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The fee to sit IQEX is USD845 as a first time candidate, and USD795 as a re-examination candidate. Australian CPAs required to sit the AUD section of the
Uniform CPA Exam must pay USD1,030 as a first time candidate, and USD795 for re-examination. Should AUD be applied for on its own the fee is
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Some state boards do not accept IQEX, or only accept it under certain conditions. Some may not accept
Australian Chartered Accountants, for example, or may only accept Canadian Chartered Accountants from certain Canadian
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Those who have acquired their overseas membership through mutual recognition or reciprocity are not eligible. For example, an
Australian or Irish Chartered Accountant who originally qualified as a member of the
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Those from recognized overseas bodies who are not eligible to sit for IQEX may apply to a U.S. State Board of
Accountancy to sit for the Uniform CPA Exam under normal rules. The
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After successfully passing IQEX, candidates must still meet the requirements of one of the 55 State Boards of
Accountancy in order to be licensed or certified as a CPA.
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201:
77:
40:
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This is the most straightforward option, as
Illinois does not require any further educational, ethics or work experience requirements for certification.
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36:
95:
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Although state boards are not involved in the IQEX examination itself, they still reserve the right to decide on CPA licensure and certification.
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67:
90:
226:
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Instead of being available all year round, IQEX is only offered for three weeks in
October or November each year.
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The administration of the IQEX exam is similar to that for the
Uniform CPA Exam, with a few key differences:
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52:
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Results are sent directly to the candidate by NASBA (normally in
February, following the exam in November)
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25:
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Most successful IQEX candidates (who do not need a license from a particular state) apply for a
8:
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Details on IQEX eligibility, IQEX training programs and CPA licensure are available at
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In principle the following members of the following overseas bodies are eligible via
24:) is an examination sat by certain non-U.S. qualified accountants seeking the
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146:
62:
29:
125:
56:
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Application is made directly to NASBA, not to a state board of accountancy
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is the only other country in which the exam is normally offered)
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Hong Kong
Institute of Certified Public Accountants (HKICPA)
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are popular choices for overseas qualified accountants.
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Institute of Chartered Accountants in England and Wales
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Chartered Accountants Australia and New Zealand (CAANZ)
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91:
Institute of Chartered Accountants of Scotland (ICAS)
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National Association of State Boards of Accountancy
41:
National Association of State Boards of Accountancy
197:American Institute of Certified Public Accountants
37:American Institute of Certified Public Accountants
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96:South African Institute of Chartered Accountants
87:Instituto Mexicano de Contadores Publicos (IMCP)
207:Uniform Certified Public Accountant Examination
18:International Qualification Examination
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185:Illinois State Board of Accountancy.
168:Licensure or certification as a CPA
119:Illinois State Board of Accountancy
115:Delaware State Board of Accountancy
111:Colorado State Board of Accountancy
83:Chartered Accountants Ireland (CAI)
13:
14:
238:
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39:(AICPA) and administered by the
227:Accounting in the United States
46:
35:The examination is set by the
1:
53:Mutual Recognition Agreements
7:
26:Certified Public Accountant
10:
243:
145:test centers outside the
141:The exam can be sat at
106:would not be eligible.
28:designation in the
222:Standardized tests
73:CPA Canada (CPAC)
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237:
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235:
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231:
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181:CPA certificate
170:
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49:
12:
11:
5:
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210:
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169:
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130:Administration
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9:
6:
4:
3:
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147:United States
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107:
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63:CPA Australia
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30:United States
27:
23:
19:
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133:
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118:
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50:
34:
21:
17:
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47:Eligibility
216:Categories
191:provinces.
149:(although
183:from the
143:Prometric
43:(NASBA).
164:USD185.
55:(MRAs)
151:Canada
117:and
22:IQEX
16:The
218::
113:,
58::
32:.
20:(
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