website, there are sample test questions and free tutorials to help candidates prepare to sit for the Examination: Everything you need to know about the CPA Exam | AICPA To prepare for each section of the Uniform CPA Examination, candidates are responsible for reviewing the Uniform CPA Examination Tutorial and Sample Tests. Thorough familiarity with the Examination’s instructions, functionality, and format is required before candidates report to testing centers. Failure to follow the instructions provided in the Tutorial and Sample Tests, including the instructions on how to respond, may adversely affect your scores.
International Evaluations
NASBA’s International Evaluation Services (“NIES”) department provides academic evaluation services for applicants who have completed their education outside the United States: http://www.nasba.org/products/nasbainternationalevaluationservices/. NIES is only for the Uniform CPA Examination and CPA licensing. We do not evaluate foreign education for admission to academic institutions or employment in the United States.
NIES now offers a service for candidates who cannot decide upon the state for which they wish to apply for CPA examination and licensure. Our new evaluation report type will provide candidates with the best options for CPA examination and licensure. Candidates can choose the Undecided Jurisdiction application and we will evaluate their international education and provide the best jurisdiction options. We have this information posted on our website at www.nasba.org/nies. This credential evaluation report provides the best options for obtaining approval for the CPA Examination and Licensure. NIES will offer guidance based on the education requirements of the jurisdictions for which we provide services. The initial advisory report will include three jurisdictions for examination and licensure. Your overall equivalency statement, total credits, accounting credits and business credits will also be included. If you do not meet the educational requirements for any jurisdiction, the deficiencies will be noted on your report. For more information, take a look at our FAQ.
If you are interested in information regarding international testing sites outside the U.S., please click on this link: http://nasba.org/international/.
After reviewing all of the above, if you have further questions, please reply to [email protected] with your name and the state for which you plan to apply noted in the subject line of your email.
