FEATURED GUIDE
Updated January 2025
12 min read
CPA Eligibility for International Students
Every year, thousands of accounting professionals from around the world pursue the U.S. CPA designation. The path is open, but it's not always straightforward. This guide covers what international students need to know about meeting eligibility requirements.
Step 1 — Foreign Transcript Evaluation
- •All international degrees must go through a recognized evaluation agency.
- •Agencies compare your coursework to U.S. academic standards.
- •Expect them to focus on accounting and business credits.
Suggested link: to your blog "Foreign Transcript Evaluation: What to Expect"
Step 2 — The Credit Hour Gap
- •Many international bachelor's programs are 120 hours, not 150.
- •This often means candidates need extra courses (post-grad, online, community college).
- •Strategic planning is key to avoid wasting time and money.
Suggested link: to your blog "What Counts Toward the 150 Credit Hours?"
Step 3 — Common Challenges
- •Course names don't always match U.S. requirements.
- •Some states don't recognize certain institutions.
- •Language of instruction can trigger additional documentation.
Step 4 — Popular Solutions
- •Taking extra courses at accredited U.S. universities or online programs.
- •Combining bachelor's + master's coursework for 150 hours.
- •Choosing a state board with flexible international policies.
Suggested link: to your blog "CPA Eligibility by State: What You Need to Know"
Step 5 — Exam Logistics
- •International students can take the exam at U.S. or approved international test centers.
- •Each state has its own application process and fees.
2026 Licensure Considerations for International Candidates
The upcoming 2026 licensure shifts will matter for international candidates:
- •Expect stricter alignment of transcript evaluation with new U.S. curriculum standards.
- •States may demand more clearly defined accounting/ethics coursework in evaluations.
- •Early planning is key — the flexibility international candidates enjoy today may narrow.
Key Takeaway
International students can absolutely qualify — but the details matter. Knowing whether your transcript meets requirements before applying saves time, money, and frustration.