Apply for an Original License via Licensure in Australia, Canada, Ireland, Mexico or New Zealand - Board of Public Accountancy - Division of Occupational and Professional Licensing
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Apply for an Original License via Licensure in Australia, Canada, Ireland, Mexico or New Zealand - Public Accountancy

Map of the EarthThe United States has entered into treaties with several countries that provide accounting professionals with a pathway to obtain a CPA license in the United States. The North American Free Trade Agreement (NAFTA), for example, provides a pathway for accounting professionals from Canada and Mexico to obtain a CPA license in the United States. Similar treaties have been completed with Australia, Ireland, and New Zealand. Chartered accountants from these five countries can begin the process of obtaining a CPA license in Maryland by first qualifying for and passing the International Qualification Examination (IQEX). If your professional credential institute is not listed and you want to be licensed as a CPA in the U.S., you will need to take the Uniform CPA Examination as a candidate of one of the 55 jurisdictions.

Chartered accountants who meet certain professional credentials in their home countries can qualify for the IQEX, such as being a member in good standing by the country’s accounting credentialing agency. The exam covers ethics, professional and legal responsibilities, business law and taxation related specifically to U.S. accounting practice. The passing IQEX score is 75. The IQEX exam is not a substitute for the U.S. CPA examination and is used only to test areas related specifically to accounting practice in the U.S.

IQEX Candidate BulletinMore Information
Please review the IQEX Candidate Bulletin for more information.

Application process

Online IQEX Application

Check the Country Specific Requirements

Australia | Canada | Ireland | Mexico | New Zealand

Australian flagIQEX Requirements for Accounting Professionals in Australia

In order to qualify for the IQEX, you must have qualified as a chartered accountant in Australia, and must currently be a member in good standing with the Institute of Chartered Accountants in Australia (ICAA). If you qualified as an Australian chartered accountant on the basis of recognition of credentials earned in other countries, you are not eligible to apply. You must have completed the PY or CA Program.

If you qualified as a member of the ICAA and meet one of the following educational categories, you qualify to take the IQEX:

  • Hold a three-year baccalaureate degree with an approved major in accounting from a university accredited by ICAA, plus completion of the PY or CA Program.
  • Hold a three-year baccalaureate non-accounting degree from a university accredited by ICAA with completion of an approved graduate conversion course in accounting, plus completion of the PY or CA Program.
  • Hold an approved master’s degree, plus completion of the PY or CA Program.

Canadian flagIQEX Requirements for Accounting Professionals in Canada

In order to qualify for the IQEX, you must have passed the Uniform Final Examination (UFE) in Canada, and must currently be a member in good standing with CPA Canada or a Provincial CA Institute. If you qualified as a Canadian chartered accountant (CA) on the basis of recognition of credentials earned in other countries, you are not eligible to apply.

Irish flagIQEX Requirements for Accounting Professionals in Ireland

In order to qualify for the IQEX, you must have qualified as a chartered accountant in Ireland (CAI) and have successfully completed the CAI Final Admitting Examination, and you must currently be a member in good standing with CAI. If you qualified as a chartered accountant on the basis of recognition of credentials earned in other countries, you are not eligible to apply.

If you qualified as an associate of the CAI, you are eligible for the IQEX. The CAI’s ACA qualification has been certified in Ireland by the Higher Education and Training Awards Council (HETAC) as being equivalent to Level 9 on the National Framework of Qualifications. This level is equivalent to a master’s degree program. No further education requirement is stipulated.

Mexican flagIQEX Requirements for Accounting Professionals in Mexico

You must have qualified as a contador público certificado (CPC) with the Mexican Direccíon General de Profesiones de la Secretaría de Educación Publica and must currently be a member in good standing with the Instituto Mexicano de Contadores Públicos (IMCP). If you qualified as a contador público certificado on the basis of recognition of credentials earned in other countries, you are not eligible to apply. You must have passed the Examen Uniforme de Certificacion de la Contaduria Pública in Mexico (EUC) and must have met all experience requirements by the application deadline in order to qualify. If you have not passed the EUC, you are required to have been a member in good standing with IMCP as of September 27, 2002.

New Zealand flagIQEX Requirements for Accounting Professionals in New Zealand

In order to qualify for the IQEX, you must have completed four years of approved degree level study at an approved tertiary, including a bachelor’s degree and coverage of required topics. In addition, you must have completed New Zealand’s Professional Competence Program and must currently be a member in good standing with the New Zealand Institute of Chartered Accountants (NZICA). If you became a member of the NZICA on the basis of recognition of credentials earned in other countries, you are not eligible to apply. You must have met all experience requirements by the application deadline in order to qualify.

The experience requirement for becoming a full member in good standing with NZICA must be completed before you are eligible for the IQEX.