Foreign Education
& Work Experience
Frequently Asked Questions
Q: I earned my degree outside of the United States. Will the California Board of Accountancy accept my credits?
A: Yes. However, any foreign transcripts must be evaluated by a California Board of Accountancy approved foreign credentials evaluation service. More information can be found on the CBA-Approved Foreign Credentials Evaluation Services Webpage.
Q: Do I need to have a United States Social Security number to become a CPA in California?
A: No, you can either have a United States Social Security Number (SSN) or a Individual Taxpayer Identification Number (ITIN). You can find more information here.
Q: I earned my work experience outside of the United States. Will the California Board of Accountancy accept my experience?
A: Yes, experience can be gained while working in a foreign country under the supervision of an actively licensed CPA or the foreign equivalent. Additionally, the foreign experience must be gained in a public practice setting in that country and not in industry. There is not an alternative route to this requirement.
Q: Can I take the CPA Exam in a foreign country?
A: The CBA participates in the NASBA/AICPA iExam process, which allows candidates to test in specified international Prometric testing centers. Information regarding iExam is available on NASBA’s website at www.nasba.org.