CPA Certification in the US: A Guide for International Accountants

The CPA (Certified Public Accountant) credential is the most valued certification for practicing public accounting in the United States. For international accountants seeking global recognition and access to one of the most demanding accounting markets in the world, the CPA represents a decisive career step. The path requires academic planning, rigorous exam preparation, and in most cases, appropriate immigration status to practice professionally in the country.

What the CPA Is

The CPA is the official license that qualifies professionals to practice public accounting in the United States. Regulated by the AICPA (American Institute of Certified Public Accountants), which develops and maintains the exam, and administered at the state level by the NASBA (National Association of State Boards of Accountancy), the CPA authorizes the professional to sign independent audits, prepare tax returns, and work in strategic areas such as compliance, corporate finance, and tax consulting. Each state has its own licensing rules through its state boards, making the initial decision about which jurisdiction to pursue one of the most important steps for professionals trained outside the US.

Value of the Certification

CPA-certified professionals are in high demand at audit firms, multinational corporations, banks, investment funds, and government agencies. The certification provides technical authority and credibility that open doors to strategic roles such as controller, CFO, and audit partner, along with compensation packages significantly higher than those of non-certified accountants. In the United States, the pay difference between accountants with and without a CPA can exceed 15% over the course of a career.

The CPA also enables greater professional mobility across US states, as many have reciprocity agreements for licensed professionals. For accountants trained abroad, the credential removes professional recognition barriers and places the candidate on equal footing with colleagues from American universities, regardless of whether their home registration is with the CFC (Brazil), ICAEW (UK), ICAI (India), CPA Canada, or any other local regulatory body.

Requirements for International Candidates

Degree Equivalency

Most states require 150 academic credits for CPA licensure. Foreign degrees must go through an educational equivalency evaluation conducted by agencies recognized in the United States, such as WES (World Education Services) or other NACES members, or evaluators specifically accredited by the NASBA International Evaluation Services (NIES). This evaluation converts the coursework and disciplines from the home program into the American credit system and, in many cases, reveals the need to complete additional coursework at accredited institutions.

Credits and Coursework

Beyond the total 150-credit requirement, state boards generally require a minimum number of specific credits in accounting and business disciplines. These include auditing, financial accounting, US taxation, professional ethics, economics, and business law. Coursework can be completed through in-person or online programs at accredited American institutions. Professionals from jurisdictions with strong accounting foundations, such as the CFC (Brazil), state CRCs, ICAEW (UK), ICAI (India), or accountants affiliated with bodies like ACCA, often already possess much of the technical content but need to supplement with courses focused on US GAAP, the IRS, and American commercial law.

Supervised Experience

Most states require between one and two years of professional experience supervised by a licensed CPA. This step validates the practical application of technical knowledge acquired and is mandatory for obtaining the final license, even after passing all exam sections.

Current Exam Structure

Since January 2024, the CPA exam has undergone a significant restructuring known as CPA Evolution. The previous four-section fixed model, which included the BEC (Business Environment and Concepts) section, was replaced by a format with three core sections and one discipline section chosen by the candidate. Each section lasts four hours and is administered entirely in English, with multiple-choice questions and task-based simulations. Access to the exam depends on the issuance of the NTS (Notice to Schedule) by NASBA after fee payment and eligibility approval by the state board. The three core sections are:

• FAR (Financial Accounting and Reporting), focused on accounting standards and financial statements
• AUD (Auditing and Attestation), which assesses competencies in auditing and attestation
• REG (Regulation), covering tax legislation, ethics, and US business law

In addition to the three core sections, candidates choose one of three discipline sections. The choice should reflect the professional’s intended area of practice:

• BAR (Business Analysis and Reporting), focused on financial and data analysis and risk management
• ISC (Information Systems and Controls), centered on information systems, cybersecurity, and internal controls
• TCP (Tax Compliance and Planning), dedicated to advanced tax compliance and planning

Preparation requires technical mastery, a consistent study strategy, and familiarity with the computerized exam format. International candidates typically dedicate between 12 and 18 months of intensive study to complete all four sections. It is worth noting that the CPA Exam is different from the NCCPA, which governs a different profession in the US; professionals should always confirm they are working within the correct AICPA/NASBA system.

Visas for Accountants

Although it is possible to sit for the CPA exam at international testing centers in some countries, practicing professionally as a public accountant in the United States requires appropriate immigration status. Immigration planning should be pursued in parallel with academic and exam preparation to avoid delays that could affect full use of the certification.

Among the main options are work visas such as the H-1B, designed for specialized professionals with a job offer from a US employer. For more experienced professionals, the EB-2 NIW (National Interest Waiver) offers the possibility of permanent residency without a job offer, provided the candidate can demonstrate that their work serves the national interest of the United States. Executives transferred from foreign headquarters to US subsidiaries may use the L-1, and candidates with exceptional recognition in the field can consider the O-1 or EB-1A. The category chosen depends on the professional’s profile, accumulated experience, and long-term goals.

Timeline and Planning

The complete process to obtain CPA certification as an international candidate typically takes two to four years, considering academic equivalency, credit completion, passing the exam sections, and fulfilling the supervised experience requirement. Starting the planning process early makes it possible to identify the most advantageous state for licensure, organize all necessary documentation, and avoid unnecessary costs. The immigration strategy should be aligned with the academic and professional timeline from the very start of the journey.

The CPA certification remains the most respected and recognized credential in the American accounting market. With discipline, current information, and structured planning, international accountants can build a solid and globally valued career in the United States.

Victoria Harper

Editor-in-Chief

Meet the author

Leading journalism and editorial content at Visto n’ Visa, Victoria helps make immigration topics clear, trustworthy, and easy to understand. Her focus is on delivering useful, human, and relevant content for people exploring new paths abroad.