How to Get a US CPA License as a Foreign-Trained Accountant

This guide is for internationally educated accountants seeking Certified Public Accountant (CPA) licensure in the United States. Whether you trained in India, Canada, the United Kingdom, Nigeria, China, or another country, the pathway to US CPA licensure requires navigating credential evaluation, education requirements, the Uniform CPA Examination, an experience requirement, and state board licensure.

The US CPA is one of the most recognized accounting credentials in the world, and demand for qualified CPAs remains strong across all 51 states we track. This guide walks through the most common pathway used by foreign-trained accountants, from initial document gathering through receiving your state CPA license.

Step 1: Credential Evaluation

Before you can apply to sit for the CPA exam, your foreign accounting education must be evaluated by an approved credential evaluation service. NASBA International Evaluation Services (NASBA IES) is the primary evaluation service for CPA candidates educated outside the United States. Some state boards also accept evaluations from World Education Services (WES) or Educational Credential Evaluators (ECE).

Documents you will typically need:

• Official university transcripts (sent directly from your institution)
• Degree or diploma certificate
• Course descriptions or syllabi (may be required to evaluate accounting content)
• Copy of your passport (identity verification)
• Certified translations of any documents not in English

Processing time for NASBA IES evaluations is typically 6–10 weeks, though this varies depending on how quickly your institutions respond to verification requests. Start this step as early as possible, as international document gathering is often the most time-consuming part of the process.

Step 2: Meet Education Requirements (150 Credit Hours)

Most US states require 150 semester credit hours of education for full CPA licensure — the equivalent of a master's degree plus undergraduate work. This is one of the most significant hurdles for internationally educated candidates, as many foreign accounting degrees are equivalent to fewer than 150 US credit hours.

In addition to the total credit hour requirement, most states impose specific requirements for accounting and business credits:

• Accounting credits: Typically 24–30 semester hours in accounting subjects
• Business credits: Typically 24 semester hours in business-related subjects
• Total credits: 150 semester hours from an accredited institution

If your credential evaluation reveals a shortfall, common options include enrolling in a US master's degree in accounting or taxation, completing individual coursework at a community college or accredited online institution, or pursuing a post-baccalaureate certificate program. Requirements vary by state — check our state-by-state CPA requirements page for specific credit hour thresholds.

Step 3: Pass the Uniform CPA Examination

The Uniform CPA Examination is the same national exam taken by US-educated accounting graduates. It is administered by the American Institute of CPAs (AICPA) and delivered through Prometric testing centers. You must pass all four sections regardless of your country of origin or professional accounting experience.

• AUD — Auditing and Attestation: Covers auditing procedures, standards, and professional responsibilities
• BEC — Business Environment and Concepts: Covers corporate governance, economics, financial management, and IT
• FAR — Financial Accounting and Reporting: Covers financial statements, governmental accounting, and non-profit accounting
• REG — Regulation: Covers federal taxation, business law, and ethics

All four sections must be passed within an 18-month rolling window. A passing score on each section is 75. Some states require a Social Security number to register for the exam — check with your state board before applying.

LicenseMap covers CPA licensing requirements across all 51 states, including education thresholds, fees, and experience requirements.

Step 4: Complete the Experience Requirement

In addition to passing the CPA exam, most states require documented work experience under the supervision of a licensed CPA before granting full licensure. The specific requirements vary significantly by state:

• Duration: Typically 1–2 years of qualifying work experience
• Hours: Some states specify a minimum number of hours (e.g., 2,000 hours)
• Supervisor: Must typically be a licensed CPA in good standing
• Type of experience: Some states require experience in public accounting specifically; others accept industry or government experience

International candidates who have worked as accountants abroad may be able to count some or all of that experience toward the requirement, depending on the state and whether the supervising professional holds a recognized credential. Check with your target state board for specific rules on international experience.

Step 5: Apply for State Licensure

Once you have passed all four CPA exam sections and met the experience requirement, you can apply for licensure with the board of accountancy in the state where you intend to practice. Each state has its own application process, fees, and additional requirements, which may include an ethics exam.

LicenseMap tracks CPA licensing requirements across 51 states. Visit our state-by-state CPA requirements page to find specific application details, fees, credit hour requirements, and continuing education requirements for any state.

Credential Evaluation Organizations

NASBA International Evaluation Services (NASBA IES) is the primary credential evaluation organization for internationally educated CPA candidates. Many state boards require or prefer a NASBA IES evaluation.

World Education Services (WES) is a widely accepted general credential evaluation organization. Some state boards accept WES evaluations for CPA candidates. Check with your specific state board to confirm which evaluations they accept.

Learn more about the credential evaluation process in our International Credential Evaluation Guide.

Visa & Immigration Overview

International accountants pursuing US employment typically use one of the following visa categories:

• H-1B (Specialty Occupation) — The most common temporary work visa for accountants. Requires employer sponsorship and is subject to an annual cap with lottery selection. A CPA or advanced accounting degree typically qualifies as a specialty occupation.
• L-1 (Intracompany Transfer) — Available to employees of multinational companies transferring to a US office. Requires at least one year of employment with the company abroad.
• TN Visa (USMCA) — Available specifically to Canadian and Mexican accountants under the United States-Mexico-Canada Agreement. Accountants are a listed TN profession. A more streamlined process with no annual cap.
• EB-2 / EB-3 (Employment-Based Immigrant Visa) — Immigrant visa (green card) categories for professionals with advanced degrees or skilled workers. Processing times vary significantly by country of origin.

Estimated Costs

The following table provides approximate costs for the major steps in the international CPA licensure pathway. Actual fees may vary.

Costs are approximate and subject to change. Additional expenses may include document translation, courier fees for international transcripts, supplemental coursework to meet the 150 credit hour requirement, and immigration attorney fees.

Frequently Asked Questions

Related Resources

• CPA License Requirements by State — Compare education, experience, and fee requirements across all 51 states
• International Credential Evaluation Guide — Overview of credential evaluation for all professions