The path to becoming a Certified Public Accountant (CPA) seems fairly straight forward: complete the education requirements, pass the exam, and gain experience. But for those with foreign academic credentials acquired outside of the U.S., there’s a crucial step that often leaves them off track— CPA foreign education evaluation.
Many accountants trained abroad bring years of experience using global standards such as International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), or region-specific tax codes. But when they seek CPA licensure in the U.S., they learn that such requirements such as semester hours, accredited degrees and specific coursework are expected of their education. It’s not just about evaluating credentials — adapting to U.S. accounting practice takes strategic alignment.
Understanding the Disconnect
Many international accounting programs emphasize globally harmonized systems such as IFRS for financial reporting, ISA for auditing and ethics codes based on IFAC. These are highly regarded and comprehensive frameworks. However, the U.S. CPA licensure is grounded on local standards: Generally Accepted Accounting Principles (GAAP), Public Company Accounting Oversight Board (PCAOB) auditing rules, Federal tax law, and the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct.
This creates a disconnect:
- Course titles may not map directly to U.S. subject requirements
- Credit systems differ, requiring conversion to semester hours
- Institutional recognition must be verified through CPA foreign education evaluation
- There may be no regulatory content available (U.S. tax or business law)
Evaluation bridges these gaps, but evaluation alone does not equip candidates to practice professionally in the U.S.
What CPA Foreign Education Evaluation Covers
The candidates must get their academic history evaluated by a board-approved evaluation agency before they can sit for any of the CPA exams. The CPA foreign education evaluation process will evaluate:
Degree Level and Progression
Evaluators review the credentials to determine that qualifications are equivalent to bachelor’s or master’s level education in the U.S.
Subject Coverage
Review of transcripts is conducted to verify candidates’ completion of an appropriate amount and level of coursework in accounting, auditing, taxation, business law or ethics.
Credit Hour Equivalency
Foreign credits or hours of instruction are converted in terms of U.S. semester credit hours.
Institutional Recognition
The institution must be recognized or accredited by the national education system.
Legacy vs. Current Credentials
Non-standard formats and transitions between older and newer credential structures are flagged for clarification.
This evaluation determines eligibility — but not readiness. Candidates must still prepare for the content and context of U.S. exams and practice.
Bridging Standards: From IFRS to GAAP, ISA to PCAOB
Both international and U.S. systems uphold transparency and ethical conduct but they are executed differently. Key areas to bridge include:
Financial Reporting
IFRS is more principles based while GAAP is more rules based. Candidates must learn U.S.-specific treatments for revenue recognition, leases, and contingencies.
Auditing Standards
While ISA and PCAOB standards have similarity in structures, they differ in documentation, risk assessment and regulatory oversight.
Ethics and Conduct
Although the IFAC Code of Ethics is widely adopted globally, the U.S. boards want candidates to be familiar with both the AICPA Code and state-specific rules.
Taxation and Business Law
Quite often such subjects are missing from the international curricula. U.S. candidates must study federal tax systems, entity structures, and legal frameworks.
Bridging standards means building on global knowledge with U.S. expertise.
Strategic Preparation for U.S. Licensure
In order for internationally trained candidates to successfully pass through the U.S. CPA pathway, they have to take preparation.
Start with CPA Foreign Education Evaluation
Have your transcripts and course descriptions, along with certified translations reviewed by a board-approved evaluator. Complete documentation and clarify credential titles and levels.
Targeted Study and Coursework
Identify gaps based on the evaluation results. Take additional courses on U.S. taxation, ethics or business law. CPA review programs can reinforce both technical content knowledge and exam strategy.
Leverage Global Strengths
Experience with international audit, reporting, or advisory roles could serve as a professional asset — particularly for multinational firms or cross-border engagements.
Get Involved with your State Board
Requirements vary. Conditional exam eligibility is allowed for some boards, while others require all coursework to be completed first. Clarify expectations early.
Final Thoughts
Transitioning from global standards to U.S. practice means more than meeting CPA requirements — it requires compliance with regulations, adapting frameworks, and showcasing global expertise. The CPA license opens doors to trust, impact, and opportunity.