International U.S. CPA Exam guide

Best CPA Exam Jurisdiction for International Candidates

Choose a U.S. jurisdiction for eligibility, an approved evaluator for foreign education, and a testing country for exam day. Those are three separate decisions—and this guide keeps them separate.

Compare starting jurisdictions See testing countries and fees

Fact-checked and updated August 8, 2026 · By Bryan Kesler, CPA

The short answer

There is no universal best state for an international CPA candidate. Alaska, Indiana, Missouri, New York, and Pennsylvania are strong starting comparisons for different profiles because they combine foreign-education acceptance with no published jurisdiction-residency, U.S.-residency, citizenship, or SSN requirement to sit. Your evaluated degree and course content—and the state where you eventually want a license—still control the decision.

Understand the three decisionsApplication jurisdiction, education evaluator, and test center.Filter starting jurisdictionsCompare degree, SSN, CPAES, and NIES factors.Countries and feesSee all current international testing markets and surcharges.

Do these in the right order

International candidates are making three separate choices

Decision 1

U.S. application jurisdiction

This Board—or its designee—decides whether your evaluated education and personal facts qualify you to take the Uniform CPA Exam.

Decision 2

Credential evaluator

Use only an evaluator accepted by the chosen jurisdiction. NIES is common, but it is not required or accepted as the sole route everywhere.

Decision 3

Physical testing country

After receiving the NTS through a participating jurisdiction, select an available international location and pay the additional section fee.

Order matters: Do not buy a generic foreign evaluation and then choose a state. NASBA explains that international reports are jurisdiction-specific and do not themselves establish Exam eligibility.

Interactive jurisdiction screen

Build an international-candidate starting shortlist

These filters compare five useful starting points. They do not replace an evaluator or Board determination.

Which features do you need?

Select only requirements that are essential to your route.

AlaskaBachelor’s degree, 120 hours, 24 accounting and 9 business hours; NIES route.Review Alaska → Indiana120 hours including accounting and business; multiple accepted evaluation services.Review Indiana → Missouri120 hours, 24 accounting and 24 business hours; NIES route.Review Missouri → New York120-hour exam route, no degree required to sit, age 18; NIES route.Review New York → Pennsylvania120-hour alternative, age 18, and several accepted evaluation services.Review Pennsylvania →

Side-by-side comparison

Why these five belong on the first research list

“No” under degree means the jurisdiction has a current exam route that does not require a completed bachelor’s degree. Always read the detailed page.

Jurisdiction	Degree to sit	Hours to sit	Accounting / business	Foreign evaluation
Alaska	Bachelor’s	120	24 / 9	NIES
Indiana	Not required to sit	120	Accounting and business included; official instructions do not assign separate numeric totals	Multiple accepted services
Missouri	Not required to sit	120	24 / 24	NIES
New York	Not required to sit	120	Specified accounting-content route	NIES
Pennsylvania	120-hour alternative	120	Specified accounting-content route	Multiple accepted services

All five currently accept foreign education, participate in international administration, and have no published U.S.-residency, jurisdiction-residency, citizenship, or SSN requirement to sit in the verified jurisdiction records.

International administration

Where the U.S. CPA Exam is currently offered internationally

NASBA lists 19 active countries or testing markets. Prometric center and date availability must still be checked when scheduling.

$390 per section