[krokofilen]

OK, so here’s the deal, I am an international candidate not residing in the U.S., not holding a SSN, and not holding any US degree. I initially researched what states I could possibly register with to take the CPA exam, and it seemed like my only two options were Illinois or Alaska, since I do not have any specific auditing courses included in my educational background. Illinois only gave me 145 US credits for my European masters degree, I found out after spending a few hundred bucks on their credentials evaluation service. So I turned to Alaska with a report from WES for my degree, and everything went just fine.

However, I would like to register with another state by transferring my credits, since Alaska is a little out of the way and it would be more convenient to be registered with a state to which I could potentially move to at one point (no plans as of now, but who knows in the future).

So, I was wondering what states you other international candidates have registered with, and if you have any experience in transferring credits from Alaska (or any other state).

According to my research, all states except these below require either SSN or American citizenship, neither of which I have. Correct me if I am wrong though. I have excluded Guam and Northern Mariana Islands as they are also a little out of the way.

ILLINOIS

Did not accept my degree and evaluates themselves, unfortunately.

MONTANA

Requires auditing courses.

SOUTH DAKOTA

Requires auditing courses.

WISCONSIN

Requires tax and business law courses from a U.S. university.

Guys tell me there is at least one other state I could transfer my credits to, that do not require SSN, American citizenship, American education, or auditing courses?

Thanks

Big 4 Audit Manager from Europe here to pass the CPA in the U.S. of A in 2014! Niiice!

AUD - 95 / Jul 15 / 130h over 4 weeks
FAR - 86 / Aug 14 / 240h over 4 weeks
(11 week break)

REG - 81 / Nov 14 / 200h over 4 weeks
BEC - 87 / Nov 17 / 30 h over 2.5 days

[krokofilen]

You think I could get a U.S. SSN solely for purposes of becoming a CPA? (i.e. do not hold any work permit in the U.S.)

I found this on ssn.gov:

If you are not authorized by DHS to work in

the United States, you can get a Social Security

number only if you can prove you need it for

a valid non-work reason. That might happen,

for example, if a state or federal law requires

you to have a Social Security number to obtain

benefits to which you have already established

entitlement.

Big 4 Audit Manager from Europe here to pass the CPA in the U.S. of A in 2014! Niiice!

AUD - 95 / Jul 15 / 130h over 4 weeks
FAR - 86 / Aug 14 / 240h over 4 weeks
(11 week break)

REG - 81 / Nov 14 / 200h over 4 weeks
BEC - 87 / Nov 17 / 30 h over 2.5 days

[M.O.D.]

I don't understand the concept of transfer of credits. Do you mean after you pass?

In order to be licensed?

BA Mathematics, UC Berkeley
Certificates in CPA and EA preparation, College of San Mateo
CMA I 420, II 470
FAR 91, AUD Feb 2015 (Gleim self-study)

[Tux]

You might look into the requirements for Maine and/or Kentucky.

regarding SSN – I know that if a non-U.S. citizen files a tax return, they apply for an ITIN number. It is used as a substitute number, instead of the SSN, in order to file a tax return.

You can ask the state boards if they would accept an ITIN number instead of a SSN??

But, that might require you to be a U.S. resident, too???

I know there are several non-U.S. residents who take the exam, so there has to be a way around this.

You might consider contacting the AICPA and/or look on their website for more information on being an international candidate.

FAR - 86 - 2/27/14
AUD - 75 - 5/29/14
BEC - 80 - 8/31/14
REG - 89 - 2/27/15
Praise Jesus! I'm done!!

Study resources:
Becker
Wiley test bank

[h0wdyus]

@krokofilen

You can be registered with any State Board Of Accountancy in US and pass your exam. You can also move to any State in US after passing the exam, each State Board has Reciprocity/Practice Privileges which you will have to fulfill only if you want to practice as a CPA, if you want to work in private accounting then Reciprocity should not be needed.

https://nasba.org/licensure/nasbalicensing/

Now every State Board has its own requirements before you can get licensed in that state. So you will have to see the State Board requirements.

You will need equivalent of 150 Credits to be able to be licensed besides work experience in US. Hopefully EU experience will count, only state board can answer that question. Most state do require credits in US GAAS even though you may have more than 150 credits evaluated but lack US GAAS credits. So I am quite sure you will have to do some credits from a US regional university that your State board will recognize, so that you can get licensed.

Regarding SSN I think NASBA should be able to answer your question. Also AICPA can point you in the right direction as to international location for taking CPA exams.

FAR - 81 29th Aug 2013
AUD - 84
REG - 82
BEC - 89 29th Aug 2014
Using Yager

FROM NJ

[Anonymous]

Have you looked at KY? I have a friend who is an international candidate (Japan) that we talked about KY and that ended up looking like his best solution, but his boss was a US CPA and could sign off for him. They would accept a WES evaluation – see info and a link to listing of agencies they accept evaluations from, including WES: https://cpa.ky.gov/cbt/requirements.htm

The benefit with KY is that it's in the friendly South, so they're a bit more accepting. Feel free to email the board with your questions – they're really friendly and helpful. My friend and I talked about them Saturday and he emailed them at some point; by Tuesday he had an answer back confirming that he could get licensed through KY. Not sure if KY would be somewhere you'd move to, but it's a friendly area and I like it. 🙂

They don't require specific courses (GAAS, auditing, etc.) – just a certain number in accounting and a certain number in business (and of course 150 total).

[krokofilen]

M.O.D. – yes, after I passed with Alaska.

