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Home  >>  CPA   >>  How to become a CPA  >>  Permission to the CPA examination

Permission to the CPA examination
The permission to the CPA examination is ruled by the jurisdiction of the individual US state, whereas the examination itself is set up by the American Institute of Certified Public Accountants (AICPA), which is also in charge of the revision.

The permission requirements for the CPA examination do considerably vary from state to state. For detailed information we refer to the respective “State Boards of Accountancy”. Click here to find a list of all boards. Please note that the permission application for the CPA examination and other correspondence are to be addressed at the respective board. When choosing a state, we recommend to gather information on the professional experience of candidates, who have already passed the examination, e.g. as far as the required practical experience, possibilities for holding yourself out in the public as CPA as well as requirements for continuing professional education (CPE) are concerned.

One of the central required qualifications is generally an academic degree business administration or economics at universities, colleges or similar with a minimum of semester hours in accounting. It is required to render a list of the respective studies translated into English, which is to be certified by the respective university. Additionally the applicant is requested to submit certified English translations of the certificate of baccalaureate as well as a certified English translation of the advanced general certificate of education [Abiturzeugnis]. You may contact the department for foreign students at your university for corresponding information.


The evaluation of the documents is generally not conducted by the respective State Board itself, but by a designated organization, “Academic Credit Evaluation”. When applying for application forms a foreign candidate is principally provided with corresponding documents automatically.

Please note that this process is quite time-consuming. The process of Academic Credit Evaluation and the application at the Board takes two to four months in general – considering the time it takes to mail the documents. There is principally a long time between the deadline of the application and the scheduled examination, and thus we recommend to start the preparation of the application about six months in advance.

We have prepared a complete and “successful” sample application form for the evaluation of studies in foreign countries as download in our member section.



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