Skip to main content

Accounting

U.S. CPA Exam to be Offered in Europe Starting in October

The international administration of the exam, which is offered in English, is the same as the exam administered by the AICPA, NASBA, and Prometric in the United States. The content of the exam is closely aligned with the work a newly licensed ...

Uniform CPA Exam Logo 1  55e5ac96621a0

The Uniform CPA Examination will be administered in England, Germany, Ireland and Scotland starting on October 1, 2018.

The expansion of testing to these European sites was announced on September 5 by the American Institute of CPAs (AICPA), the National Association of State Boards of Accountancy, and Prometric, the company that administers the test that is required to attain the CPA credential. The exam is also administered in Japan, the Middle East and Brazil.

The U.S. CPA Exam is administered internationally in response to demand for U.S. CPA licensure from international candidates and as a convenience to professional accountants abroad, particularly those employed by public accounting firms operating in these regions.

Testing in the newly announced international locations will be open to eligible citizens and residents of the countries in which the exam is being administered. In addition, eligible citizens and residents of the European Union (EU) nations, Norway, the Russian Federation and Switzerland will be able to take the exam at these locations. U.S. citizens living abroad are eligible to test at any location where it is offered.

“The U.S. CPA license has long commanded respect internationally as a leading global accounting credential,” said Barry Melancon, CPA, CGMA, AICPA president and CEO. “By further expanding our reach internationally, we’re providing the opportunity for qualified candidates to conveniently sit for the exam and earn their U.S. CPA license.”

The international administration of the exam, which is offered in English, is the same as the exam administered by the AICPA, NASBA, and Prometric in the United States. The content of the exam is closely aligned with the work a newly licensed CPA would be required to perform.

“Expanding the international testing locations to Europe is a direct result of the overwhelming positive response from international exam candidates in Japan, the Middle East and Brazil where the exam is currently offered,” said NASBA President and CEO Ken L. Bishop.  “Thousands of young professionals throughout the European Union, Norway, Switzerland and the Russian Federation are now afforded the opportunity to become U.S. CPAs in the same manner as candidates who reside in the United States.”

Licensure requirements for international candidates are the same as for U.S. CPA candidates. Along with passing the exam, international candidates must meet educational and experience requirements as mandated by U.S. boards of accountancy. In the United States, boards of accountancy are the only governmental legal jurisdictions authorized to grant the U.S. CPA license.

Registration for the international exam testing will begin on October 1, and applications may be made through certain U.S. boards of accountancy offering eligibility for international candidates. A list of participating jurisdictions and information about fees will be posted on the NASBA website at https://nasba.org/exams/internationalexam/.

“We are incredibly proud of our long-standing partnership with the AICPA and NASBA and how this collaboration expanded access to the Uniform CPA Examination for residents of the EU and the Russian Federation,” said Charles Kernan, Prometric president and chief executive officer. “At Prometric, we aspire to give individuals throughout the world the opportunity to demonstrate their skills and abilities in high-quality and professional environments that help them advance in their chosen professions.”

Test centers offering the U.S. Exam also offer the U.S. CPA International Qualification Examination (IQEX). IQEX is offered to accounting professionals from countries whose professional bodies have entered into mutual recognition agreements that provide reciprocity with the U.S. accounting profession.

  • Institute of Chartered Accountants in Australia (ICAA)
  • Chartered Professional Accountants of Canada (CPA Canada)
  • Chartered Accountants Ireland (CAI)
  • Instituto Mexicano de Contadores Publicos (IMCP)
  • Hong Kong Institute of Certified Public Accountants (HKICPA)
  • New Zealand Institute of Chartered Accountants (NZICA)
  • Institute of Chartered Accountants of Scotland (ICAS)
  • CPA Australia

In addition to the newly announced locations, the U.S. Exam is administered by the AICPA, NASBA and Prometric in 55 U.S. jurisdictions and internationally in Japan, Bahrain, Brazil, Kuwait, Lebanon and the United Arab Emirates. International Testing FAQs on the AICPA website provide more information.