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The exam transitioned to a new format in 2012 and now uses an administration of the Uniform CPA Examination’s Regulation section.

The exam covers ethics, professional and legal responsibilities, business law and taxation related specifically to U.S. The exam is not given during the third month of each calendar quarter to allow for systems and databank maintenance. These months of testing are known as the “testing windows”. The exam is offered during the first two months of each calendar quarter. Note: Upon passing the IQEX, candidates must meet the requirements of one of the 55 State Boards of Accountancy in order to be licensed or certified as a CPA. For more information about education and experience requirements please visit the NASBA website. The International Qualification Appraisal Board (IQAB), a joint body of the AICPA and NASBA, determines candidate eligibility. In order to sit for the IQEX, an international candidate must meet education and experience requirements and have taken an exam substantially equivalent to that of the U.S.

Hong Kong Institute of Certified Public Accountants.

New Zealand Institute of Chartered Accountants.

Instituto Mexican de Contadores Publicos.

Chartered Accountants Ireland (formerly the Irish Institute of Chartered Accountants.

Canadian Institute of Chartered Accountants.

Institute of Chartered Accountants in Australia.

The following are professional bodies which have established MRAs: CPA license to internationally trained accountants from countries whose professional bodies have entered into a mutual recognition agreement (MRA) with US Boards of Accountancy. The International Qualification Examination (IQEX) is set by the AICPA and administered by NASBA, and allows qualifying internationally trained accountants to bypass the U.S.

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Cultivating a Diverse and Inclusive Workplace Certificate.

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