Becoming a Certified Public Accountant (CPA) is a prestigious achievement, and the United States offers one of the most recognized CPA qualifications globally. For international candidates, understanding state-specific requirements is crucial to navigating the CPA journey. Each state has its own rules for exam eligibility and licensure, and some are more favorable for international applicants.
This article highlights the best states for international candidates to write the CPA exam and obtain their license in 2025.
Key Factors for International Candidates in 2025
As the CPA exam undergoes changes and state boards refine their policies, here are the critical considerations for international candidates in 2025:
1. Educational Requirements
The 150-credit-hour requirement for licensure remains standard across states, but exam eligibility often starts at 120 credit hours. States that recognize international academic credentials or certifications are advantageous.
2. Experience Requirements
Many states require 1-2 years of work experience, often under a licensed CPA. States that accept international work experience make the process smoother for overseas candidates.
3. Residency and Citizenship Policies
Some states do not require candidates to be U.S. citizens or residents, making them ideal for international applicants.
4. Recognition of International Accounting Certifications
States that recognize qualifications like ACCA, CA, or CPA equivalents often waive or reduce some requirements, expediting the process.
5. Fee Structure
CPA exam and licensure fees vary by state, and cost-conscious candidates may prefer states with lower fees.
Best US States for International Candidates in 2025
1. New Hampshire
Why It’s Ideal:
- Requires only 120 credit hours for exam eligibility.
- Recognizes international accounting certifications (e.g., ACCA, CA).
- No residency or citizenship requirements.
2025 Update: New Hampshire has streamlined its process for credential evaluations, reducing turnaround time.
2. Illinois
Why It’s Ideal:
- Accepts 120 credit hours for exam eligibility.
- International work experience can be verified by a U.S.-licensed CPA.
- No residency or citizenship requirements.
2025 Update: Illinois now allows more online degrees from accredited institutions, which benefits international candidates.
3. Washington
Why It’s Ideal:
- Allows candidates to sit for the exam with 120 credit hours.
- No residency or citizenship requirements.
- Accepts international work experience for licensure.
2025 Update: Washington has reduced processing times for applications, making it faster for candidates to start their CPA journey.
4. Colorado
Why It’s Ideal:
- Flexible with international credentials and work experience.
- No residency or citizenship requirements.
- 120 credit hours suffice for exam eligibility.
2025 Update: Colorado has expanded its list of recognized credential evaluators, making the process more accessible for international candidates.
5. Georgia
Why It’s Ideal:
- Recognizes international accounting certifications like ACCA and CA.
- Allows international work experience verification.
- No residency or citizenship requirements.
2025 Update: Georgia has introduced a simplified process for verifying international education, benefiting candidates with diverse educational backgrounds.
6. Virginia
Why It’s Ideal:
- No citizenship or residency requirements.
- 120 credit hours are sufficient for exam eligibility.
- Recognizes certain international certifications.
2025 Update: Virginia now accepts more electronic submissions for transcripts and work experience, expediting applications.
7. Guam
Why It’s Ideal:
- Long-standing popular choice for international candidates, especially in Asia.
- 120 credit hours are sufficient to sit for the exam.
- No residency or citizenship requirements.
2025 Update: Guam has partnered with additional international testing centers, improving accessibility for candidates abroad.
Steps for International Candidates in 2025
1. Credential Evaluation
Submit your academic transcripts to a state-approved agency like NASBA International Evaluation Services (NIES) or World Education Services (WES).
2. Select a State
Choose a state based on your academic background, work experience, and long-term goals.
3. Apply for the CPA Exam
Complete the application process through your chosen state board and receive approval to sit for the exam.
4. Take the CPA Exam
Schedule your exams with Prometric, which offers international testing centers in select countries.
5. Fulfill Experience Requirements
Gain the required work experience, either domestically or internationally, verified by a licensed CPA (if allowed).
6. Apply for Licensure
After passing all four CPA exam sections and meeting experience requirements, apply for your CPA license.
Conclusion
In 2025, states like New Hampshire, Illinois, and Washington continue to be the best choices for international CPA candidates due to their flexible educational, work experience, and residency requirements. By carefully selecting a state that aligns with their qualifications, international candidates can streamline their CPA journey and achieve licensure more efficiently. Planning ahead and staying updated with state-specific changes are essential steps toward success.