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Navigating the Path to CPA Licensure in the USA: A 2025 Guide for International Candidates

Introduction

Becoming a Certified Public Accountant (CPA) in the United States is a prestigious and rewarding career move, especially for international candidates. However, the CPA licensure process can be complex, with varying state board requirements, evolving regulations, and logistical challenges.

At CPA Eligible, we simplify the CPA licensure process by offering expert guidance on eligibility, exam preparation, and licensing requirements. Whether you're navigating state board selection, experience verification, or financial planning, we're here to help.

1. Understanding the CPA Licensure Process for International Candidates

To become a CPA in the United States, international candidates must complete the following key steps:

  • ✅Step 1: Verify CPA Exam Eligibility & Purchase a Review Course – Candidates must meet state-specific education requirements, which typically include:
  • 📌Buying a CPA Review Course – The CPA Exam is challenging, and candidates who use a structured review course have a higher pass rate. We recommend registering for Becker CPA Review to gain access to industry-leading study materials, AI-powered practice tools, and adaptive learning technology.Register for Becker CPA Review here: Becker CPA Review Course
  • ✅Step 2: Apply for the CPA Exam – Candidates must apply through a U.S. state board of accountancy and obtain a Notice to Schedule (NTS) to take the exam (AICPA-CIMA CPA Exam Registration).
  • ✅Step 3: Pass the CPA Exam – The exam consists of three Core sections (AUD, FAR, REG) and one chosen Discipline section (BAR, ISC, TCP) (Becker CPA Exam Guide).
  • ✅Step 4: Fulfill Experience Requirements – Most states require 1–2 years of accounting experience under a licensed CPA. Some states allow candidates to complete experience requirements outside the U.S. (NASBA Experience Requirements).
  • ✅Step 5: Apply for CPA Licensure – After passing the exam and meeting experience requirements, candidates apply for official CPA licensure through their chosen state board.

2. Choosing the Right State Board as an International Candidate

Not all state boards have the same requirements for international candidates. Some states:

  • 🔹Accept international degrees more easily than others.
  • 🔹Require 150 credit hours for licensure, while others allow licensure with 120 hours and extra experience (AICPA-CIMA Licensing Guide).
  • 🔹Allow work experience outside the U.S., while some require it within the U.S.

At CPA Eligible, we help international candidates choose the best state board based on education, experience, and career goals (NASBA State Board Comparison).

3. The CPA Exam Structure in 2025: What's New?

Starting in 2024, the CPA Exam follows the Core + Discipline model, requiring candidates to pass:

  • 📌Three Core Sections (Available Year-Round):
    • Auditing and Attestation (AUD)
    • Financial Accounting and Reporting (FAR)
    • Regulation (REG)
  • 📌One Discipline Section (Available in Quarterly Windows):
    • Business Analysis & Reporting (BAR)
    • Information Systems & Controls (ISC)
    • Tax Compliance & Planning (TCP)
  • 🔹Core sections are available year-round (continuous testing).
  • 🔹Discipline sections are available only in January, April, July, and October (Becker CPA Exam Overview).

Understanding these changes is crucial for planning an effective study schedule and avoiding delays.

4. Special Considerations for International Candidates

  • 🌍International CPA Exam Testing Centers – The CPA Exam is available in selected Prometric centers worldwide, including the UK, UAE, Japan, Germany, and more (NASBA International Testing Guide).
  • 🌍Visa & Travel Considerations – Candidates applying for licensure in states that require U.S. work experience may need a work visa.
  • 🌍ACCA is NOT accepted for CPA Exam eligibility – 99% of U.S. states do not recognize ACCA qualifications as meeting CPA Exam requirements. Additional coursework is often required (AICPA-CIMA CPA Eligibility).

At CPA Eligible, we guide international candidates through these challenges to ensure a smooth path to CPA licensure.

5. Financial Planning for CPA Licensure

Becoming a CPA requires a financial investment. Here's a breakdown of expected costs:

  • 💰CPA Exam Fees – $1,000–$1,500 (varies by state)
  • 💰CPA Review Courses – $2,000–$3,500 (discounts available)
  • 💰State Licensure Fees – $150–$500
  • 💰International Testing Fees – Additional $150+ per section (Becker CPA Exam Costs)

At CPA Eligible, we provide cost-saving strategies and access to exclusive Becker discounts to make the CPA journey more affordable.

Conclusion

The path to CPA licensure in the USA can be complex for international candidates, but with proper planning and expert guidance, success is within reach.

📌Need help choosing the right state board, preparing for the CPA Exam, or managing costs? Contact CPA Eligible for expert support!