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Monday, April 18, 2011

AICPA updates to the International Exam

As we mentioned last week, Roger Philipp, CPA, along with our Sr. Northeast Representative, Craig Cuthbert, CPA, recently attended the exclusive review course providers' meetings held by the AICPA in New York. Along with the Quarter 1 results, we also learned some interesting new facts on the US CPA Exam going international. Here are some more interesting facts from Craig:

US CPA Exam will be going international in 2011. Although the exact details thus far have been scarce, as we get closer to date in which international testing is expected to begin, more details continue to be released. Here are the latest updates:


The first five countries in which international testing will take place are: Bahrain, Japan, Kuwait, Lebanon, United Arab Emirates (UAE).

These countries were selected due to the high demand for the US CPA Exam among citizens and businesses. The countries were also deemed ‘safe’ for testing due to the fact that all security procedures performed at US Prometric Testing Centers can take place within these countries. In the future, more countries are expected to be added to the list. However, for the time being, these are the countries in which the AICPA and NASBA feel most comfortable testing.

I
nternational Candidates will apply for the exam through a number of US states. Although the states have yet to be announced, exam candidates will be required to meet the same criteria as their US counterparts, as determined by their chosen state jurisdiction. Exam candidates will pay for their exams through the state in which they apply. Although the exact amount has yet to be announced, exam fees will be more expensive for international testing compared to their US counterpart. Participating states and fees are expected to be announced within the next few weeks.

Registration is expected to begin on May 1st. Testing is expected to begin on August 1st.
Both the AICPA and NASBA consider taking the US CPA Exam a privilege, and as such international candidates will be required to sign an “informed consent” which will require the candidate to agree to certain conditions, including agreeing to become licensed upon passing the examination. Upon passing the exam, the candidate will be listed within the International Candidate Database as having completed the exam. If the candidate does not become licensed within three years of passing the exam, their scores will become archived and removed from the database. Once the candidate meets the requirements to become certified (as set by the state), the scores will be released from the archive.

Who is eligible to sit for the exam in international locations? Citizens from the country in which the testing is taking place, US Citizens, and long-term residents of the country in which the testing is taking place.

*The exact criteria for what qualifies an individual as a ‘long-term’ resident have yet to be released. An international ‘hotline’ is expected to open in Guam on May 6th. This ‘hotline’ will be available to answer all questions relating to international testing. The ‘hotline’ is expected to be open for 16 hours a day with plans to eventually make the line available 24 hours a day.
  • The exam will be in English.
  • The main form of identification will be a passport
  • International Notice to Schedule’s cannot be used at US locations.
  • International testing will take place during the second month of each testing window. (February, May, August, November)
  • All 4 exams will be available during each testing window
  • Visit the AICPA International Testing FAQ for more information
Craig Cuthbert, CPA

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