Tux & Lilla:

Kentucky could be an alternative. However, in their license form, they ask “Are you an employee of a public accounting firm, company, or institution of higher education located outside the United States which also has an office or campus in the United States?” – I would like to say yes here since I work for a Big 4 located in Europe, but it then asks you to “submit documentation from your employer that verifies your employment and location of the office or campus in the United States.” If No you are not allowed to apply for a license. Does anyone know what this means? Would Big 4 in Europe qualify? Also not sure if they require a SSN, but have e-mailed and asked.

I have a U.S. CPA that can verify my experience, so that will not be a problem.

Maine required 3 hours in auditing which I do not have.

Big 4 Audit Manager from Europe here to pass the CPA in the U.S. of A in 2014! Niiice!

AUD - 95 / Jul 15 / 130h over 4 weeks
FAR - 86 / Aug 14 / 240h over 4 weeks
(11 week break)

REG - 81 / Nov 14 / 200h over 4 weeks
BEC - 87 / Nov 17 / 30 h over 2.5 days

[Tux]

email the KY board of accountancy for more information.

They are nice and helpful.

FAR - 86 - 2/27/14
AUD - 75 - 5/29/14
BEC - 80 - 8/31/14
REG - 89 - 2/27/15
Praise Jesus! I'm done!!

Study resources:
Becker
Wiley test bank

[krokofilen]

Got a reply from Kentucky now and it seems like it will not be a problem to transfer my Alaska credits there. They do not require SSN, and working for an European Big 4 is fine since they have an office in the U.S.

Also did some quick research for NY (requires US education), District of Colombia (requires US education in law courses), and Virginia (requires SSN). Will check out a few more later just to see if there are other options than Kentucky, unless anyone here knows?

Only annoying thing with Kentucky is that it is not a NASBA state.

Big 4 Audit Manager from Europe here to pass the CPA in the U.S. of A in 2014! Niiice!

AUD - 95 / Jul 15 / 130h over 4 weeks
FAR - 86 / Aug 14 / 240h over 4 weeks
(11 week break)

REG - 81 / Nov 14 / 200h over 4 weeks
BEC - 87 / Nov 17 / 30 h over 2.5 days

[Anonymous]

From what I've heard, the license application process is really slow in NASBA states, so I started appreciating being in a non-NASBA when it was about a month from the time I mailed my license application till the time I was licensed! Apparently in NASBA states you have to wait to apply till like a month after the close of the window and then wait for their processes… I decided that waiting an extra day for score release was worth getting licensed quicker! 🙂 But glad to hear that KY will at least be an option for you! Hopefully there are others that are potentials, too, so that you can choose, but at least you have 1 that can work for sure. 🙂

[krokofilen]

Yes, and I actually have two alternatives: Alaska or Kentucky. But I am sure there are more. In either case, sounds like Kentucky will be a good option.

Big 4 Audit Manager from Europe here to pass the CPA in the U.S. of A in 2014! Niiice!

AUD - 95 / Jul 15 / 130h over 4 weeks
FAR - 86 / Aug 14 / 240h over 4 weeks
(11 week break)

REG - 81 / Nov 14 / 200h over 4 weeks
BEC - 87 / Nov 17 / 30 h over 2.5 days

[Anonymous]

Ahh yes I forgot about Alaska. At least this way you feel like you got to make a choice! 😉

[krokofilen]

3 months later and I am (almost) done with the examination part of acquiring a CPA license.

Next phase will be applying for a license.

Thus far, my only options are Alaska or Kentucky. I would like to see if there are more options, but from my own research I already know a few states that will NOT work since they require a SSN or US citizenship (see above).

What other states would work if you're an international candidate?

What states did you other internationals here apply for?

Big 4 Audit Manager from Europe here to pass the CPA in the U.S. of A in 2014! Niiice!

AUD - 95 / Jul 15 / 130h over 4 weeks
FAR - 86 / Aug 14 / 240h over 4 weeks
(11 week break)

REG - 81 / Nov 14 / 200h over 4 weeks
BEC - 87 / Nov 17 / 30 h over 2.5 days

[johningrid]

Hi Krokofilen,

Congrats on passing your last exam! Not sure if the info is relevant to you anymore, since you may have already applied for your licensure, but I am an international candidate too from canada. Here are additional 3 state boards that do not require SSN or US audit courses: New Hampshire, Washington and Oregon. I just recently applied for my license under both WA and NH, so now just waiting to see where I get from first!

Just out of curiosity, since I see you are manager, did you not already get your CA designation in UK? If so then why didn't you go through the reciprocity route instead of doing all 4 exams?

A-99 (May 2013)
F-81 (Oct 2013)
B-80 (Dec 2013)
R-70 (Feb 2014), 79 (April 2014)

Licensed CPA Jan 2015

nsis6000@gmail.com

[Anonymous]

I think the issue is not your college credits so much because if you are deficient, you can always just take a few online courses. The problem comes with the experience requirement part. Almost every state, I think, requires the signature of the CPA or CPA firm (US) of whom you worked directly under for at least 1 year. This is why it is very difficult for internationals to get a CPA license because it requires one to actually live here and work here for that year in almost every instance.

And on a side note, although we all like to moan about the difficulty and cost of getting the CPA license, I am glad that the AICPA continues to raise the bar and make it more difficult. I will point to the state of the legal profession as an example of how bad things could be if the numbers of new licensees was not strictly limited. Good luck to you!

[Author]

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