Career·United States· 10 min read

CPA for Internationally Trained Accountants (USA): NASBA Evaluation, State Selection and the 150-Hour Rule

How internationally educated accountants pursue the US CPA: NASBA international credential evaluation, choosing a state board of accountancy, the 150-hour rule, the CPA Evolution exam and international testing including India.

Last updated 7 July 2026

Key facts

Licensed by: Individual state boards of accountancy — choose your jurisdiction carefully
Credential evaluation: A foreign-education evaluation (e.g. NASBA International Evaluation Services) — but confirm your board accepts your evaluator
Education rule: 150 semester hours for licensure; some states let you sit for the exam before completing all 150
Exam structure: 3 Core sections (AUD, FAR, REG) + 1 Discipline (BAR, ISC or TCP); continuous testing
International testing: Available at international centres including India via NASBA's international administration (extra fee)
Fees & rules: Vary by state and change — verify on the official NASBA, AICPA and state board sites

The US CPA is licensed state by state

The Certified Public Accountant (CPA) credential in the United States is not a single national qualification. It is granted by individual state boards of accountancy, each of which sets its own education, examination, and experience requirements. For an internationally trained accountant, choosing the right state (jurisdiction) is one of the first and most consequential decisions.

The pieces are broadly consistent across states — an education requirement, the Uniform CPA Examination, and an experience requirement — but the details differ. A qualification from India, the UK, or elsewhere can open doors, but it must be translated into US terms and matched to a specific board's rules.

This guide walks through the pathway for candidates educated outside the US. It is general information, not financial, tax, or legal advice; verify every current requirement directly with your chosen state board and with NASBA.

The CPA is licensed by individual state boards of accountancy, not nationally
Education, exam and experience requirements vary by state
Choosing your jurisdiction early shapes the whole pathway

Step 1: get your foreign education evaluated

Because your degree was earned abroad, a state board cannot read your transcript against its rules without a translation into US equivalents. That is the job of a credential evaluation. NASBA International Evaluation Services (NIES) prepares evaluation reports that list the institutions you attended, the credentials you received, their US equivalents, and the individual courses, mapped to a board's education requirements.

A crucial catch: not every state accepts NIES, and some boards use different or additional evaluators or require prior board approval. You must confirm that your target board accepts the evaluator you plan to use before you order a report.

Evaluation reports also have a shelf life — after a number of years an old report is no longer valid and a new one is required. Order your evaluation once your jurisdiction is settled, and keep the validity window in mind as you progress.

A credential evaluation translates your foreign degree into US equivalents
NIES is one recognised evaluator, but not every state accepts it
Confirm your board's accepted evaluator first; reports expire after some years

Step 2: choose your state board of accountancy

Selecting the jurisdiction you apply through is a strategic step, not a formality. Boards differ on which credential evaluators they accept, whether you can sit for the exam before completing all education, how they count foreign coursework, and what experience they require for licensure.

For internationally trained candidates, common considerations include whether the board accepts your chosen evaluator, how it treats your specific degree, and how its experience requirement can be met from outside the US. Some candidates qualify to sit for the exam in one jurisdiction and later transfer credit toward licensure — rules for this vary.

Research two or three plausible boards before committing, using each board's official requirements. A jurisdiction that fits your education and experience situation can save months of friction.

Boards differ on evaluators, sit-vs-licence timing, coursework counting and experience
Match your specific degree and experience to a board's actual rules
Compare two or three boards using their official requirements before choosing

Step 3: understand the 150-hour rule

A defining feature of US CPA licensure is the 150-semester-hour education requirement — meaningfully more than a standard bachelor's degree in many countries. This requirement applies to licensure across state boards.

An important nuance separates sitting for the exam from getting licensed. A number of states allow candidates to sit for the CPA Examination before completing all 150 hours, while still requiring the full 150 for the licence itself. Whether your foreign education already satisfies part or all of this — and how the hours are counted — is exactly what your credential evaluation and your board determine.

Because the specific hour breakdowns (for example, accounting and business coursework) and the sit-versus-licence rules vary by state and can change, confirm them on your chosen board's official pages and through NASBA rather than relying on generic summaries.

Licensure generally requires 150 semester hours of education
Some states let you sit for the exam before completing all 150 hours
How your foreign education counts is decided by the evaluation and your board

Step 4: pass the Uniform CPA Examination

All candidates take the Uniform CPA Examination. Under the current CPA Evolution model, the exam has three Core sections that everyone takes — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG) — plus one Discipline section you choose from three options: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).

Whichever Discipline you choose, passing leads to the same CPA licence — the choice reflects where you want to demonstrate deeper knowledge, not a different credential. The exam is delivered under a continuous-testing model, so you can generally schedule year-round subject to the rules on retakes and score release.

Exam content blueprints, scoring, section availability, and fees are published by the AICPA and NASBA and are updated over time. Use those official sources for the version in force when you plan to test.

Core: AUD, FAR, REG (all candidates) plus one Discipline: BAR, ISC or TCP
Any Discipline leads to the same CPA licence
Continuous testing — confirm current blueprints, scoring and fees officially

Step 5: test internationally, then meet experience

You do not have to travel to the US to sit the exam. Qualified candidates applying to participating jurisdictions can test at international locations where the CPA Exam is offered — a list that includes India among other countries — using NASBA's international administration process. There is an additional administration fee for international testing, paid through your NASBA candidate account before scheduling with the test provider.

After passing the exam and meeting the education requirement, licensure still requires satisfying your board's experience requirement, which typically involves relevant professional experience verified in the way the board specifies. How experience earned outside the US is counted varies by board.

Separately, note that a US CPA licence does not by itself grant the right to work in the US — that is an immigration question handled on a different track. Confirm current international testing options, experience rules, and fees on the official NASBA and AICPA sources.

The exam can be taken at international centres, including in India, via NASBA
An extra international administration fee applies — verify current amounts officially
Licensure also needs the board's experience requirement; work authorization is separate

Frequently asked questions

Is the US CPA a single national licence?

No. The CPA is granted by individual state boards of accountancy, each with its own education, exam and experience requirements. Internationally trained candidates should choose their jurisdiction carefully, since boards differ on key rules.

Why do I need a credential evaluation?

Your foreign degree must be translated into US equivalents so a board can assess it against its rules. NASBA International Evaluation Services is one recognised evaluator, but not every state accepts it — confirm your board's accepted evaluator before ordering.

What is the 150-hour rule?

US CPA licensure generally requires 150 semester hours of education — more than a typical bachelor's degree in many countries. Some states allow you to sit for the exam before completing all 150 hours, but the full amount is required for the licence.

What does the CPA Exam look like now?

Under the CPA Evolution model, all candidates take three Core sections (AUD, FAR, REG) and choose one Discipline (BAR, ISC or TCP). Any Discipline leads to the same licence. Confirm current blueprints, scoring and availability on the AICPA and NASBA sites.

Can I take the CPA Exam in India?

Yes. Qualified candidates applying to participating jurisdictions can test at international locations including India, using NASBA's international administration process, which carries an additional administration fee. Verify current locations and fees on the official NASBA site.

Does passing the CPA Exam let me work in the US?

No. The CPA licence certifies your accounting qualification; the legal right to work in the US is a separate immigration matter. This is general information, not financial, tax or legal advice — consult a qualified professional and official sources.

Official sources

This guide explains the process and is for guidance only. Eligibility, dates, fees and rules change every year — always confirm the current details on the official site before you act.

Verified against: NASBA — International Evaluation Services; NASBA — CPA Exam International Administration; NASBA — What is the Uniform CPA Examination? (CPA Evolution structure).

Last verified: 7 July 2026.