IQEX Other

Qualification

Applicants from other countries must apply to state boards using the same criteria and procedures applied to U.S. CPA candidates. The only exceptions will be for qualified accountants from countries that have a reciprocal agreement negotiated through the U.S. International Qualification Appraisal Board (IQAB), and accepted by the state board of accountancy.Currently NASBA & the AICPA have mutual recognition agreements (MRAs) with the following:

Canadian Institute of Chartered Accountants (CICA)
Institute of Chartered Accountants in Australia (ICAA)
New Zealand Institute of Chartered Accountants (NZICA)
Chartered Accountants Ireland (CAI)
Instituto Mexicano de Contadores Públicos (IMCP)

Candidates who are not members of one of these organizations and want to be licensed as a CPA in the U.S. must pass the Uniform CPA Examination. The first step in this process is to choose a state in which to apply. The eligibility and application requirements are available here.

Any professional accountancy body wishing to enter a reciprocal agreement with U.S.-IQAB must submit a letter of intent to NASBA. The letter should contain a brief, written description of the nature and objections of the organization, the size of its membership and its interest in applying for an MRA. If the organization does not have the authority to grant practice privileges including audit rights, it must provide evidence it can facilitate obtaining these privileges for U.S. CPAs from the licensing authority.

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Frequently Asked Questions

Applying for Exam

Question: I am a Re-examination candidate. Am I required to submit a Letter of Good Standing?

Answer: Yes. All candidates are required to submit a Letter of Good Standing to NASBA each time they apply. An original copy of the letter is required to be sent directly to NASBA from the Institute.

Eligibility Requirements

Question: I have read the Candidate Bulletin but I still do not know if I meet the qualifications.

Answer: Please contact your professional credential institute to verify your eligibility.

Scheduling the Examination

Question: What if a conflict arises after I have scheduled an appointment to take the examination?

Answer: You may cancel or reschedule your appointment by contacting Prometric. There is no fee for canceling or rescheduling an appointment at least 30 days in advance. If you cancel or reschedule between five and 30 days before your appointment, you must pay a fee directly to Prometric. If you reschedule within five days of your appointment, you will be required to pay the full Prometric testing fee for the section you are rescheduling. See the Candidate Bulletin for additional information regarding these fees. You cannot make any changes to your appointment less than 24 hours in advance. You will have to contact the Board/agency to which you applied originally to register again.

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Contact Information

For inquiries about receiving/replacing your NTS, payment coupon and general comments about the test center where you took the examination, please contact NASBA as indicated.

For inquiries regarding scheduling, rescheduling or canceling your examination appointment, please contact Prometric as indicated.

All other questions regarding IQEX should be directed to NASBA at the following:

NASBA
Attn: IQEX
150 Fourth Avenue N.
Suite 700
Nashville, TN 37219

Tel: 866-MY-NASBA or 615-312-3781
Fax: 615-880-4290
Email us your question: iqex@nasba.org
Attn: IQEX

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